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The Darla Moore School of Business

The University of South Carolina

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Curriculum

Choose a Successful Program.

Many universities offer Master of Accountancy degrees, but not all graduates are equally prepared to succeed in completing the difficult four-part CPA examination.

The Darla Moore School of Business’s MACC program has instituted a partnership with Becker CPA Review that offers a comprehensive, on-campus review course for the CPA exam beginning every spring. Combined with the solid teaching and learning experiences that define our MACC program, you’ll be thoroughly prepared for success.

The MACC program is primarily a full-time program, with most courses offered between 8 a.m. and 5:30 p.m. If you live locally and have an employer committed to your completing the program, part-time study is an option. Students who have undergraduate accounting degrees can complete the program in about one year of full-time study: two full-time semesters and one summer session. Students with undergraduate degrees other than accounting must complete required prerequisite courses in addition to the regular program of study. These courses can be taken prior to or after being accepted into the MACC program. Most students start the program immediately after completing their undergraduate studies.

Program Tracks

Students in the MACC program must select one of two tracks and complete the degree requirements for that track:

  • Business Measurement and Assurance
  • Taxation

Prerequisite Courses

Prerequisite business core courses

  • MATH 122 - Business Calculus (If you have not previously taken ECON 221 & 222)
  • ACCT 225 - Introduction to Financial Accounting
  • ACCT 226 - Introduction to Managerial Accounting
  • ECON 221 - Principles of Microeconomics
  • ECON 222 - Principles of Macroeconomics
  • MGSC 291 - Statistics for Business & Economics
  • FINA 363 - Introduction to Finance
  • MGMT 371 - Principles of Management
  • MKTG 350 - Principles of Marketing

It is highly recommended that all business core classes be taken at a four-year institution.  In order to meet the prerequisite requirement, courses about the University of South Carolina 200-level must be taken at a four-year institution.

Prerequisite accounting courses

  • ACCT 401 - Financial Accounting I (Intermediate I)
  • ACCT 402 - Cost/Managerial Accounting I (Intermediate Cost/Managerial)
  • ACCT 403 - Tax I (U.S. Individual Income Tax)*
  • ACCT 404 - Accounting Systems I
  • ACCT 405 - Financial Accounting II (Intermediate II)*
  • ACCT 406 - Auditing I*

Accounting course descriptions can be found on the Accounting Courses page. Click on the course title to view a sample syllabus.

In order to meet the prerequisite requirement, courses equivalent to the University of South Carolina 400-level accounting courses must be delivered in the classroom.  Courses taken on-line or by distance education will not meet the prerequisite requirement.  *ACCT 403, ACCT 405, and ACCT 406 must be taken at an educational institution in the U.S.  If an undergraduate institution has three intermediate financial accounting courses, then it is likely that all three of these courses will be required to meet the ACCT 401 & ACCT 405 prerequisite requirement.