Apr 19, 2024  
2022-2023 Graduate Catalog 
2022-2023 Graduate Catalog Archived Catalog

Accountancy, M.Acc.

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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 the students who select the program’s CPA-preparation option to pass the Uniform CPA Examination.

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.

Elective Courses: (12 hours)

Additional Information and Notes

At least 18 hours of the program must be graduate accounting courses.

Students may hae to select additional acounting or busienss courses to meet the minimum 30 hours required in the program.

The offering of electives is determined by student demand.  All electives must be chosen in consultation with and approved by the MAcc advisor.

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.


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.

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