Master of Accounting: Non-Accounting Majors
Before applying to this program, students should talk with the MAcc advisor.
Advisor: Ryan Larkin
Office: Business 518
Phone Number 435.797.3958
Email Address: ryan.larkin@usu.edu
Masters of accounting degree for non-accounting undergraduate majors
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.
Degree Requirements (54-68 credits)
For non-accounting undergraduates, the MAcc program requires the successful completion of the business core, plus an additional 54 credits. The business core may be satisfied by taking the Accelerated Business Core (13.5 credits), which is offered during summer semester only. Students with undergraduate degrees in business subjects (other than accounting) need not take the Accelerated Business Core and therefore may earn the MAcc in 54 credits. The 54 credits include the Undergraduate Accounting Core (ACCT 3110, 3120, 3310, 3410, 4200, 4410, 4500, 4510), the MAcc Core Requirements, and one of the MAcc areas of specialization.
Admission Requirements
The following admission requirements must be met by all applicants to the MAcc program with degrees in fields outside of accounting (before applying to this program, students should talk with the MAcc advisor):
- 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 50th percentile.
- A GPA of 3.3 or better for the last 60 semester credits of undergraduate work.
- 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
Students with undergraduate degrees in fields outside of accounting may only begin summer semester, to allow for the Accelerated Business Core.
- Submit scholarship/assistantship application to School of Accountancy for the upcoming school year, regardless of start semester, by March 1.
- Submit all MAcc application materials to School of Graduate Studies:
- Summer semester deadline–April 1
| 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 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 | ||