Curriculum
The MAcc degree requires the completion of 30 graduate credits in addition to the prerequisite courses requirements. A minimum of 21 credit hours must be completed in ACCT-designated classes. The Program of Study for a master's degree must include at least 18 semester credits at the level of 6000 or above. The 30 graduate hours include:
MAcc Core Requirements (15 credits)
Focus Area Requirements (9 credits) Choose one of four available focus areas (see below):
- Professional Accountancy
- Taxation
- FinTech/Data Analytics (in person only)
- Personal Financial Planning (in person only)
Elective Requirements (6 credits)
For MAcc Program Course Descriptions, see the USU General Catalog
On the tables below v means a virtual delivery option
MAcc Core Requirements
| Course Number | Course Name | Credits | Semester(s) Taught | Prerequisite(s) |
|---|---|---|---|---|
| ACCT 5104 or 6104 | Accounting Analytics | 3 | Fv, Sp | ACCT 3310 |
| ACCT 5105 or 6105 | Taxes and Business Strategy | 3 | F, Mayv | ACCT 3510, 5520 |
| ACCT 5200 or 6200 | Advanced Financial Accounting | 3 | Fv, June | ACCT 3120 |
| ACCT 5510 or 6510 | Advanced Auditing | 3 | Fv, Sp | ACCT 3400 |
| ACCT 5620 or 6620 | Financial Statement Analysis | 3 | F, Spv | ACCT 3120 |
Focus Area Requirements (Select 1)
Select 1 of the four available focus areas: Professional Accountancy, Taxation, FinTech/Data Analytics*, or Personal Financial Planning*.
*Not available for the virtual delivery option
Professional Accountancy - MAcc Focus Area
| Course Number | Course Name | Credits | Semester(s) Taught | Prerequisite(s) |
|---|---|---|---|---|
| ACCT 5250 or 6250 | Accounting Research | 3 | Sp, Mayv | ACCT 3120 |
| ACCT 5310 or 6310 | Advanced Managerial Accounting Topics | 3 | F, Spv | ACCT 3310 |
| ACCT 5540 or 6540 | Fraud Examination and Forensic Accounting | 3 | F, Sp v |
Taxation - MAcc Focus Area
| Course Number | Course Name | Credits | Semester(s) Taught | Prerequisite(s) |
|---|---|---|---|---|
| ACCT 5420 or 6420 | Corporate Taxation | 3 | F, Spv | ACCT 3510, 5520 |
| ACCT 5440 or 6440 | Partnership Taxation | 3 | F, Spv | ACCT 3510, 5520 |
| ACCT 5460 or 6460 | Advanced Tax Topics | 3 | F, Junev | ACCT 3510, 5520 |
FinTech / Data Analytics Focus Area
Complete 9 credit hours of Data-designated classes at the 5000 or 6000 level. The table below includes recommended DATA courses.
| Course Number | Course Name | Credits |
|---|---|---|
| DATA 5570 | Building Software with Artificial Intelligence | 3 |
| DATA 5600 | Introduction to Regression and Machine Learning for Anayltics | 3 |
| DATA 6330 | Data Pipeline Engineering | 3 |
| DATA 6360 | Data Warehousing | 3 |
| DATA 6500 | Advanced Python Programming for Anayltics | 3 |
| DATA 6610 | Advanced Machine Learning for Analytics | 3 |
| DATA 6690 | Computational Methods for FinTech | 3 |
Personal Financial Planning - MAcc Focus Area
| Course Number | Course Name | Credits | Semester(s) Taught | Prerequisite(s) |
|---|---|---|---|---|
| FIN 5060 or 6060 | Personal Financial Planning and Advising | 3 | F | N/A |
| FIN 5070 or 6070 | Retirement Planning | 3 | Sp | N/A |
| FIN 5080 or 6080 | Estate Planning | 3 | Sp | N/A |
v virtual delivery option
Elective Requirements
Elective course options include Strategic Accounting Consulting (ACCT 5850/6850), an internship (ACCT 5300/6300) or courses offered in other specializations. Students may also select elective courses from other departments within the Huntsman School of Business based on student experience, interests, and career path choices, subject to advisor approval. Common electives come from DATA or FIN.