The curriculum is designed to be completed in one academic year (10 months) and consists of 16 three- or four-credit courses and two one-credit seminars (forty-six credits minimum). Four core accounting classes, four accounting electives, four general business or other graduate electives, and two one-credit seminars in Developing the Accounting Professional are required. While some students each year start the program in winter or spring terms, most start in fall term.

The Master of Accounting program offers four optional specializations:

• Tax
• Audit and financial reporting
• Data analytics

Students may customize their curriculum to earn one or more of the specializations or choose a more general approach based on their interests.

Students participating as 3+1 Accounting Scholars can find more information about the required undergraduate courses on the 3+1 Accounting Scholars page.

Learn More about 3+1 Accounting

First-Year MAcc Orientations

The MAcc program holds two orientations for incoming students. During these orientations, you'll learn about what's expected of you as a MAcc student and meet your new cohort. Orientation is the kickoff point for the repeated cycles of reaching, discovering, and achieving that define the Master of Accounting program.

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Core Courses

The following four required four-credit courses and two one-credit professional development seminars are required:

• ACTG 580 Accounting and Data Analytics: Data has proliferated in business as organizations generate large volumes of information within their day-to-day operations while increasingly having access to externally created information as well. Accountants need to understand the implications for decision-making and effectively tap into this data to provide better business insights. This course will focus on the changing technological and business landscape that is giving rise to increased demand for use of data analytics within all facets of the accounting profession, providing students with an understanding of data analytic thinking and terminology. Profession-relevant in-class exercises, problem sets, and a group case study will provide students with hands-on experience with data analytics tools and skills commonly expected of those pursuing professional careers in accounting, both public and private.
   
• ACTG 617 Taxation of Business: Topics covered in the class include: basic structure of federal tax law as it applies to corporations and shareholders; tax and economic consequences of the creation, operation and liquidation of a corporation; tax and economic consequences of withdrawals, payments or distributions of assets from corporations; tax and economic consequences of a reorganization; reasons for and rules regarding consolidated tax returns; and theory and application of accounting for corporate income taxes under financial accounting rules.
   
• ACTG 630 Accounting Measurement and Disclosure: Focuses on what problems public reporting of information solves, what problems it creates and how these problems can be mitigated. The foundation of both why we have publicly available financial reporting and the problems that result from such public reporting is the concept of information asymmetry. Along the way, the course discusses fair value accounting vs. historical cost, reserve recognition accounting, earnings quality and management, principles vs. rules based accounting and the role and functioning of the SEC and other accounting regulatory bodies.
   
• ACTG 662 Strategic Cost Management: An advanced graduate class melding strategic issues, mathematical models, and management accounting. At the end of this class students should understand how cost information supports the creation and implementation of corporate strategies. The course uses many cases and emphasizes decision-making in a complex and ambiguous environment. Specific topics covered are customer profitability analysis, value chain and activity based management, costs of quality, environmental cost management, the theory of constraints and capacity decisions, transfer pricing, and evaluating performance via the balanced scorecard. Students explore the topics both from the view of applied use of these concepts and also academic research.
   
• ACTG 608 Developing the Accounting Professional Seminars: (two one-credit seminars) These seminars cover topics essential for an accounting professional to be aware of but not covered in the academic courses. The seminars equip students with essential communication, leadership, and career advancement skills over two terms. The course fosters change agility, effective business communication, and a growth mindset for continuous learning in dynamic professional environments. The course is intended to be applied or hands-on. Class discussion will focus on real problems and potential approaches used by accounting professionals. Activities and topics covered may vary from term to term and year to year depending upon developments in the profession and faculty leading the seminars.
   

Electives

Graduate Accounting Electives

Select four of the following four-credit courses:

• ACTG 525 Professional Ethics for Accountants
• ACTG 560 Government and Not-for-Profit
• ACTG 618 Taxation and Business Strategy
• ACTG 619 Taxation of Pass Through Entities
• ACTG 631 Financial Statement Analysis and Valuation
• ACTG 642 Advanced Assurance Services
• ACTG 681 Accounting and Data Analytics II
• ACTG 682 Accounting and Data Analytics III

General Business or Other Graduate Electives

Select four three- or four-credit courses. Frequently selected electives are below.

GPA Requirements

To maintain good standing in the Master of Accounting program, students must maintain at least a 3.0 cumulative GPA. If the cumulative GPA drops below 3.0, the student is placed on academic probation.

Typically, the student must recover the GPA to above 3.0 in one to two terms before being considered for dismissal from the program. The student must submit a plan to recover the GPA outlining reflections on why the GPA dropped below 3.0 and what the student plans to change or do to restore the GPA to above 3.0. This plan is submitted to the director of the Master of Accounting program and the Division of Graduate Studies. The student is expected to work closely with the director of the Master of Accounting program to implement their plan.