Master of Accounting students must complete core courses and electives to earn their degree.

The following provides details about the core accounting classes, accounting electives, general business or other graduate electives, and seminars required to earn a master of accounting degree. 

Students may also elect to pursue an optional specialization in tax, audit and financial reporting, and data analytics.

Core Courses

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

• 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 691/692 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.