Accountancy: Forensic Data Analytics, M.Acc.

Program Requirements

The Master of Accountancy (MAcc) degree prepares students for careers as professional accountants. This includes increasing students’ awareness and knowledge of current and emerging technical issues facing the accounting profession, developing students’ research and communication skills, and preparing students to pass the Uniform CPA Examination.

Accounting Background courses (21 hours offered only at undergraduate level)

• ACC 3000 Intermediate Accounting I: (3 hours)
• ACC 3010 Intermediate Accounting II: (3 hours)
• ACC 3020 Intermediate Accounting III: (3 hours)
• ACC 3050 Managerial Cost Accounting: (3 hours)
• ACC 3070 Federal Tax Accounting: (3 hours)
• ACC 4050 Auditing: (3 hours)
• ACC 4080 Accounting Information Systems: (3 hours)

Some or all of the background courses in which academic training has previously been completed may be waived.  The requirements to waive a background class are:

1. A grade of “C” or better from an AACSB accredited business school, or
2. A grade of “B” or better from a non-AACSB accredited business school.

*All required background courses must be completed before more than six hours or MAcc core or elective courses are completed.

Background Courses (21 hours, leveling courses for non-business majors)

• ECON 1010 - Principles of Economics: Macroeconomics (3 hours)
• ECON 1020 - Principles of Economics: Microeconomics (3 hours)
• MGT 2110 - Statistical Methods for Business I (3 hours)
• MGT 2120 - Statistical Methods for Business II (3 hours)
• ACC 2010 - Principles of Accounting I (3 hours)
• ACC 2020 - Principles of Accounting II (3 hours)
• BUS 3350 - Legal Environment of Business (3 hours)

Some or all of the background courses in which academic training has previously been completed may be waived.  The requirements to waive a background class are:

1. A grade of “C” or better from an AACSB accredited business school, or
2. A grade of “B” or better from a non-AACSB accredited business school.

*All required background courses must be completed before more than six hours or MAcc core or elective courses are completed.

MAcc Core Courses (18 hours)

• ACC 5310 - Advanced Managerial Accounting and Control
• ACC 5310L - Advanced Managerial Accounting Lab
• ACC 5360 - Advanced Accounting Information System
• ACC 5420 - Tax Research and Advanced Tax Topics
• ACC 5420L - Tax Research and Advanced Tax Topics Lab
• ACC 5470 - Financial Accounting Theory and Issues
• ACC 5470L - Financial Accounting Theory and Issues Lab
• ACC 5520 - Advanced Auditing
• ACC 5520L - Advanced Auditing Lab

Forensic Data Analytics Concentration (12 hours)

• ACC 5521 - Forensic Accounting and Fraud Examination
• MGT 5140 - Databases and Data Warehouses
• MGT 5190 - Data Mining and Analytics
• MGT 5200 - Advanced Data Analytics

Total 31 hours

Additional Information and Notes

Graduate level ACC, ETR, FIN, MGT, MKT, and BUS courses for which a student has earned an A or B at UTC or any other institution cannot be repeated for credit.  Students registering for courses in which they have earned an A or B will be changed to audit.

Transfer Credit

Six graduate credit hours of courses completed at other universities for graduate credit may be considered to satisfy MAcc degree program requirements at UTC. Only courses with a grade of B or better and that are taken at universities accredited by AASCB can be considered for transfer credit. A transferred course generally must form a logical part of the MAcc program to be approved.

Those who request transfer credit must be prepared to provide the university catalog in effect at the time at which the courses were completed as well as any other supporting information to the Director of Specialized Master’s Programs in the Rollins College of Business and the Dean of the Graduate School. For additional requirements see “Transfer Credit” under Academic Policies for Graduate Students in the UTC Graduate Catalog.

Continuation

Students who earn 3 or more grades of C or below in graduate level courses will be dismissed from the MAcc program.

Program of Study

Students must submit a Program of Study during the first semester of graduate coursework. The Program of Study consist of all core courses and any electives and establishes the courses the student must take for partial fulfillment of the degree requirements. The Program of Study form must include all core courses and electives, if known at the time, the student will take. The Program of Study form is located at www.utc.edu/graduate-school/student-resources/forms.php.

Admission to Candidacy

Students will typically file for candidacy in the semester prior to their anticipated graduation and should list all courses not listed on the Program of Study and any changes in coursework. To be eligible for admission to candidacy, a student must have earned a minimum 3.0 GPA on all courses taken up to that point and a 3.0 institutional cumulative GPA in all graduate coursework to be eligible for degree conferral.

A Graduation Audit form may be obtained on-line at www.utc.edu/graduate-school/student-resources/forms.php. Students should refer to the “Admission to Candidacy” section under Academic Policies for Graduate Students   in the UTC Graduate Catalog for additional information regarding admission to candidacy. The Graduation Audit form must be approved by the Director of Specialized Master’s Programs in the Rollins College of Business and the Dean of the Graduate School.