Program Overview

Introduction to the Master of Accountancy Program

The Master of Accountancy (MAcc) program is designed for students who wish to fulfill the 150-hour education requirement, which is a prerequisite for taking the Uniform CPA Examination in most states, including New Mexico.

Admission Requirements

To be admitted to the MAcc program, applicants must meet the admission requirements of the Graduate School. Consideration for admission is dependent on an applicant's undergraduate record and score on the Graduate Management Admissions Test (GMAT). The required total score is 1100, calculated by multiplying the undergraduate GPA by a factor of 200 and adding the GMAT score. Applicants scoring between 1000 and 1100 will be admitted to the program only with approval of the MAcc Admissions Committee. The minimum acceptable GMAT score is 400.

GMAT Waivers

The GMAT requirement is waived for those who:

• Are graduates of an undergraduate program in accounting from a US AACSB accredited business school with at least a 3.25 GPA overall and a 3.25 GPA in their eight upper division accounting courses.
• Are graduates of NMSU's undergraduate accounting program with at least a 3.25 GPA overall and a 3.0 GPA in six core upper division accounting classes.
• Hold a post baccalaureate degree (such as MBA, MS, MA, JD) from an approved, AACSB-accredited US university with a minimum 3.0 GPA in graduate course work.

Program Requirements

Candidates for the Master of Accountancy degree who have an undergraduate degree in accounting must successfully complete a minimum of 30 graduate credits. Qualifying NMSU undergraduate accounting students can apply to have two graduate courses count for their undergraduate program as well as their graduate program. Candidates with an undergraduate degree in a field other than accounting must complete additional prerequisite work dependent upon previous courses taken.

Foundation Courses

These courses are required of every student unless they can be waived. The courses upon which waivers are claimed must have been taken within seven years of enrollment in the program with a grade of B or better.

• ACCT 221: Financial Accounting (3 credits)
• ACCT 222: Management Accounting (3 credits)
• BCIS 338: Business Information Systems I (3 credits)
• BCIS 485: Enterprise Resource Planning (3 credits)
• BLAW 316: Legal Environment of Business (3 credits)
• ECON 251G: Principles of Macroeconomics (3 credits)
• ECON 252G: Principles of Microeconomics (3 credits)
• FIN 341: Financial Analysis and Markets (3 credits)
• MGT 309: Human Behavior in Organizations (3 credits)
• MKTG 303: Principles of Marketing (3 credits)
• A ST 251G: Statistics for Business and the Behavioral Sciences (3 credits)
• or A ST 311: Statistical Applications Total Credits: 33

Accounting and Related Prerequisites

In addition to the foundation requirements, each student must present or complete the equivalent of an undergraduate major in accounting, requiring at least 21 credits of accounting above the elementary level.

Core and Other Courses

Each student must complete 21 credits in accounting courses numbered above 520, including a research class and Ethics in Accounting, unless a student has already taken an equivalent course. Three of the credits may be in upper division undergraduate elective accounting courses numbered 450 or higher. All students must complete a total of 9 additional credits in other courses, including ACCT 510 Technical and Professional Communication for Accountants.

Academic Performance

The Graduate School requires that students maintain a grade-point average of at least 3.0 in all courses taken as a graduate student. The Department of Accounting and Information Systems requires that every candidate for the MAcc degree maintain at least a 3.0 grade-point average in all accounting courses used to satisfy the core and elective course requirement.

Comprehensive Examination

Satisfactory performance on a comprehensive examination or similar assignment is required for the degree. A thesis is not required, but under special approval, a candidate may elect to write a thesis under ACCT 599 Master's Thesis, earning up to 6 credits.

Admission to Master of Accountancy

Class registration in any Accounting course numbered above ACCT 503 Accounting for Managers requires prior full admission to the MAcc program or prior consent of the Director of the MAcc program.