Master of Accountancy (MAC)

Program Overview

Master of Accountancy (MAC)

Program Description

The Master of Accountancy (MAC) program is designed to provide students with advanced knowledge and skills in accounting, preparing them for careers in public accounting, industry, and government.

Course Fees

Some courses may carry fees beyond the standard tuition costs to cover additional support or materials. Program-, subject- and course-specific fee information can be found on the Office of the Bursar website.

Course List

• MAC 600. Master of Accountancy (0 Units)
  • Description: Master of Accountancy
• MAC 610. Commercial Law for Professional Accountants (3 Units)
  • Prerequisite(s): Admittance to the Master of Science in Accountancy and Analytics program.
  • Description: Covers the legal environment of the professional accountant, including business organizations, government regulations and legal liability.
• MAC 620. Advanced Audit and Assurance Services (3 Units)
  • Prerequisite(s): Admission to the Master of Accountancy program.
  • Description: Advanced study of the theory and practice of audit and assurance services, including case studies.
• MAC 622. Advanced Accounting Information Systems (3 Units)
  • Prerequisite(s): Admission to the Master of Accountancy program.
  • Description: Study of the design, implementation, documentation and audit of accounting information systems. Emphasis is placed on internal controls the design of audit trails.
• MAC 624. Corporate Taxation (1.5 Units)
  • Term Typically Offered: Fall, Spring, Summer
  • Prerequisite(s): Admission to the Master of Accountancy program.
  • Description: The course studies the taxation of corporations, focusing on U.S. taxation. Research tools will be introduced in the course.
• MAC 626. Advanced Corporate Financial Reporting (3 Units)
  • Term Typically Offered: Fall, Spring, Summer
  • Prerequisite(s): Admission to the Master of Accountancy program.
  • Description: This course studies consolidation accounting and related issues for complex corporate organizations.
• MAC 628. Professional Research Tools and Techniques (3 Units)
  • Prerequisite(s): Admission to the Master of Accountancy program.
  • Description: This course examines the use of professional research tools to resolve complex issues related to financial accounting and reporting, assurance services, and taxation. Students will gain practical experience using research tools widely used in practice by professional accountants.
• MAC 630. Ethical Judgment and Decision Making (1.5 Units)
  • Prerequisite(s): Admission to the Master of Accountancy program.
  • Description: This course examines ethical judgment and decision making in the context of professional accounting practice. Ethical issues and techniques for dealing with those issues will be examined.
• MAC 632. Leadership (1.5 Units)
  • Term Typically Offered: Fall, Spring, Summer
  • Prerequisite(s): Admission to the Master of Accountancy program.
  • Description: This course examines theories of leadership and the practice of leadership in professional accounting and business.
• MAC 634. User Perspectives on Financial Reporting (1.5 Units)
  • Prerequisite(s): Admission to the Master of Accountancy program.
  • Description: This course examines financial statements from a user perspective, and the implications of that perspective on preparers and auditors.
• MAC 636. Current Topics in Audit and Financial Reporting (1.5 Units)
  • Prerequisite(s): Admission to the Master of Accountancy program.
  • Description: This course studies current topics with implications for financial accounting and reporting, and auditing.
• MAC 638. Data Analytics for Professional Accountants (3 Units)
  • Prerequisite(s): Admission to the Master of Accountancy program.
  • Description: This course examines data analytics of large and unstructured sources of data, and the implications of big data for auditors, preparers, and users of financial reports.
• MAC 640. CPA Preparation and Review AUD (1 Unit)
  • Grading Basis: Pass/Fail
  • Term Typically Offered: Fall, Spring, Summer
  • Prerequisite(s): Admission to the Master of Accountancy program.
  • Description: This course used the Becker CPA Review course to prepare for the Audit section of the CPA exam.
• MAC 642. CPA Exam Preparation REG (1 Unit)
  • Grading Basis: Pass/Fail
  • Term Typically Offered: Fall, Spring, Summer
  • Prerequisite(s): Admission to the Master of Accountancy program.
  • Description: This course uses the Becker CPA Review course to prepare for the Regulation section of the CPA exam.
• MAC 644. CPA Exam Preparation BEC (1 Unit)
  • Grading Basis: Pass/Fail
  • Term Typically Offered: Fall, Spring, Summer
  • Prerequisite(s): Admission to the Master of Accountancy program.
  • Description: This course uses the Becker CPA Review course to prepare for the Business Environment and Concepts section of the CPA exam.
• MAC 646. CPA Preparation and Review FAR (1 Unit)
  • Grading Basis: Pass/Fail
  • Term Typically Offered: Fall, Spring, Summer
  • Prerequisite(s): Admission to the Masters of Accountancy program.
  • Description: This course uses the Becker CPA Review course to prepare for the Financial Accounting and Reporting section of the CPA exam.
• MAC 648. Statistics for Auditors (1.5 Units)
  • Prerequisite(s): Admission to the Master of Accountancy program.
  • Description: Data organization and presentation, descriptive statistics, common probability distributions and sampling distributions, regression and inferential statistics, such as confidence intervals and tests of significance.
• MAC 650. White Collar Crime (3 Units)
  • Prerequisite(s): Admission to the Master of Accountancy program.
  • Description: This course focuses on the concept, theoretical explanations, the extent and nature of various types of white collar and occupational crime in both public and private sectors.
• MAC 660. Financial Statement Analysis (3 Units)
  • Term Typically Offered: Fall, Spring, Summer
  • Prerequisite(s): Admission to the Master of Accountancy program.
  • Description: This course studies the use of financial information (primarily from financial statements) in understanding a business entity and developing expectations of future performance. Techniques of business valuation are studied.
• MAC 662. Data Analysis with Excel (1.5 Units)
  • Term Typically Offered: Fall, Spring, Summer
  • Prerequisite(s): Admission to the Master of Accountancy program.
  • Description: This course introduces data analytics with a focus of utilizing Excel software.
• MAC 664. Advanced Business Analytics (1.5 Units)
  • Term Typically Offered: Fall, Spring, Summer
  • Prerequisite(s): Admission to the Master of Accountancy program.
  • Description: This course builds on the introduction to Business Analytics course by introducing more advanced topics in analytics. This course challenges and teaches students how to use powerful statistical tools (e.g., SmartPLS, SAS, and SPSS) to handle data that come in a variety of forms, sizes in more complex, less structured business situations.
• MAC 668. Statistical Analysis (3 Units)
  • Term Typically Offered: Fall, Spring, Summer
  • Prerequisite(s): Admission to the Master of Accountancy program.
  • Description: Introduces advanced statistical analysis tools and techniques.
• MAC 670. Managerial Communication (1.5 Units)
  • Term Typically Offered: Fall, Spring, Summer
  • Prerequisite(s): Admission to the Master of Accountancy program.
  • Description: Study of tools and techniques for all forms of communication used in business and the accounting profession.
• MAC 672. Design Thinking (1.5 Units)
  • Term Typically Offered: Fall, Spring, Summer
  • Prerequisite(s): Admission to the Master of Accountancy program.
  • Description: This course will study the fundamentals of design thinking. Finding solutions to "wicked" problems will be studies, as will repeatable processes for innovation and creative alternatives to traditional brainstorming.
• MAC 674. Storytelling With Data (1.5 Units)
  • Term Typically Offered: Fall, Spring, Summer
  • Prerequisite(s): Admission to the Master of Accountancy program.
  • Description: This course is a data visualization and business presentations course specifically designed for professionals in accountancy. Student develop the ability to organize, visualize, and present data-driven messages that are professional, clear, concise, and persuasive.
• MAC 676. Global Learning (1.5 Units)
  • Term Typically Offered: Fall, Spring, Summer
  • Prerequisite(s): Admission to the Master of Accountancy program.
  • Description: This course involves the study of international business, international trade, and global cultures. Students self-select between participating in an international trip or studying course topics in an online, non-travel format.
• MAC 678. Cybersecurity Tools and Solutions (1.5 Units)
  • Term Typically Offered: Fall, Spring, Summer
  • Prerequisite(s): Admission to the Master of Accountancy program.
  • Description: This course introduces tools and solutions used in protecting organizations and systems from the growing threats from cybercrime.
• MAC 680. Capstone Project I (1.5 Units)
  • Term Typically Offered: Fall, Spring, Summer
  • Prerequisite(s): Admission to the Master of Accountancy program.
  • Description: The first of two courses designed to provide a team-based experience in identifying, planning, initiating and completing a significant project within a business entity.
• MAC 682. Capstone Project II (1.5 Units)
  • Term Typically Offered: Fall, Spring, Summer
  • Prerequisite(s): Admission to the Master of Accountancy program.
  • Description: The second of two courses designed to provide a team-based experience in identifying, planning, initiating and completing a significant project within a business entity.
• MAC 696. Internship in Accounting (1-3 Units)
  • Term Typically Offered: Fall, Spring, Summer
  • Description: The experience will provide the student the opportunity to work with a selected organization. The student will apply expertise learned in the MAC Core courses to a significant research problem or project. The student will write a synopsis of the work experience detailing the application of knowledge to the project and the outcomes achieved.
  • Course Attribute(s): CBL - This course includes Community-Based Learning (CBL). Students will engage in a community experience or project with an external partner in order to enhance understanding and application of academic content.
• MAC 699. MAC Internship (3 Units)
  • Prerequisite(s): Must be enrolled in the Master of Accountancy program; approval of the Director of the School of Accountancy.
  • Description: The experience will provide the student the opportunity to work with a selected organization in an accounting function. The student will apply expertise learned in the MAC program and their undergraduate program to assigned duties. The student will write a synopsis of the work experience detailing the application of knowledge to the assignment and the outcomes achieved.