Master of Accountancy (MAcc)

Total Semester Credit Hours = 30

The objective of the Master of Accountancy (MAcc) degree program is to prepare students for professional accounting careers in the public, corporate, not-for-profit or governmental sectors. It is flexible enough to accommodate applicants with an undergraduate degree in any discipline 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), and other relevant factors. Students entering the MAcc program are expected to have a background equivalent to that of students graduating with a Bachelor of Business Administration (BBA) degree in accounting from The University of Texas at Tyler, or to obtain such background through specified prerequisite coursework.

The MAcc and The Uniform CPA Exam

Students with an undergraduate degree in accounting will meet the education requirements of the Texas State Board of Public Accountancy (TSBPA) to sit for the Uniform CPA Exam upon completion of the MAcc Program. Students with an undergraduate degree in business will meet the education requirements to sit for the CPA Exam upon completion of the MAcc Program and prerequisite courses. Students with an undergraduate degree in an area outside of business may need up to nine additional hours of coursework in related business courses if they wish to meet the education requirements to sit for the CPA Exam in Texas.

Application Materials

A completed application for admission will include:

  1. Completed application form
  2. Official transcripts from all universities attended
  3. Official GMAT scores
  4. Current resume with information regarding employment and other relevant experience
  5. Letters of reference (optional)
  6. A personal statement (optional)

Admissions

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 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) a recommended grade point average of upper division accounting hours or on the last 60 undergraduate hours equal to or greater than 3.0 on a 4.0 scale and 3) a recommended score of 500 on the Graduate Management Admissions Test (GMAT). Consideration may also be given to other relevant factors.
  2. International applicants must meet the minimum requirements as stated in the International Graduate Student Admissions section of this catalog.
  3. After reviewing all credentials (official transcripts, GMAT score, and other relevant information), the MAcc Program Committee will determine if the student may be accepted into the MAcc Program. Students will be notified of official acceptance into the MAcc Program. A degree plan will be prepared by the MAcc Program Director with the student. Full admission must occur prior to enrollment beyond nine semester credit hours. No graduate credit earned at another institution will be accepted as transfer credit.

Graduation Requirements

The MAcc is a non-thesis program. The minimum number of semester hours required for the MAcc degree, excluding prerequisite coursework, is 30. The student must maintain a 3.0 grade point average (4.0 basis) in all graduate coursework, and in all accounting graduate courses. No course with a grade below "C" may be applied toward this degree. A student receiving a grade below “C” may be dismissed from the program, as may a student receiving more than two “C’s” during their program of study.

Students with an undergraduate degree in accounting typically qualify for waiver of the prerequisite requirements and complete the program in the minimum 30 hours. Students with an undergraduate degree in an area outside of accounting may be required to complete up to 18 hours of prerequisite courses or their equivalents.

Required Courses (21 hours)

ACCT 5310Research Problems in Federal Income Taxation

ACCT 5335Advanced Government and Not-for-Profit Accounting

ACCT 5355Strategic Cost Management

ACCT 5360Advanced Problems in Accounting

ACCT 5366Forensic Accounting

ACCT 5385Research in Accounting Theory

BLAW 5310Business Legal Environment

Electives (9 hours)

Nine hours of graduate electives in accounting, business law, economics, finance, management or marketing approved by the MAcc Program Director. Students may choose to use their electives to meet the requirements of either the Oil, Gas and Energy or Internal Assurance and Consulting Services industry specializations.

Prerequisite Courses (up to 18 hours)

ACCT 3311Intermediate Accounting I

ACCT 3312Intermediate Accounting II

ACCT 3315Cost Accounting

ACCT 3325Income Tax I

ACCT 4380Auditing

ACCT 4391Accounting Information Systems

Students who plan to sit for the Uniform CPA Exam in Texas should also take MANA 3370, Business Writing and Oral Presentations, and BLAW 4340, Business and Professional Ethics.