Before applying to this program, students should talk with the MAcc advisor.
Advisor: Richard Jensen
Office: Business 506
Phone Number: 435.797.2335
Email Address: richard.jenson@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.
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.
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):
Students with undergraduate degrees in fields outside of accounting may only begin summer semester, to allow for the Accelerated Business Core.
| 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 | ||
| 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 6620 | Financial Statement Analysis | F | 3 |
| Approved Elective | 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.