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  Jun 18, 2024
 
2009-2010 Graduate Studies Bulletin (Archived Copy) 
  
2009-2010 Graduate Studies Bulletin (Archived Copy) [Archived Catalog]

Accountancy, M.A.C.C.


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Moore School of Business   

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.


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.

Degree Requirements


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:

The remaining 18 semester hours are composed of the following:


2. Approved electives (3-18 hours).


Note:


The number of electives will range from one to six and depends on the number of 500-level accounting courses that must be taken. At least one of the electives must be a 700-level course.

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:

The remaining twelve semester hours are composed of the following:


2. Approved electives (3-12 hours)


Note:


The number of electives will range from one to four and depends on the number of 500-level accounting courses that must be taken.

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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