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 Issues and Analysis
• ACC 5520 - Advanced Auditing

• ACC 5010, 5040, and ACC 5110 cannot be repeated if taken at the undergraduate level.  Replace with another graduate accounting or other graduate business class with approval of the graduate advisor.

Elective Courses: (12 hours)

• CPA Preparation Option:

   

  Select any three of the following 1-credit hour CPA preparation:

• ACC 5901 - CPA: Professional Accounting Lab
• ACC 5902 - CPA: Professional Tax Lab
• ACC 5903 - CPA: Professional Auditing Lab
• ACC 5904 - CPA: Professional Specialty Lab

•  

  OR

   

  Non-CPA Preparation Option:

• Another 3-credit hour graduate accounting elective.
   

  AND

   

  Choose nine hours of graduate courses from Accounting, Business (business admin, economics, entrepreneurship, finance, marketing, or manangement), or other approved graduate courses at 5000-6000 level.

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.