Moore School of Business

Print

Master of Accountancy

Core Courses

• Request Information
• Prospective Students
• School of Accounting
• Frequently Asked Questions
• International Students
• Beta Alpha Psi
• Graduate Admissions
• Core Courses
• Current Students Information
• Admissions Process
• Graduate School

• Future Students
• Current Students
• Visitors
• Career Services
• Executive Education
• Research
• Business Services
• News
• Administrators
• About Darla Moore
• Giving to Moore
• Technology Resources
• A-Z Index

In order to enhance our graduate accounting programs, we have merged the MACC and MTAX programs into one program with two tracks. Students in the new MACC program must select one of two tracks (Business Measurement and Assurance, or Taxation) and complete the degree requirements for that track.

The new Taxation Track is now 30 semester hours as compared to 36 hours that was required in the MTAX Program.

In addition we have changed some of the course requirements in order to better prepare students for the CPA exam and have added the requirement that students in both tracks must successfully pass a self-administered, simulated professional accounting examination similar to the Certified Public Accountant (CPA) exam.

Required Courses, Business Measurement and Assurance Track

A. Five required courses (15 hours):

ACCT 732 Auditing II
ACCT 734 Accounting Research & Communication
ACCT 736 Information Technology Assurance, Control, and Security
ACCT 737 Accounting Systems II

Note: A curriculum change has removed ACCT 733 Accounting Theory as a required course.

B. Five Additional Courses (15 hours):

1. Each of the following 500 courses not already taken:

ACCT 501 Financial Accounting III (Advanced Accounting)
ACCT 502 Cost/Managerial Accounting II
ACCT 503 Tax II (Corporations & Partnerships)
ACCT 504 Legal Issues for Accountants
ACCT 505 Government and Nonprofit Accounting

2. Approved electives, the number of which depends on the number of 500-level courses that must be taken.

C. Students also must successfully pass a self-administered, simulated professional accounting examination similar to the Certified Public Accountant (CPA) exam.

Required Courses, Taxation Track

A. Six required courses (18 hours):

ACCT 750 Tax Research & Communication
ACCT 751 Taxation of Corporations and Partnerships - Part I
ACCT 752 Taxation of Corporations and Partnerships - Part II
ACCT 753 Estate Planning
ACCT 754 International Taxation
ACCT 756 Advanced Estate and Income Planning

B. Three of the following 500-level Accounting courses that have not already been taken (9 hours maximum).

ACCT 501 Financial Accounting III (Advanced Accounting)
ACCT 502 Cost/Managerial Accounting II
ACCT 504 Legal Issues for Accountants
ACCT 505 Government and Nonprofit Accounting

C. Approved electives (3 hours minimum)

D. Students also must successfully pass a self-administered, simulated professional accounting examination similar to the Certified Public Accountant (CPA) exam.

Prerequisite business core courses

MATH 122 Business Calculus
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 Prinicples of Management
MKTG 350 Prinicples of Marketing

All prerequisite courses above the 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
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 *

All prerequisite courses above the 200-level must be taken at a four-year institution

*ACCT 403, 405, & 406 must be taken at an educational institution in the U.S.

Use this link to review Course Descriptions.