MAcc Degree Curriculum

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The online MAcc program requires a student to complete 30 semester credit hours in online graduate coursework as outlined below. Students must complete all background coursework before more than six hours of MAcc core or elective courses are completed.

Background Courses

Background Accounting Courses (18 hours, offered only at undergraduate level): ACC 3000 Intermediate Accounting I
ACC 3010 Intermediate Accounting II
ACC 3050 Managerial Cost Accounting
ACC 3070 Federal Tax Accounting
ACC 3080 Accounting Information Systems
ACC 4050 Auditing
Background Business Courses (15 hours, leveling courses for non-business majors): ACC 2010 Principles of Accounting I
ACC 2020 Principles of Accounting II
ECON 1010 Principles of Economics - Microeconomics
ECON 1020 Principles of Economics - Macroeconomics
MGT 2130 Statistics for Business

Background Course Waivers

Some or all of the background courses in which academic training has previously been completed may be waived. The requirements to waive a background class are:

A grade of "C" or better from a AACSB accredited business school, OR
A grade of "B" or better from a non-AACSB accredited business school.

**All required background courses must be completed before more than six hours of MAcc degree core or elective courses are completed.

MAcc Curriculum

Program Coursework: Required Core Courses (18 hours)

ACC 5010 Advanced Accounting: Theory of business combinations and preparation of consolidated financial statements; accounting for foreign currency translations, and partnerships. Students having taken an advanced accounting course at the undergraduate level are not eligible for credit in this course. Prerequisites: Grade of C or better in intermediate accounting required, equivalent to UTC ACC 3000 and ACC 3010.

ACC 5040 Accounting Data Analytics: Accounting Data Analytics covers the analysis of data as it pertains to accounting professionals. The focus includes analytic techniques for accounting and auditing decision making. Hands-on experiences will develop skills with data preparation, modeling, visualization and analytics to solve accounting questions.

ACC 5110 Taxation of Corporations and Partnerships: Fundamentals of federal income tax laws covering the formation, liquidation and reorganization of corporations and partnerships. Emphasis is placed on the federal income tax laws as they relate to both the entity and the owner. Students having taken a taxation of corporations and partnerships course at the undergraduate level are not eligible for credit in this course.

ACC 5360 Advanced Accounting Information System: Analysis, design and implementation of computer-based accounting information systems as used for planning, control and evaluation of business functional activities. Includes accounting information cycles. Prerequisites: Grade of C or better in coursework in accounting information systems required, equivalent to UTC ACC 4080.

ACC 5470 Financial Accounting Issues and Analysis: This course prepares students to be users of financial statements. Students will learn how to analyze financial information and make business decisions by preparing a variety of accounting analyses while considering the economic environment, the industry, and the company’s business strategy.

ACC 5520 Advanced Auditing: The course involves an in-depth analysis of advanced topics with special attention given to the expanded body of professional standards. Application of theoretical concepts to complex and emerging problems in auditing. Prerequisites: Grade of C or better in coursework in auditing required, equivalent to UTC ACC 4050.

MAcc Elective Courses (12 hours)

Choose three (3) Hours from the following:

CPA or Non-CPA Preparation

CPA Preparation Option: Select any three of the following 1-credit hour CPA preparation labs
- ACC 5901 Professional Accounting Lab: Laboratory applications to enhance the topics covered in Intermediate Accounting and support students as they prepare for the Accounting section of the CPA Exam.
- ACC 5902 Professional Tax Lab: Laboratory applications to enhance the topics covered in Individual and Corporate Taxation and support students as they prepare for the Taxation section of the CPA Exam.
- ACC 5903 Professional Auditing Lab: Laboratory applications to enhance the topics covered in Auditing and support students as they prepare for the Auditing Section of the CPA Exam.
- ACC 5904 Professional Specialty Lab: Laboratory applications to enhance the topics covered in a variety of advanced accounting topics and support students as they prepare for one of three specialty sections on the CPA Exam.
Non-CPA Preparation Option: Another 3-credit-hour graduate elective

Choose nine (9) Hours from the following:

MAcc General Track

Option to choose graduate Business courses (business admin, economics, entrepreneurship, finance, marketing, or management), or other approved graduate courses at 5000-6000 level.

ACC 5070 Governmental and Nonprofit Accounting: A study of the accounting systems and financial reports of governmental and nonprofit entities. Students having taken a governmental accounting course at the undergraduate level are not eligible for credit in this course. Prerequisites: Admission to UTC MAcc or department approval.

ACC 5120 Taxation of Estates, Gifts, and Trusts: A study of the federal taxation of wealth transfers, including federal estate and gift taxes, and the income taxation of estates and trusts. Lecture 3 hours. Prerequisites: Business law course and department head approval. Credit not allowed in ACC 5120 after completion of ACC 4120 at UTC.

ACC 5210 Emerging Technologies: Applications, Governance, and Ethics: This course discusses the application, governance, and ethical implications of emerging technologies. Course topics will cover fundamentals of emerging technologies such as blockchain, robotic process automation, artificial intelligence and discuss the application of these technologies in various business contexts. The course will address the challenges emerging technologies will have on corporate/IT governance and enterprise risk management and introduce best practice frameworks.

ACC 5310 Advanced Managerial Accounting and Control: A discussion of accounting data in managerial decisions. Decision models include those dealing with pricing, product combinations, and capital budgeting. Also issues such as transfer pricing and performance evaluations are covered. Prerequisites: Grade of C or better in coursework in managerial accounting required, equivalent to UTC ACC 3050.

ACC 5521 Forensic Accounting: A study of the various techniques for preventing, detecting, investigating and resolving occupational fraud, including fraudulent financial reporting and misappropriation of assets. Credit not allowed in both ACC 4521 and ACC 5521.

Forensic Data Analytics Concentration

DATA 5140 Databases and Data Warehouses: The course covers both operational and analytical databases and provide knowledge integral to being successful data analyst in today’s business environment. The fundamental concepts related to operational databases include conceptual design (entity relationship diagram), logical design (normalization) and physical schema. The analytical data warehouse topics include star schema design for data warehouses and data marts. Extract, transform, and load (ETL) is also covered as a technique that ties operational data and data warehouses. The course discusses several database management systems and uses SQL to create and query databases and data warehouses.

DATA 5190 Data Mining and Analytics: This course focuses on hands-on learning of how to use analytical techniques and data mining algorithms to support business decision making. It focuses on the essential exploratory and visualization techniques to maximize insight into a dataset, uncover the underlying structure and determine optimal factor setting. It incorporates extensive use of data, quantitative analysis, statistical and predictive models, and fact-based management to drive decisions and actions. This class uses a real-life data project. Prerequisites: One semester of business stats with a C or better or at least 80% in Statistics module or MGT 5835, or department head approval.

DATA 5200 Advanced Data Analytics: This course covers advanced topics related to data analytics. It focuses on practical applications of advanced data mining and machine learning algorithms. Operationalization of analytics in organizations. Major part of the course will focus on analysis of textual data from web, blogs and social media. Natural language processing and text mining algorithms. The focus of this course is hands-on learning of how to use statistical and algorithm-based techniques to solve business problems. The course uses real-life data project. Prerequisite: DATA 5190 Data Mining and Analytics.

Additional Information and Notes

At least 18 hours of the program must be graduate accounting courses.

Students may have to select additional accounting or business courses to meet the minimum 30 hours required in the MAcc program.

The offering of electives is determined by student demand. All electives must be chosen in consultation with and approved by the MAcc program advisor.

Total: 30 Hours

Transfer Credit

Six graduate credit hours of courses completed at other universities for graduate credit may be considered to satisfy MAcc degree requirements at UTC. Only courses with a grade of B or better and that are taken at universities accredited by AASCB can be considered for transfer credit. A transferred course generally must form a logical part of the MAcc program to be approved.

Those who request transfer credit must be prepared to provide the university catalog in effect at the time at which the courses were completed as well as any other supporting information to the Director of Graduate Programs in the Rollins College of Business and to the Dean of the Graduate School. For additional requirements see “Transfer Credit” under “Academic Policies for Graduate Students” in the UTC Graduate Catalog.

Continuation

Students who earn 3 or more grades of C or below in graduate level courses will be dismissed from the MAcc program.

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