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The Application Process

The admission process takes place on-line through the Utah State University Graduate School and requires the following:

• Candidates will complete the online application required by the School of Graduate Studies. Begin School of Graduate Studies Applicaiton.
• Candidates will provide official transcripts 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.
• Candidates will arrange for their official Graduate Management Admission Test (GMAT) scores (if applicable) to be sent directly from the Educational Testing Service to the School of Graduate Studies.
• International applicants who have not obtained a university degree in an English-speaking country must take either the Test of English as a Foreign Language (TOEFL) or International English Language Testing System (IELTS) and have the score sent directly to the School of Graduate Studies by the testing service. USU does not offer conditional acceptance. A TOEFL score of 213 or higher is required on the computer-based test. A score of 79 or higher is required on the Internet-based test. Scores that are more than 2 years old are not accepted. If the IELTS test is used, a score of 6.0 is required.
• Three letters of recommendation are required. At least two of the 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 names and e-mail addresses of your references are required on the on-line application through the School of Graduate Studies. Once the application is submitted, the School of Graduate Studies will notify your references by e-mail and invite them to submit their letters on-line. Recommendation letters will not be reviewed unless they are submitted through the online submission system.

Application Deadlines

Generally, students may begin the MAcc any semester. The individual semester application deadlines are:

• Fall - July 1
• Spring - October 1
• Summer - April 1

Admissions Criteria

There are two ways in which students may be considered for admission into the Master of Accounting (MAcc): (1) Split-Form BA/MAcc admission process with no GMAT, and (2) Standard admission process with GMAT.

(1)  Concurrent Bachelors/MAcc Admission with no GMAT

Students who meet the split form requirements and our own departmental requirements are eligible to apply for this option. The departmental minimum requirements are:

Option 1 Admission:  (1) completed ACCT 3110 and either ACCT 3310 or ACCT 3410, with a grade of B+ or better, (2) have an overall GPA of 3.75, and (3) have at least 45 semester credits, no fewer than 30 of which can be earned at USU.

Option 2 Admission:  (1) Completed ACCT 3110, ACCT 3120, ACCT 3310, and ACCT 3410, with a grade of B or better, (2) have an overall GPA of 3.5, and (3) have at least 45 semester credits, no fewer than 30 of which can be earned at USU.

(2)  Standard Admission Requirements with GMAT required. 

USU Students who do not meet the split-form requirements and transfer students must take the GMAT to apply. Candidates will be considered based on their demonstrated excellence in their undergraduate degree program as well as their performance on the GMAT exam. A minimum GPA of 3.0 or better for the last 60 semester credits of undergraduate work is required for consideration. The minimum undergraduate accounting core GPA must also be 3.0. To be considered the overall GMAT score must have no exam sections (verbal, quantitative, or total) scoring below the 40th percentile, with at least one section above the 50th percentile.

Letters of recommendation, professional experience, professional certification, and leadership are also considered in admission decisions. Admission into this program will be on a competitive basis and meeting the conditions of eligibility is no guarantee of admission. Students admitted in the concurrent program are expected to maintain an overall GPA of 3.5.  USU accounting students may take graduate courses during their last semester of undergraduate study, provided prerequisite courses have been completed, they have been admitted into a graduate program, and a split form is approved by the dean of the School of Graduate Studies.

Prerequisites

Candidates with the equivalent of a USU undergraduate degree in Accounting have completed all of the preparatory work for graduate study. Students with less than the equivalent of the undergraduate program are expected to make up the deficiencies.  Prerequisite courses are listed below. The director of Graduate Accounting Programs will assist in necessary program scheduling.

Quantitative & Analytical

• MATH 1100 - Calculus Techniques
• STAT 2300 - Business Statistics

Business Acumen

Business Acumen courses can be completed by participating in the Accelerated Business Core (ABC).  The Accelerated Business Core (ABC) at Utah State University is an intensive, one-semester (summer) course of study specially designed for non-business undergraduate degree holders who wish to pursue graduate degrees in business.

More information about the ABC program.

• ACCT 2010 - Financial Accounting Principles
• ACCT 2020 - Managerial Accounting Principles
• ECN 1500 - Economics Institutions (Macro)
• ECN 2010 - Introduction to Microeconomics
• ECN 3400 - International Economics
• FIN 3400 - Corporate Finance
• MGT 2050 - Legal & Ethical Environments
• MGT 3110 - Management of Organizations and People
• MGT 3500 - Fundamental of Marketing
• MGT 3700 - Production & Operation Management
• MIS 2100 - Principles of Management Information Systems
• MIS 2200 - Business Communications

Required Undergraduate Accounting Courses

• ACCT 3110 - Intermediate Accounting I
• ACCT 3120 - Intermediate Accounting II
• ACCT 3310 - Strategic Cost Management
• ACCT 3410 - Income Taxation I
• ACCT 4200 - Advanced Accounting
• ACCT 4410 - Income Taxation II
• ACCT 4500 - Accounting Information Systems
• ACCT 4510 - Auditing Principles

Applicants without an Accounting Bachelors Degree

Applicants who have not completed a bachelor's degree program in accounting or business will need to complete additional course work before they can be admitted. Review the options for Applicants Without Accounting Bachelors Degree.