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Nov 23, 2024
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2016-2017 Graduate Studies Bulletin (Archived Copy) [Archived Catalog]
Accountancy, M.A.C.C.
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The Master of Accountancy program is designed to prepare students for careers in public, private, or governmental accounting and for further graduate work. Two different tracks are offered: 1) business measurement and assurance and 2) taxation. Although the program is a natural extension of study for students who have completed an undergraduate major in accounting at the University of South Carolina, the program is open to persons who satisfy the Moore School of Business admissions standards, regardless of their undergraduate major.
Learning Outcomes
- Students will develop communication skills; they will be able to effectively elicit and/or express information through written or oral means.
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- Students will develop research abilities; they will be able to locate and extract relevant information from available resource materials.
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- Students will develop analytical skills; they will be able to organize, process, and interpret data to develop options for decision making.
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- Students will develop sound judgment; they will be able to evaluate options for decision making and provide and appropriate conclusion.
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- Students will be able to recognize and comprehend the meaning and application of a particular matter.
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- Students will understand the discipline from a global perspective.
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Admission
Requirements for admission to the program conform to the general regulations of The Graduate School and the accreditation standards of the Association to Advance Collegiate Schools of Business International (AACSB International). Applicants submit the Moore School of Business application, an official transcript of their complete academic record, and competitive scores on the GMAT.
International applicants whose native language is not English are also required to submit a satisfactory score on the TOEFL or the IELTS International Academic Course Type 2 Exam. Otherwise-qualified candidates are required to achieve a TOEFL score of at least 600 or a score of at least 7.0 on the EILTS exam. The TOEFL is not required of international students who have a degree from an American college or university.
Please visit the Moore School of Business website for admissions information.
Degree Requirements (30 Hours)
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Prerequisites:
A core of required undergraduate foundation courses must be completed as follows:
- ACCT 401
- ACCT 402
- ACCT 403
- ACCT 404
- ACCT 405
- ACCT 406
Please see Undergraduate Bulletin for course descriptions.
In addition to the prerequisite accounting courses:
Students also must satisfy a business core and math/statistics requirement. Depending on their background, students may be required to complete courses in one or more of the following fields: calculus, statistics, marketing, management, finance, economics, and accounting principles.
Several of the above accounting and business core prerequisites may be taken concurrently with graduate-level courses while enrolled in the program.
Course Work
The Master of Accountancy program consists of 30 semester hours of course work beyond the necessary prerequisite undergraduate courses. In addition, students must demonstrate competency on a simulated professional accounting examination similar to the Certified Public Accountant (CPA) examination. Students who provide proof of passed sections of the CPA examination will be considered to have demonstrated competency in equivalent sections of the simulated professional accounting examination.
Students in the program must select one of two tracks (business measurement and assurance or taxation) and complete the degree requirements for that track.
Business Measurement and Assurance Track
The Business Measurement and Assurance Track is a professional program that provides students with the advanced knowledge and skills necessary for entry-level positions in the areas of auditing, assurance, services, and financial reporting and for further graduate work. Students are required to complete each of the following courses:
Approved Electives
The remaining 12 semester hours are composed of approved electives.
Taxation Track
The Taxation Track is a professional program that provides students with the advanced knowledge and skills necessary for entry-level positions as tax accountants in the accounting profession and for further graduate work. Students are required to complete each of the following courses:
Approved Electives
The remaining 12 semester hours are composed of approved electives.
Professional Examination Competency
All Master of Accountancy students must demonstrate competency on a simulated professional accounting examination approved by the School of Accounting, similar to the CPA exam. Students who provide proof of passed sections of the CPA examination will be considered to have demonstrated competency in equivalent sections of the simulated professional accounting examination.
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