Accountancy: Forensic Data Analytics, M.Acc.

Program Requirements

The MAcc Program requires that a student complete a minimum of 30 semester hours credit in graduate course work.  Students admitted to the program who lack academic experience in certain areas will be assigned up to 21 hours of additional course work in accounting background courses and 12 hours of general business core courses.  Only previous course work is considered in the waiving of background courses.  Once the background requirements are completed, the MAcc curriculum must be completed.

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 (12 hours, leveling courses for non-business majors)

• ECON 5010 - Concepts in Economics
• MGT 5710 - Business Statistics
• ACC 5720 - Foundations of Accounting
• BUS 5730 - Legal Environment and Business Ethics

MAcc Core Courses (18 hours)

• ACC 5310 - Advanced Managerial Accounting and Control
• ACC 5360 - Advanced Accounting Information System
• ACC 5420 - Tax Research and Advanced Tax Topics
• ACC 5470 - Financial Accounting Theory and Issues
• ACC 5520 - Advanced Auditing
• ACC 5890 - Accounting Policy

Forensic Data Analytics Concentration (12 hours)

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

Total: 30 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 Graduate Programs in the 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 for is located at

www.utc.edu/GraduateSchool/CurrentStudentForms.

Admission to Candidacy

The Application for Admission to Candidacy should be filed in the Graduate School.  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.

An Application for Admission to Candidacy may be obtained on-line at www.utc.edu/GraduateSchool/CurrentStudentForms.  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 Application for Admission to Candidacy must be approved by the Director of the Graduate Programs in the College of Business and the Dean of the Graduate School.