Master of Accountancy

Total Semester Credit Hours = 30

The objective of the Master of Accountancy (MAcc) degree program is to prepare students for careers in professional accounting in the public, corporate, not-for-profit or governmental sectors. It is flexible enough to accommodate applicants with an undergraduate degree in any discipline. Applicants must either have earned the equivalent of a B.B.A. degree in accounting from an accredited institution or must complete the MAcc leveling core.

The MAcc is a non-thesis program designed for graduates from recognized colleges of business as well as graduates in liberal arts, science, engineering, nursing, or other fields who demonstrate the potential for success in the graduate study of accounting, as indicated by prior academic achievement, a satisfactory score on the Graduate Management Admission Test (GMAT) scores, and other relevant factors. This degree can be completed with any combination of face-to-face, hybrid, or online course offerings.

Admissions

A completed application for admission will include:

  1. completed application form
  2. official transcripts from all universities attended
  3. official GMAT scores
  4. a current resume with information regarding employment and other relevant experience
  5. letters of reference (optional)
  6. a personal statement (optional)
  7. In addition to the general requirements for admission to graduate study and consistent with the UT Tyler Graduate Policies, the requirements to be a graduate degree student in the Master of Accountancy (MAcc) program are the following:
  8. Admission to the MAcc degree program is determined primarily on the basis of predictors of success in graduate study: (1) a baccalaureate degree from an accredited institution, (2) grade point average computed on the last 60 undergraduate hours, and (3) a recommended GMAT score of 450. Consideration is also given to other factors such as work experience, community service, military service, first generation of family to graduate from an undergraduate program, family responsibility of raising children, multilingual proficiency, or geographic region of residence among others.
  9. Students whose background is in business but who have completed the MAcc core or their equivalents seven or more years prior to entering the program may be required by the MAcc Admissions Committee to successfully complete or test out of the core. MAcc core classes may be taken simultaneously with the MAcc requirements, subject to course prerequisites and approval of the Graduate Programs Director.
  10. Proficiency in the use of the English language is critical to program success.

    A foreign student must score a minimum of 550 on the paper-based or 213 on the computer-based Test of English as a Foreign Language (TOEFL) and have a minimum raw score of 50 on each of the three sections of the examination. Only the TOEFL examination given by the Educational Testing Service is acceptable. The student will be notified by the Business Graduate Programs Coordinator if he/she has or has not successfully satisfied this requirement.

  11. No more than nine graduate credit hours earned prior to acceptance into the program, including transfer credit, may be applied to the MAcc degree. Students seeking admission to the MAcc program who have not yet satisfied admission criteria may be admitted as conditional or provisional students and allowed to complete one semester with up to nine hours of coursework. Conditional students or provisional students must earn a grade of B or better in all work attempted in prescribed courses.

Leveling Core Courses

The following MAcc leveling core courses or their equivalents are required for students who have undergraduate curriculum deficiencies as determined by the admissions committee.

No credit for these courses will count toward completion of the MAcc degree requirements:

ACCT 2301Principles of Financial Accounting [TCCN: ACCT 2301]

ACCT 2302Principles of Managerial Accounting [TCCN: ACCT 2302]

or

ACCT 5320Accounting for Management Control

ACCT 3311Intermediate Accounting I

ACCT 3312Intermediate Accounting II

ACCT 3325Income Tax I

ACCT 4380Auditing

ACCT 4391Accounting Information Systems

BLAW 5310Business Legal Environment

ECON 5300Economic Concepts and Processes

FINA 5300Financial Concepts and Processes

MANA 5300Management Concepts and Processes

MARK 5300Marketing Concepts and Processes

Degree Requirements

The minimum number of semester credit hours required for the MAcc degree, excluding leveling core coursework, is 30.

Required coursework (12 hours):

ACCT 5325Corporate Income Taxation

ACCT 5360Advanced Problems in Accounting

BLAW 5340Business and Professional Ethics

Choose one of the following (meets TSBPA 2-hour research requirement):

ACCT 5310Research Problems in Federal Income Taxation

ACCT 5385Research in Accounting Theory

ACCT 5310: meets TSBPA 2-hour research requirement

Disciplinary focus (9 hours): Choose three of the following:

ACCT 5315Accounting and Reporting Problems

ACCT 5335Advanced Government and Not-for-Profit Accounting

ACCT 5345Advanced Financial Analysis

ACCT 5355Strategic Cost Management

ACCT 5380Advanced Auditing

Electives (9 hours)

9 semester hours of graduate electives in accounting, economics, finance, management, marketing, human resource development, or technology approved by the Director of Graduate Programs.

The student must maintain a 3.0 grade point average (4.0 basis) on all graduate work at UT Tyler. No course with a grade below "C" may be applied toward this degree.