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Master of Accountancy

Lead Faculty: Forrest Ellis Young, DBA

The Master of Accountancy (MAcc) program prepares students for a professional career in both public and private sector accounting. Its objective is to provide students with the advanced level of knowledge and skills needed in today's competitive environment.

This program is designed for students with little or no previous accounting background who wish to enter the accounting profession and to sit for one of the recognized professional examinations including Certified Public Accountant (CPA), Certified Management Accountant (CMA), and Certified in Financial Management (CFM). Applicants must have a minimum of a bachelor's degree in any discipline. However, students who have a bachelor's degree in Accounting must email the Lead Faculty for the program and obtain written approval to enroll in the program. All students are advised to contact a full-time accounting faculty member for a brief interview by phone or personal visit for the purpose of reviewing the student's career objectives and providing guidance regarding the courses to be selected.

Program Outcomes
Upon successful completion of this program, the student will be able to:

  1. Evaluate and apply the conceptual framework underlying the principles of accounting.
  2. Apply knowledge from the core areas of accounting
  3. Measure, prepare and properly report accounting information for both internal and external users
  4. Apply the concepts underlying taxation of individuals, business enterprises and other entities.
  5. Apply the concepts underlying the auditing of business enterprises.
  6. Apply ethical and legal concepts to accounting related issues
  7. Utilize and integrate current information technologies, tools, methodologies, and systems, to plan, implement, execute, and analyze performance of the organization and its resources.
  8. Conduct independent research to synthesize and communicate accounting information both orally and in writing at the level required for accounting professionals.
  9. Conceptualize a complex issue, analyze it and build on the existing body of knowledge in the area of accounting

Requirements

Degree Requirements
(13 courses, 58.5 quarter units, project option)
(12 courses, 54 quarter units, exam option):

To receive a Master of Accountancy, students must complete at least 54 quarter units of graduate work. A total of 13.5 quarter units of graduate credit may be granted for equivalent graduate work completed at another institution, as it applies to this degree and provided the units were not used in earning another advanced degree. Students should refer to the section in graduate admission requirements for specific information regarding application and evaluation.

Core Requirements (12 courses, 54 quarter units, exam option)
(13 courses, 58.5 quarter units, project option):

ACC 601M - Foundations of Financial Accounting
ACC 610M - Financial Accounting I
  (Prerequisite: ACC 601M)
ACC 611M - Financial Accounting II
  (Prerequisite: ACC 610M)
ACC 612M - Financial Accounting III
  (Prerequisite: ACC 611M)
ACC 615M - Advanced Financial Accounting
  (Prerequisite: ACC 612M)
ACC 620M - Taxation of Individuals
  (Prerequisite: ACC 601M)
ACC 621M - Taxation of Business and Other Entities
  (Prerequisite: ACC 620M)
ACC 630M - Cost Accounting
  (Prerequisite: ACC 601M)
ACC 631M - Advanced Managerial Accounting
  (Prerequisite: ACC 630M)
ACC 640M - Accounting for Governmental and Not-for-Profit Entities
  (Prerequisite: ACC 601M)
ACC 650M - Auditing Principles
  (Prerequisite: ACC 612M)
ACC 651M - Auditing Procedures
  (Prerequisite: ACC 650M)
and
ACC 1EXM - Comprehensive Exam (0 quarter units; no graduate credit)
  (Prerequisite: completion of all core requirements)
or
ACC 696M - Research Project
  (Prerequisite: completion of all core requirements)