Curriculum
Accounting is a dynamic profession. We regularly engage with industry leaders to ensure our
curriculum is current and sets you up for success. Career fit is also important – working closely with a MAcc advisor, you will individualize your course of study to capitalize on prior professional
experience and/or coursework on the way to reaching your goals. 
Highlights
- Broad exposure to knowledge and practices across the accounting profession
- Option of choosing a focus in financial reporting and auditing, taxation, or sustainability and Environmental, Social, and Governance (ESG) reporting
- Program STEM designation reflects the inclusion of data analytics and other technologies throughout the curriculum
- Each MAcc student’s program is geared toward their individual interests and needs
¶¶Òõ̽̽’s Master of Accountancy Program comprises 10 courses, equaling 30 graduate credit hours including:
- 18 credit hours (6 courses) of accounting, auditing and taxation;
- 3 credit hours (1 course) of CPA law;
- 3 credit hours (1 course) of professional communications; and
- 6 credit hours (2 courses) of graduate-level business courses. Students can substitute additional accounting courses for business courses.
Required Courses
BUS 6601 Professional Communications: Addresses different components of professional
communications key to accounting career success. Clear business writing, strong interpersonal skills, effective presentation and group meeting communications are emphasized and illustrated in a variety of assignments.
BUS 6602 CPA Law: Provides Master of Accountancy students with exposure to the major areas of U.S. law emphasized on the uniform CPA exam.
BUS 6690 Accounting Research, Regulation and Ethics - MAcc Capstone: Students research
current financial reporting issues and regulatory requirements. Readings and cases emphasize the
ethical responsibilities of professional accountants.
Accounting Electives
BUS 5630 Auditing: Examination of auditing theory and practice. Topics include standards, ethics and legal obligations of the profession, audit planning, internal control, audit evidence, and auditor communications.
BUS 5635 Fraud Examination: The course covers all of the major methods employees use to
commit occupational fraud. Students learn how and why occupational fraud is committed, how
fraudulent conduct can be deterred, and how allegations of fraud should be investigated and resolved.
BUS 5641 Corporation Taxation: A survey of the tax consequences for C corporations and their shareholders of womb-to-tomb transactions, which includes formations, acquisitions, divisions, consolidations, and international operations, as well as the reporting of book/tax differences.
BUS 5646 Tax Research: Uses various research techniques to analyze federal tax principles
governing individuals and business entities and emphasizes the effective communication of technical analyses.
BUS 5660 Accounting Information Systems: Examination of how accounting information is
collected, stored and made available to decision makers with an emphasis on internal control implementation.
BUS 5990 Data Analytics for Accounting: The course covers managerial statistical tools in
descriptive analytics and predictive analytics, including regression, forecasting, risk analysis,
simulation, and data mining. Students will learn how to create data-driven visualizations and presentations.
BUS 5643 Taxation of Social Enterprises: Explores the balance that organizations try to achieve between the for-profit (business) and nonprofit (charitable) separation of the tax world.
BUS 6612 Adv Topics in Corporate Accounting & Reporting: Focuses on accounting for business combinations and developing consolidated financial statements. Includes accounting for foreign currency transactions, foreign subsidiaries, segment, interim, and SEC reporting. Topics vary by offering; periodic offering at intervals that may exceed four years.
BUS 6641 Tax and Entrepreneurial Ventures: A study of the tax consequences of using
partnerships, S corporations, and limited liability companies for business operations, with an examination of the tax aspects of choice-of-entity, operational, and divestment decisions for small and family-owned businesses.
BUS 6690 Advanced Special Topics: Advanced courses on topics beyond the scope of existing departmental offerings.
Financial Reporting
BUS 5615 Advanced Accounting: Focuses on accounting for business combinations and
developing consolidated financial statements. Includes accounting for foreign currency transactions,
foreign subsidiaries, segment, interim, and SEC reporting.
BUS 5620 Advanced Topics in Management Accounting: Emphasizes use of internal and external information in management decision making; includes cost of inventory, business activities,
strategic use of information, long-range planning.
BUS 5650 Governmental Accounting: This course introduces accounting principles and auditing standards applicable to governmental entities and not-for-profit organizations. Course projects
utilize local government and not-for-profit financial reports and expose students to practical
application of governmental accounting requirements.
BUS 6670 Accounting & Reporting for ESG: Combines an introduction to financial and managerial accounting and reporting with the most recent standards used by entities worldwide to report on their environmental, social and governance (ESG) activities.
BUS 6691 Internship: MAcc credit can be obtained for approved internships and enrollment in internship coursework.
Passing the CPA Exam
Click here for specific advice on passing the CPA Exam.
Other Details
Sustainability Content: Students who are interested in a sustainability focus are encouraged to visit the Certificate of Graduate Study in Sustainable Enterprise course offerings which include descriptions of graduate non-accounting elective courses.
The Accounting and Finance Career Fair in September will help you start the full-time job
recruitment process.
Applicants with an undergraduate business degree in a field other than accounting must complete the two corporate financial reporting courses (BUS 3610 and 3611) in addition to the 10 courses
required by the MAcc program. BUS 3610 must be completed before starting MAcc classes.
Note: Most states require at least one auditing and one taxation course to sit for the CPA exam and become certified as a CPA.
