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. The requirements to be a graduate degree student in the Master of Accountancy (MAcc) program are the following:
    1. 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 score of 450 on the Graduate Management Admissions Test (GMAT).
    2. Quantitative measures are integrated into an index that multiplies the applicant’s 60-hour GPA times 200 and adds the total GMAT score (60-hour GPA X 200) + GMAT = >1100. An index score of greater that 1100 is typical of a successful candidate.
    3. Consideration may also be given to other factors.
    4. International applicants must meet the minimum requirements as stated in the International Graduate Student Admissions section of this catalog.
    5. No more than nine semester credit hours of graduate credit 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.
    6. After reviewing all credentials (official transcripts, GMAT score, other relevant information), the Graduate Programs Coordinator and the College of Business and Technology Graduate Admissions Committee will determine if the student may be accepted into the MAcc program. A degree plan will be prepared by the Graduate Program Advisor with the student. Students will be notified of official acceptance into the MAcc program. Full admission must occur prior to enrollment beyond nine semester credit hours including any transfer credit.

Although a student may not have completed all baccalaureate work at the time of application, a provisional admission decision will be made on the strength of the student’s permanent record before the student can be enrolled as a graduate student in business.

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.

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]

ACCT 3311Intermediate Accounting I

ACCT 3312Intermediate Accounting II

ACCT 3325Income Tax I

ACCT 4380Auditing

ACCT 4391Accounting Information Systems

BLAW 4340Business and Professional Ethics

ECON 2301Principles of Macroeconomics [TCCN: ECON 2301]

ECON 2302Principles of Microeconomics [TCCN: ECON 2302]

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 5310Business Legal Environment

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

ACCT 5310Research Problems in Federal Income Taxation

ACCT 5385Research in Accounting Theory

 

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 Coordinator of Graduate Programs.