Master of Accountancy (MACC)
Örn Bodvarsson, Dean
Dax Jacobson, Associate Dean
William Shiflett, Director, MBA & Graduate Business Operations
Deborah Marzano, Graduate Business Programs Coordinator
Chelsea Dye, MAcc Program Chair
Admission to the Master of Accountancy Program
The Master of Accountancy is designed to meet the needs of students interested in a professional career in accounting. Students completing this program will be well-prepared to sit for the CPA exam and positioned to accept high-level leadership roles in either public accounting or corporate environments. For CPA licensure in Utah, an applicant must pass the four sections of the CPA exam, complete 2000 hours of accounting-related experience under a CPA, and meet minimum education requirements. The education requirement may be satisfied by completion of a graduate degree in accounting from an AACSB or ACBSP accredited program.
Program Goals
Upon completion of the Master of Accountancy, students will be able to:
- Demonstrate a mastery of accounting fundamentals and professional standards within
the core accounting areas:
- Financial Accounting
- Managerial/Cost Accounting
- Tax
- Audit
- Analyze and evaluate ethical situations that might arise in a professional environment.
- Communicate effectively in writing, orally and interpersonally.
- Analyze complete financial problems, make reasonable assumptions, and develop and support appropriate solutions.
Program Requirements
The program requires 30 credits for those students who have completed a bachelor’s degree in Accounting. It is expected that these students will complete the program in one calendar year. Students with other academic preparation are also encouraged to apply, and complete additional credits of prerequisite course work. Admitted students will be officially informed which, if any, prerequisite classes are required at the time of admission. Admission to the program is possible during Fall, Spring and Summer semesters. The typical expected credit load per semester is 11 credits in Fall, 14 credits in Spring, and 5 credits in the Summer.
Requirement Description | Credit Hours | Prerequisites |
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I. Prerequisite Courses (For students without a Bachelor's Degree in Accounting)* |
24* | |
ACCT 350 Intermediate Accounting I (4) - offered fall | ACCT 313 | |
ACCT 360 Intermediate Accounting II (4) - offered spring | ACCT 350 | |
ACCT 374 Cost Accounting (4) - offered spring | ACCT 213 | |
ACCT 454 Auditing (4) - offered fall | ACCT 360 | |
ACCT 467 Accounting Information Systems (4) - offered fall | ACCT 313, BUSI 300 | |
ACCT 474 Individual Income Taxes (4) - offered fall | ACCT 313 | |
II. Required Courses | 22 | |
MACC 602 Information Technology in the Business Environment (2) | ||
MACC 604 Governmental and Non-Profit Accounting (2) | ||
MACC 608 Auditing and Attestation (2) | ||
MACC 611 Advanced Federal Taxation for Individuals (2) | ||
MACC 622 Taxation of Corporations I (2) | ||
MACC 624 Taxation of Pass-Through Entities I (2) | ||
MBA 605C Communication and Teamwork (2) | ||
MBA 630C Managerial Accounting (2) | ||
MACC 650 Corporate Governance (1) | ||
MACC 651 Financial Accounting and Reporting (2) | ||
MACC 652 Business Regulation (2) | ||
MACC 653 Advanced Audit (1) | ||
III. Required Concentration | 8 | |
MAcc students must complete eight credit hours of one concentration to complete their degree. The concentrations options are A) Financial Accounting/Audit and B) Tax. The requirements for each concentration are as follows: | ||
A) Financial Accounting/Audit Concentration: | ||
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B) Tax Concentration: | ||
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MACC 622 | |
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MACC 624 | |
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Total Hours for the MAcc | 30 |
*Students entering with a bachelor’s degree in Accounting from an AACSB or ACBSP accredited institution will not be required to take prerequisites. Students without a bachelor's degree as specified will be notified by the program director which prerequisite classes will be required based upon a review of transcripts. For an initial assessment, please contact the MBA & Graduate Program Operations Director, or the Graduate Business Programs Advisor. Prerequisite courses are charged at the undergraduate tuition rate.
Recommended Plan of Study for MAcc with Financial Accounting/Audit Concentration
Fall Semester | Spring Semester | Summer Semester | |
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Block 1 | MACC 602 MBA 630C |
MACC 611 MACC 622 MACC 624 |
MACC 608 MACC 653 Elective |
Block 2 | MACC 603 MACC 604 |
MACC 620 MBA 605C Elective |
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Full Semester | MACC 650 MACC 651 |
MACC 652 |
Recommended Plan of Study for MAcc with Tax Concentration
Fall Semester | Spring Semester | Summer Semester | |
Block 1 | MACC 602 MBA 630C |
MACC 611 MACC 622 MACC 624 |
MACC 608 MACC 653 Elective |
Block 2 | MACC 604 MACC 630 |
MACC 623 MACC 625 MBA 605C |
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Full Semester | MACC 650 MACC 651 |
MACC 652 |