2012 - 2013 Master of Accountancy (MAcc)
Requirements | MACC Course Descriptions | Baccalaureate Accounting Course Descriptions
Dean: Jin Wang
MAcc Program Faculty Chair: Richard Henage
Graduate Business Programs Coordinator: Baptiste Prevot
Graduate Business Programs Assistant Coordinator: Diana Dani
Faculty: Gaylen Bunker, Rich Collins, Gregory Gagne, Jennifer Harrison, Richard Henage, Dara Hoffa, Lauren Lo Re, Richard Parsons, Rob Patterson, Alan Rogers, Don Saxon, Michael Sutton, Jerry Van Os
The Master of Accountancy is designed to meet the needs of students interested in a professional career in accounting. This program is unique in the sense that it recognizes the highly integrated relationship between the disciplines of accounting and information systems which has evolved in the recent past. Students completing this program will be well prepared to sit for the CPA exam and positioned to accept high-level leadership roles in either public accounting or corporate environments.
Program Goals
The modern profession of accounting requires professionals to assure and preserve the integrity of business processes which have become increasingly dependent on information systems. In order to effectively work in the modern accounting environment, it is critical that professionals understand the design, implementation and use of these information systems. The Master of Accountancy acknowledges this reality explicitly and insures that students are always among the best prepared professionals.
Upon completion of the Master of Accountancy, students will be able to:
- Demonstrate competence and skills in financial accounting, accounting information systems, federal income taxes, managerial and cost accounting, auditing, and related business areas.
- Articulate the global implications of divergent financial statements and accounting information systems.
- Critically analyze financial reports, system methodologies, and the application of standards, rules, laws and principles.
- Demonstrate the ability to communicate relevant financial information in written, formatted, and oral disclosures.
- Demonstrate the ability to work effectively through collaboration, integration, and teamwork.
- Demonstrate the highest degree of ethical awareness and integrity.
- Demonstrate the ability to design, implement and analyze secure information systems that provide effective management information to the organization.
Program Requirements
The program requires 30 credits for those students who have completed a bachelor's degree in Accounting, which typically includes a course in Accounting Information Systems. It is expected that these students will complete the program in one calendar year. Students with other academic preparation are also encouraged to apply, and complete additional credits of prerequisite course work. Admitted students will be officially informed which, if any, prerequisite classes are required at the time of admission. Admission to the program is possible during Fall, Spring and Summer semesters. The typical expected credit load per semester is 12 credits in Fall, 12 credits in Spring, and 6 credits in the Summer.
Requirement Description
|
Credit Hours |
I. Prerequisite Courses
(for students without a Bachelor's Degree in Accounting)* |
27 |
| ACCT 213 |
Accounting Principles |
4 |
| ACCT 350 |
Intermediate Accounting I |
4 |
| ACCT 360 |
Intermediate Accounting II |
4 |
| ACCT 454 |
Auditing |
4 |
| ACCT 467 |
Accounting Information Systems |
4 |
| ACCT 474 |
Individual Income Taxes |
4 |
| ACCT 495 |
Advanced Accounting |
3 |
|
|
| II. Required Courses |
24 |
| MACC 601 |
Internal Reporting and Business Control |
2 |
| MACC 602 |
Information Technology in the Business Environment |
2 |
| MACC 603 |
Financial Reporting and Control I |
2 |
| MACC 604 |
Financial Reporting and Control II |
2 |
| MACC 605 |
Accounting Ethics |
2 |
| MACC 606 |
Business Regulation |
2 |
| MACC 607 |
Taxation of Business Organizations |
4 |
| MACC 608 |
Auditing and Attestation I |
2 |
| MACC 609 |
Auditing and Attestation II |
2 |
| MACC 635 |
Executive Financial Decision Making |
2 |
| MACC 658 |
Communication and Interpersonal Skills |
2 |
|
|
| III. Elective Courses |
6 |
|
Students must choose three of the following electives
| MACC 562 |
Investments and Analysis (2) |
|
| MACC 624 |
Financing New Ventures (2) |
|
| MACC 631 |
Business Valuation (2) |
|
| MACC 632 |
Mergers and Acquisitions (2) |
|
| MACC 634 |
Business Plan Development (2) |
|
| MACC 637 |
Negotiations and Persuasion (2) |
|
| MACC 640 |
Managing Processes (2) |
|
|
|
| TOTAL HOURS FOR THE MACC |
30-57 |
*Students entering with a bachelor's degree in Accounting from an AACSB or ACBSP accredited institution will not be required to take prerequisites. Students without a bachelors degree so specified will be notified which prerequisite classes will be required based upon a review of transcripts by the Bill and Vieve Gore School of Business. For an initial assessment please contact the Graduate Programs Coordinator of the School. Prerequisite courses are charged at the normal undergraduate rate.
| Fall Block 1 |
Fall Block 2 |
Spring Block 1 |
Spring Block 2 |
Summer Semester |
MACC 601
MACC 602
MACC 635 |
MACC 603
MACC 604
MACC elective |
MACC 605
MACC 658
MACC elective |
MACC 606
MACC 607 |
MACC 608
MACC 609
MACC elective |