Dec 21, 2024

2021-2022 General Catalog

2021-2022 General Catalog ARCHIVED CATALOG: To search archives, MUST use search box to left. Current catalog: catalog.usu.edu.

Accounting - MAcc

Jon M. Huntsman School of Business

School of Accountancy

MAcc requirements for students who have completed all of the preparatory work for graduate study.

Students matriculated in the Master of Accounting degree must complete an approved program of study consisting of at least 30 credits. This program must include completion of the MAcc Core Requirements and one of the Areas of Specialization Requirements. Details for each requirement type are provided in the following paragraphs.

MAcc Requirements

The core courses required for this degree include:

Master of Accounting Specializations

In addition to meeting the MAcc Core Requirements, students must complete requirements for one of the following specializations:

Professional Accountancy Specialization

Required courses for this specialization are:

ACCT 6250 - Accounting Concepts, Research, and Cases 3
ACCT 6540 - Fraud Examination and Forensic Accounting 3
ACCT 6620 - Financial Statement Analysis and Valuation 3
Two additional approved elective courses (6 credits)

Taxation Specialization

Required courses for this specialization are:

ACCT 6420 - Taxation of Corporations and Shareholders 3
ACCT 6440 - Taxation of Flow-Through Entities 3
ACCT 6460 - Advanced Tax Topics 3
Two additional approved elective courses (6 credits; suggested courses include FIN 6060 , FIN 6070 or FIN 6080 )

Personal Financial Planning Specialization

Students must complete:

FIN 6060 - Personal Financial Planning and Advising 3
FIN 6070 - Retirement Planning 3
FIN 6080 - Estate Planning 3
Two additional approved elective course (6 credits; suggested courses include ACCT 6420 , ACCT 6440 or ACCT 6460 )

Additional Requirements:

In addition to the required PFP specialization courses, students must also complete, or have previously completed, FIN 4460 and FIN 6090 , or their equivalents, to qualify to sit for the Certified Financial Planner (CFP) examination.

MAcc Application by Non-Accounting/Non-Business Degree Holders

Prerequisites for the Master of Accounting include the Huntsman School of Business Acumen Requirements (45 credits) and the Undergraduate Accounting Major Requirements (21 credits). Therefore, applicants who have not already completed a bachelor’s degree in accounting or business are advised to first complete a second bachelor’s degree in accounting and subsequently apply to the Master of Accounting program. Before applying, it is recommended that applicants consult with the School of Accountancy undergraduate advisor.