Dec 17, 2024

2012-2013 General Catalog (Summer, Fall 2012)

2012-2013 General Catalog (Summer, Fall 2012) ARCHIVED CATALOG: To search archives, MUST use search box to left. Current catalog: catalog.usu.edu.

Accounting - MAcc

Jon M. Hunstman 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 - International Accounting and Financial Reporting 3
ACCT 6310 - Cost Management Systems to Support World-Class Operations 3
ACCT 6620 - Financial Statement Analysis and Valuation 3
Two additional approved elective courses 6

Taxation Specialization

Required courses for this specialization are:

ACCT 6420 - Taxation of Corporations and Shareholders 3
ACCT 6440 - Taxation of Partnerships, Estates, and Trusts 3
ACCT 6460 - Tax Topics 3
One additional approved elective course 3

One course chosen from:

Personal Financial Planning Specialization

Students must complete:

One course chosen from:

Additional Requirements:

In addition, students must complete, or have previously completed, the equivalent of PFP 3460 or FIN 4460 (neither of these courses count as part of the 30-credit MAcc degree requirement). This specialization satisfies the requirements to sit for the national 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 (40 credits) and the Undergraduate Accounting Major Requirements (27 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.

Accelerated Admission to the MAcc for Outstanding Non-Accounting/Non-Business Degree Holders

Non-Accounting/Non-Business students who demonstrate outstanding achievement in their prior academic work, as well as on the GMAT examination, will be considered for immediate admission to the Master of Accounting program and will be allowed to substitute the Accelerated Business Core (ABC) of 13.5 credits in place of the Huntsman School of Business Acumen requirements. (Note: The ABC is taught during summer semester only.) These students must still complete the undergraduate accounting major requirements as part of their total MAcc program of study. These accelerated admissions are considered on a case-by-case basis.