Accountancy: Forensic Data Analytics, M.Acc.

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. The forensic data analytics path enhances students’ competencies with investigative skills and with the use and analysis of data. Courses in the MAcc program are offered exclusively in an online asynchronous format providing increased flexibility for working professionals to pursue a graduate degree.

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 (21 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:

A grade of “C” or better from an AACSB accredited business school, or
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.
Accounting Electives (3 hours)

CPA Preparation Option:

Select any 3 of the following 1-credit hour CPA preparation labs:
ACC 5901 - CPA: Professional Accounting Lab
ACC 5902 - CPA: Professional Tax Lab
ACC 5903 - CPA: Professional Auditing Lab
ACC 5904 - CPA: Professional Specialty Lab
Non-CPA Preparation Option:
Select any 3-credit hour graduate accounting elective.

Forensic Data Analytics Concentration (9 hours)

ACC 5521 - Forensic Accounting and Fraud Examination
AND

Select any two (2) of the following concentration electives (6 hours):
DATA 5140 - Databases and Data Warehouses
DATA 5190 - Data Mining and Analytics
DATA 5200 - Advanced Data Analytics

Additional Information and Notes

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

Students may have to select graduate accounting or business courses to meet the minimum 30 hours required in the program.

NOTE: 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 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