Master of Accounting: Accounting Majors
Please meet with the graduate advisor to plan your MAcc program of study.
Advisor: Ryan Larkin
Office: Business 518
Phone Number 435.797.3958
Email Address: ryan.larkin@usu.edu
The graduate programs provide greater breadth and depth in accounting, taxation, information systems, and management to develop a high level of understanding, skill, and leadership capability to enter professional accountancy and related business careers. The master of accounting (MAcc) and the master of business administration–accounting specialization (MBA-Accounting), offered by the Jon M. Huntsman School of Business , qualify graduates to sit for the Certified Public Accountant (CPA) examination.
The MAcc degree is offered during the day only at the main campus in Logan, Utah. Generally, the program takes three semesters to complete. Please see below for deadlines.
Admission Requirements
The following admission requirements must be met by all applicants to the master of accounting program who have completed a bachelor’s degree program in accounting or will otherwise satisfy the undergraduate prerequisite courses equivalent to a bachelor’s degree in accounting at Utah State University:
- Completion of a four-year bachelor’s degree.
- Official transcripts sent directly to the School of Graduate Studies from all institutions attended (transcripts released to students are not considered official). If the native language is not English, transcripts should include the original in the native language and a certified English translation.
- Completion of the Application for Admission form. Please refer to the online application procedure required by the School of Graduate Studies available at: http://www.usu.edu/graduateschool/apply/
- Official Graduate Management Admission Test (GMAT) Scores. Test scores must be sent directly from the Educational Testing Service to the School of Graduate Studies. Scores for the verbal and quantative sections of the GMAT must be at least at the 40th percentile.
- A GPA of 3.0 or better for the last 60 semester credits of undergraduate work.
- A Minimum upper division accounting GPA of 3.0
- Three letters of recommendation. At least two letters should come from individuals who can evaluate the applicant’s academic abilities. All letters should address the applicant’s potential for successful graduate study. The letters must be mailed directly to the School of Graduate Studies by the persons who wrote them.
- A TOEFL (Test of English as a Foreign Language) score is required for international students, unless he or she has obtained a degree in the United States or Canada. Students with computer-based TOEFL scores below 213 (550 paper-based) must enter USU's Intensive English Language Program until adequate English proficiency is attained.
General Admission Deadlines
Important deadlines for students planning to start fall, spring or summer semesters and/or applying for financial aid for the upcoming academic school year:
- Submit financial aid application to School of Accountancy (MAcc application materials must be submitted to School of Graduate Studies)–by March 1
- Submit MAcc application materials to School of Graduate Studies (if not desiring financial aid):
to begin fall semester–July 1
to begin spring semester–October 1
to begin summer semester–April 1
Degree Requirements
Students with an undergraduate degree in accounting from an accredited university and matriculated in the MAcc program must complete an approved program of study consisting of at least 30 credits. This program must include completion of the MAcc core requirements and one of the areas of specialization requirements.
Notice: If students have not completed the following courses at the undergraduate level, the appropriate course content must have been covered.
Acct 3410 (Income Taxation I) Federal income taxation of individuals, introduction to tax research methods and taxation of corporations and partnerships.
Acct 4410 (Income Taxation II) Federal income taxation of partnerships, corporations, S-corporations, estates and trusts, and gifts.
Acct 4200 (Advanced Accounting) Accounting principles and theory relating to business combinations, nonprofit organizations, and governmental accounting.
| MAcc Core Requirements | Offered | Credits | |
| Acct 6200 | Advanced Topics | F, Su | 3 |
| Acct 6410 | Tax Research and Procedures | F, Su | 3 |
| Acct 6510 | Financial Auditing | F, Sp | 3 |
| Acct 6610 | Accounting Theory & Research | Sp, Su | 3 |
| PFP 6560 | Business Law & Professional Responsibilities | F, Sp | 3 |
| Approved Elective | 3 | ||
SPECIALIZATIONS (Select one of the following five areas)
| Professional Accounting | Offered | Credits | |
| ACCT 6250 | International Accounting and Financial Reporting (fall offering restricted to MBA students only) | Sp | 3 |
| Acct 6310 | Advanced Issues in Management Control Systems | Sp | 3 |
| Acct 6540 | Forensic Accounting | F | 3 |
| Acct 6600 | Information Systems Audit | F | 3 |
| Taxation | Offered | Credits | |
| Acct 6420 | Taxation of Corporations & Shareholders | Su | 3 |
| Acct 6440 | Taxation of Partnerships, Estates & Trusts | F | 3 |
| Acct 6460 | Tax Topics | Su | 3 |
| Elective | PFP 6060, 6070 or 6080 | 3 | |
| Personal Financial Planning | Offered | Credits | |
| PFP 6060 | Personal Financial Planning | F | 3 |
| PFP 6070 | Retirement Planning | Sp | 3 |
| PFP 6080 | Estate Planning | Sp | 3 |
| Elective | Acct 6420, 6440 or 6460 | 3 | |
| BA _____ | BA 3460 or BA 4460¹ | 3 | |
¹Does not count as part of 30–hour MAcc requirement.
| Information Systems | Offered | Credits | |
| Acct 6600 | Information Systems Audit | F | 3 |
| MIS ____ | 3 | ||
| MIS ____ | 3 | ||
| MIS _____ | 3 | ||
| Finance | Offered | Credits | |
| Acct 6350 | Accounting Strategies (fall offering restricted to MBA students only) | Sp | 3 |
| Approved finance-related course. | 3 | ||
| Approved finance-related course. | 3 | ||
| Approved finance-related course. | 3 | ||