Applicants Without Accounting Bachelor's Degree

Prior to becoming eligible to apply for admission to the MAcc program, applicants must have an adequate background in business and accounting.  Program prerequisites are in place to ensure that students are prepared to succeed.  The prerequisites are: 

  • Huntsman School of Business Acumen (40 credits)
  • Required Undergraduate Accounting Courses (27 credits)

See the list of prerequisites below for more details.

Applicants who have not already completed a bachelors degree in accounting or business are advised to first complete a second bachelors degree in accounting and then apply to the Master of Accounting program. It is recommended that applicants consult with an available School of Accountancy undergraduate advisor, 435.797.2272, before applying.

Non-accounting / non-business students who demonstrate outstanding achievement in their prior academic work as well as on the GMAT examination will be considered for immediate admission to the Master of Accounting program. Qualifying students will be allowed to substitute the Foundations Acumen (13.5 hrs) in place of the Huntsman School of Business Acumen (Note: the Acumen is taught only during summer semester). Students must still complete the required undergraduate accounting courses as part of their total MAcc program of study. These accelerated admissions are considered on a case-by-case basis.


Quantitative & Analytical

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

Business Acumen

Business Acumen courses can be completed by participating in the Foundations Acumen. The Foundations Acumen 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 Foundations Acumen 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