Accountancy, M.Acc.

Program Requirements

The MAcc program requires a student to complete 30 semester credit hours in graduate coursework as outlined below. Students must complete all background coursework before more than six hours of MAcc core or elective courses are completed.

Accounting Background courses (18 hours offered only at undergraduate level)

• ACC 3000 Intermediate Accounting I: 3 hours
• ACC 3010 Intermediate Accounting II: 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

Business Background Courses (15 hours, leveling courses for non-business majors)

• ACC 2010- Principles of Accounting I
• ACC 2020- Principles of Accounting II
• ECON 1010- Principles of Economics- Microeconomics
• ECON 1020- Principles of Economics- Macroeconomics
• MGT 2130 Statistics for Business

Additional Information and Notes

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 of MAcc core or elective courses are completed.

MAcc Core Courses (18 hours)

• ACC 5010 - Advanced Accounting
• ACC 5040 - Accounting Data Analytics
• ACC 5110 - Taxation of Corporations and Partnerships
• ACC 5360 - Advanced Accounting Information System
• ACC 5470 - Financial Accounting Theory and Issues
• ACC 5520 - Advanced Auditing

Elective Courses: (12 hours)

• Accounting Electives (3 hours)

  1. CPA Preparation Option:
  • Select any three of the following 1-credit hour CPA preparation labs:
• ACC 5310L - Advanced Managerial Accounting Lab
• ACC 5420L - Tax Research and Advanced Tax Topics Lab
• ACC 5470L - Financial Accounting Theory and Issues Lab
• ACC 5520L - Advanced Auditing Lab

•  

•                                            OR

•   

      2. Non-CPA Preparation Option:

  • Select one of the following:
• ACC 5900 - Internship in Accounting
• ACC 5997r - Individual Studies

• Another 3-credit hour graduate accounting elective.

•  

• Other Electives (6 hours)

  Choose six (6) hours from the following:

• ACC 5070 - Governmental and Nonprofit Accounting
• ACC 5120 - Taxation of Estates, Gifts and Trusts
• ACC 5210 - Emerging Technologies: Applications, Governance, and Ethics
• ACC 5310 - Advanced Managerial Accounting and Control
• ACC 5320 - Income Taxation and Business Decisions
• ACC 5521 - Forensic Accounting
• MGT 5140 - Databases and Data Warehouses
• MGT 5190 - Data Mining and Analytics
• MGT 5200 - Advanced Data Analytics

•  

  Choose three hours of graduate courses from the areas of accounting, business administration, economics, entrepreneurship, finance, marketing, or management.

Additional Information and Notes

Total: 30 hours

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 to 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 consists 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/GraduateSchool/CurrentStudentForms.