Program Overview

Program Description

The Master of Accountancy (MAcc) degree is designed to provide an opportunity for graduate study in accounting. The MAcc is intended to prepare professional accountants to fill high-level positions in accounting firms and business enterprises. The length of the program is approximately one year of full-time study for the typical BBA graduate with a major in accounting. The MAcc degree is delivered fully online.

Student Learning Goals and Objectives

The program has the following student learning goals and objectives:

• G1. To Be Effective Communicators
  • G1.O1: Effectively communicate in writing
  • G1.O2: Deliver an accounting presentation in an organized, effective manner
• G.2 To Be Competent in Business Practices
  • G2.O1: Demonstrate relevant knowledge of accounting content areas
  • G2.O2: Use technology to gather and analyze data and disseminate information
• G.3 To Be Good Decision Makers
  • G3.O1: Apply critical thinking
• G.4. To Be Good Citizens
  • G4.O1: Apply Ethical Reasoning
  • G4.02: Exercise Professional Judgement

Admission Requirements

Applicants must comply with University procedures and meet University standards for admission. The requirements include:

• A minimum grade point average of 2.50 on the last 60 hours attempted
• Completion of 18 semester credit hours of upper-level accounting courses
• Submission of a Graduate Admission Application
• Two letters of recommendation from persons able to evaluate the applicant's professional or academic performance
• A resume or curriculum vitae
• Graduate Management Admissions Test (GMAT) or Graduate Record Examination (GRE) scores prior to admission, unless the applicant has earned a graduate degree from a regionally accredited university or meets the GPA waiver criteria

Program Requirements

All MAcc students must meet the mathematics and computer proficiency requirements or take additional approved courses to satisfy these requirements.

• Mathematics Preparation Requirement: Entering students must present satisfactory credits for at least six semester hours of college-level mathematics excluding remedial mathematics and first-level statistics courses.
• Computer Proficiency Requirement: Entering students must have completed MISY 2305, or the equivalent, with a grade of "C" or better.

Students with Non-accounting Majors or Nonbusiness Degrees

Prior to taking advanced courses, individuals with a business degree without an accounting major will be required to complete the undergraduate accounting foundation courses. Individuals with a nonbusiness degree will be required to take the business core series in addition to the following accounting foundation courses.

Pathway to the Master of Accountancy

Students who have been admitted into the Master of Accountancy program and have 15 or less student credit hours to complete the Bachelor of Business Administration degree in Accounting may enroll in graduate accounting coursework with the approval of the Director of Masters Programs.

The 150-Hour Requirement for CPA Examination

The Texas State Board of Public Accountancy (TSBPA) has set the minimum educational requirements for taking the CPA examination at 150 hours. At least three hours of ethics is required. The course must be among those on the TSPBA approved list available on its website.

Accounting Foundation Courses

The following courses are required for students with non-accounting majors or nonbusiness degrees:

• ACCT 2301: Financial Accounting
• ACCT 2302: Managerial Accounting
• ACCT 3311: Intermediate Accounting I
• ACCT 3312: Intermediate Accounting II
• ACCT 3314: Cost Accounting
• ACCT 3321: Federal Income Tax I
• ACCT 4311: Auditing Principles and Procedures
• ACCT 4355: Accounting Information Systems
• BLAW 3310: Legal Environment of Business

Core Courses

The following courses form the core knowledge in business for students with nonbusiness undergraduate degrees:

• ACCT 5312: Foundations of Accounting
• ECON 5311: Foundations in Economics
• FINA 5311: Financial Management Concepts
• BAIS 5315: Statistical and Decision Analysis

Master of Accountancy Advanced Courses

Thirty credits of advanced graduate courses, including at least 24 hours of accounting courses above the 5315 level, will be required of all students. The courses include:

• ACCT 5314: Advanced Accounting Problems
• ACCT 5341: Advanced Auditing and Assurance Services
• ACCT 5355: Information Systems in Accounting
• ACCT 5371: Professional Accounting Research
• ACCT 5391: Integrative Seminar in Accounting
• Graduate Accounting Electives: Select 9 hours from the following courses
  • ACCT 5317: Oil, Gas and Energy Accounting
  • ACCT 5318: Multinational Entities: Accounting and Consolidations
  • ACCT 5337: Taxes and Business Strategy
  • ACCT 5340: Forensic Accounting
  • ACCT 5351: Strategic Cost Management
  • ACCT 5370: Seminar
  • ACCT 5381: Accounting Theory
  • ACCT 5396: Directed Individual Research or Readings
  • BLAW 5345: Ethics for Accountants and Business Executives
• Graduate Accounting or Business Electives: Select 6 hours from any course not already taken

Course Descriptions

Detailed descriptions of the courses are provided, including:

• ACCT 5312: Foundations of Accounting
• ACCT 5314: Advanced Accounting Problems
• ACCT 5315: Accounting Topics
• ACCT 5317: Oil, Gas and Energy Accounting
• ACCT 5318: Multinational Entities: Accounting and Consolidations
• ACCT 5337: Taxes and Business Strategy
• ACCT 5340: Forensic Accounting
• ACCT 5341: Advanced Auditing and Assurance Services
• ACCT 5351: Strategic Cost Management
• ACCT 5355: Information Systems in Accounting
• ACCT 5370: Seminar
• ACCT 5371: Professional Accounting Research
• ACCT 5381: Accounting Theory
• ACCT 5391: Integrative Seminar in Accounting
• ACCT 5396: Directed Individual Research or Readings
• ACCT 5398: Accounting Internship