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Academic Catalog

Accountancy Graduate Programs

Admission Requirements

Domestic Students Application for Admission

To be considered for MAcc program admission, a domestic student must:

  • Submit official transcripts to Washburn University, from institutions granting the undergraduate degree or graduate degree. Official transcripts can be submitted digitally or by mail, but must come directly from the institution which granted the degree. Official transcripts for any prior Washburn University degree(s) are not required.
  • Arrange for one letter of reference to be submitted by academicians, employers or other persons who can attest to the applicant’s potential for success in graduate study in accountancy.
  • Submit a completed application to the Washburn MAcc Program. This application also satisfies university admission and is completed online at: https://www.washburn.edu/macc. The application form will provide for the submission of the unofficial academic transcript and letter of reference.

Program Entry Competency

Students are expected to enter the program with competency in College Algebra or an equivalent course. If no such competency exists, the student will be required to successfully complete a College Algebra or equivalent course prior to entrance into the pre-MAcc program. A Bachelor of Business Administration (BBA) in accounting (or equivalent) is typically needed prior to MAcc program admission; however, opportunities exist for non-accounting business background students, and in some cases, non-business background students, to pursue a pre-MAcc preparatory curriculum to obtain necessary knowledge and skills needed for success in upper-level MAcc classes. Applicants will work with the Graduate Programs Director to determine any pre-MAcc curriculum requirements, if needed. In most cases, students meeting full admission requirements entering with a BBA degree in accounting advance directly to the 10-course/30-credit hour upper-level (600-level) MAcc program curriculum.

Application Schedule

Applications are processed on a continuous basis. Priority for acceptance will be given to applicants whose file is complete by December 1 (for spring enrollment), May 1 (for summer enrollment), and July 31 (for fall enrollment). Files are considered complete when the application and all supporting documents, including reference letters, have been received by the Graduate Programs Director.

Transfer Credit

A maximum of nine hours of graduate credit in business-related disciplines from AACSB-accredited business schools/business graduate programs may be transferred to Washburn University.

Law School Courses

Up to six hours of credit from an ABA-accredited law school may be applied towards the 30-hour upper-level MAcc requirement. The law school credit must be in business/accounting-related, non-required law school courses approved by the Brenneman School of Business. Washburn University offers a dual JD-MAcc degree. A statement of that degree is provided at: https://www.washburn.edu/academics/college-schools/business/MAcc/dual.html

MAcc Program Admission

Admission will be granted to students showing high promise of success in graduate business and accounting study. Professional work experience, managerial experience and professional certifications will be taken into consideration in the admissions decision at the discretion of the Brenneman School of Business/Graduate Programs Director. Professional work experience is typically defined as accounting/business-relevant and typically consists of full-time, salaried work.

To be admitted, a domestic student must:

  • Hold a baccalaureate or graduate degree from an accredited institution of higher education with a minimum 3.0 GPA (2.8 GPA for Washburn graduates/AACSB-accredited business school graduates) on a 4.0 scale. Additionally, a minimum 2.8 GPA in accounting-specific courses (for applicants with an accounting background) is required.
  • The GMAT or GRE will be waived for students that meet or exceed a 3.0 GPA (2.8 GPA for Washburn graduates/ AACSB-accredited business school graduates) and that meet or exceed a 2.8 GPA in accounting-specific courses (for applicants with an accounting background). Significant professional/managerial experience and/or prior graduate degrees earned may also be considered for a GMAT waiver decision. Students who do not meet the above GPA requirement could be eligible to apply for provisional admission. See below for provisional admission criteria due to GPA.

For students with a BBA degree in accounting:

Pre-MAcc correlate courses and pre-MAcc accounting courses are typically satisfied through completion of a BBA degree in accounting from a university following the national pattern. The Graduate Programs Director will evaluate all applicants via transcript analysis, including those with a BBA in accounting degree, for completion of pre-MAcc correlate and pre-Macc accounting course requirements. In most cases, students meeting full admission requirements (entering with a BBA degree in accounting) advance directly to the 10-course/30-credit hour upper-level (600-level) MAcc program curriculum. MAcc program general academic performance, probation and dismissal policies for fullly-admitted students apply. If applicable, pre-MAcc correlate courses and pre-MAcc accounting courses must be completed with a grade of ‘C’ or better.

For students with a BBA degree in an area other than accounting:

  • Pre-MAcc correlate courses are typically satisfied through completion of a BBA degree in areas other than accounting. Some pre-MAcc accounting courses are typically satisfied through completion of a BBA degree in areas other than accounting (e.g. financial accounting and managerial accounting). Several courses in the pre-MAcc accounting curriculum are not usually obtained through completion of a non-accounting BBA degree e.g. Auditing, Intermediate Financial Accounting. The Graduate Programs Director will evaluate applicants with a non-accounting BBA background via transcript analysis, checking for completion of pre-MAcc correlate and pre-Macc accounting course requirements.
  • Students in this background category meeting full admission requirements will be considered ‘admitted MAcc students’ on contingency of satisfactory completion of any assigned pre-MAcc correlate and/or pre-MAcc accounting courses. At the discretion of the Graduate Programs Director, select upper-level (600-level) MAcc courses may be simultaneously taken with most pre-MAcc accounting courses. These simultaneous 600-level courses will be determined and assigned by the Graduate Programs Director. Typically, pre-MAcc correlate courses must be completed prior to taking pre-MAcc accounting courses/upper-level (600-level) MAcc courses. MAcc program general academic performance, probation and dismissal policies for fully-admitted students apply. If applicable, pre-MAcc correlate courses and pre-MAcc accounting courses must be completed with a grade of ‘C’ or better. Professional work experience/on the job training/accounting experience can be considered as a means of satisfying certain pre-MAcc course needs.

For students without a BBA degree:

  • Select pre-MAcc correlate courses and pre-MAcc accounting courses could be satisfied through completion of a bachelor’s degree outside of business (e.g. College Algebra, Micro/Macroeconomics, Financial Accounting). Most students in this category entering the MAcc program will be required to complete pre-MAcc correlate courses and preMAcc accounting courses. Most pre-MAcc category courses must be completed prior to advancement to upper-level (600-level) MAcc classes. The Graduate Programs Director will evaluate applicants with a non-business background via transcript analysis, checking for completion of pre-MAcc correlate and pre-Macc accounting course requirements.
  • Students in this category meeting full admission requirements will be considered ‘admitted MAcc students’on contingency of satisfactory completion of any assigned pre-MAcc correlate and/or pre-MAcc accounting courses. At the discretion of the Graduate Programs Director, select upper-level (600-level) MAcc courses may be simultaneously taken with most pre-MAcc accounting courses. These simultaneous 600-level courses will be determined and assigned by the Graduate Programs Director. Typically, all pre-MAcc correlate courses must be completed prior to taking pre-MAcc accounting courses/upper-level (600-level) MAcc courses. MAcc program general academic performance, probation and dismissal policies for fully-admitted students apply. If applicable, pre-MAcc correlate courses and pre-MAcc accounting courses must be completed with a grade of ‘C’ or better. Professional work experience/on the job training/accounting experience can be considered as a means of satisfying certain pre-MAcc course needs.

Provisional Admission for Domestic Students

Applicants of outstanding promise, but whose applications are incomplete or whose GPA is marginally below the minimum for full admission, could be granted provisional admission to the MAcc program based upon successful completion of certain conditions communicated upon the offer of provisional admission. Upon successful completion of all conditions of provisional admission, the provisional student will be granted full admission to the MAcc program. Definite statements as to the length of the applicant’s MAcc program, including final determination on waivers and transfer courses, cannot be made until after the applicant has been granted full admission to the MAcc program. Professional work experience, professional accounting experience, managerial experience and professional certifications may be taken into consideration in a provisional admissions decision at the discretion of the Brenneman School of Business/Graduate Programs Director. Professional work experience is defined as business/accounting-relevant and typically consists of full-time, salaried work.

Provisional Admission Due to GPA

Students with a minimum 2.0 – 2.99 cumulative GPA (2.0 – 2.79 cumulative GPA for Washburn Graduates/AACSB accredited business school graduates) on a 4.0 scale or (if applicable) students with a minimum 2.0 – 2.79 GPA in accounting specific courses (for applicants with an accounting background) may obtain provisional admission based on the following:

  • A GMAT minimum score of 450 or GRE minimum score of 300 could be required of a student seeking provisional admission (GMAT requirement is evaluated on a case-by-case basis).

For students with a BBA degree in accounting:

The student could be required to repeat any pre-MAcc correlate courses or pre-MAcc accounting courses in which a grade below a ‘B’ was earned during undergraduate/graduate coursework. Undergraduate pre-MAcc course repeats will be determined via transcript analysis and assigned at the discretion of the Graduate Programs Director. Assigned pre-MAcc courses must be satisfactorily completed with a grade of ‘B’ or better prior to taking 600-level courses in the core MAcc program. Under limited circumstances at the discretion of the Graduate Programs Director, 600-level courses may be taken simultaneously with select repeated pre-MAcc courses. These simultaneous 600-level courses will be determined and assigned by the Graduate Programs Director. In this case, a grade of ‘B’ or better must be earned in any 600-level course. Additionally, a 3.0 or greater GPA must be attained during the provisional semester(s) and in the first 18 hours of coursework, with no grade below ‘B’ permitted.

For students with a BBA degree in an area other than accounting and for students without a BBA degree:

  • In addition to any newly-assigned required pre-MAcc correlate courses or pre-MAcc accounting courses, the student could be required to repeat any pre-MAcc correlate courses or pre-MAcc accounting courses previously completed in which a grade below a ‘B’ was earned during undergraduate/graduate coursework.
  • Undergraduate pre-MAcc course repeats will be determined via transcript analysis and assigned at the discretion of the Graduate Programs Director. All assigned pre-MAcc courses must be satisfactorily completed with a grade of ‘B’ or better prior to taking 600-level courses in the core MAcc program. Under limited circumstances at the discretion of the Graduate Programs Director, 600-level courses may be taken simultaneously with select repeated or newly assigned pre-MAcc courses. These simultaneous 600-level courses will be determined and assigned by the Graduate Programs Director. In this case, a grade of ‘B’ or better must be earned in any 600-level course. Additionally, a 3.0 or greater GPA must be attained during the provisional semester(s) and in the first 18 hours of coursework, with no grade below ‘B’ permitted.

Note:  Provisionally-admitted students who do not meet the above academic performance requirements during the first provisional semester will be dismissed from the program at the end of that semester. Provisionally-admitted students will not have the option to re-take any course assigned during the provisional semester(s). In the case that a second provisional semester is necessary, after satisfactorily completing the first, then the original academic performance standards must again be met during the second semester; otherwise, the student will be dismissed from the program at the end of the second semester. Upon successful completion with a ‘B’ grade or better in any assigned pre-MAcc courses, a ‘B’ or better in any 600-level courses taken simultaneously (if applicable) during the provisional semester(s), and a 3.0 or greater GPA in the first 18 hours of coursework, the student will then be fully admitted and eligible to continue into further 600-level MAcc courses.

MAcc 3+2 Early Admission Option

This option is available to qualified, currently enrolled students meeting certain criteria and pursuing an undergraduate BBA degree, usually with, but not limited to, an accounting emphasis, within the Brenneman School of Business. Early admission MAcc students begin taking graduate-level MAcc courses and/or pre-MAcc accounting correlate courses in their undergraduate junior/senior year. Students with a declared major in the Brenneman School of Business may apply and be accepted to the program during their sophomore/junior year and begin taking MAcc classes during their junior/senior year. After completion of 90 undergraduate credit hours and achieving senior status, students may begin taking graduate courses in the MAcc program, along with their final 30 hours of undergraduate coursework.

Note: Junior year start dates are not always possible and will be granted at the discretion of the Graduate Programs Director. The Bachelor of Business Administration degree and the Master of Accountancy degree will be granted upon completion of each program’s respective requirements. Please see MAcc 3+2 option requirements for admission below.

MAcc 3+2 Program Requirements:

  • Undergraduate course/BBA program requirements and completion are prioritized before MAcc program requirements and completion.
  • Completion of up to 18 credit hours/6 pre-MAcc undergraduate correlate courses (usually acquired through required classes completed in the BBA degree with any emphasis).
    • Note: Completion of these courses is required prior to 3+2 admission.
  • Completion of up to 21 credit hours/7 pre-MAcc undergraduate accounting courses (usually acquired through required classes completed in the BBA degree with accounting emphasis).
  • Completion of 10 courses/30 credit hours from the upper-level (600-course level) MAcc program curriculum.
  • Admission to the Washburn Brenneman School of Business with a declared undergraduate major (usually, but not limited to, accounting).
  • Completion of 90 undergraduate credit hours earned by the semester the student is beginning the MAcc 3+2 early admission option.
    • Note: If approved for a 3+2 start during the junior year, the approximate undergraduate credit hours earned will be lower.
  • Completion of MA 116 College Algebra or equivalent, EC 211 Statistics for Business and Economics, EC 200 Principles of Microeconomics, EC 201 Principles of Macroeconomics, BU 250 Management Information Systems, BU 258 Foundations of Data Analysis, AC 224 Financial Accounting, and AC 225 Managerial Accounting, all prior to beginning the MAcc 3+2 program.
  • Although not required prior to beginning the 3+2 MAcc program, students should prioritize the following junior-level accounting undergraduate coursework, as these courses are pre-requisites for many upper-level MAcc classes: AC 321 Intermediate Financial Accounting I, AC 322 Intermediate Financial Accounting II, AC 330 Accounting Information Systems, AC 423 Federal Income Taxation - Individual, and AC 425 Auditing.
  • 3.0 or higher cumulative undergraduate grade point average at the point of applying for the MAcc 3+2 program.
  • Cumulative GPA of at least 3.0 in the 10-course/30-credit-hour upper-level (600-level course) MAcc curriculum is required to graduate with the MAcc degree.
  • All MAcc course work must be completed within six (6) calendar years from the date of 3+2 admission.

How To Apply:

  • Notify the Graduate Programs director, Mr. Danny Funk (danny.funk@washburn.edu), of your intent to apply as a 3+2 MAcc early admission student. Your eligibility to apply as a 3+2 student will be verified and communicated to you after a review of your undergraduate record.
  • After your 3+2 option eligibility is confirmed, submit a completed online MAcc program 3+2 application for the term in which you intend to begin the MAcc 3+2 option (fall, spring, or summer).
  • As part of the online application process, arrange for one letter of reference to be submitted by academicians, employers or other individuals who can attest to your potential for success in graduate study in accounting.
  • After all parts of the application are received, including your reference letter, your complete application file will be submitted for committee review; an admissions decision will be sent via e-mail within one week.
    • MAcc 3+2 applicants automatically qualify for a Graduate Management Admission Test (GMAT)/GRE waiver.
    • MAcc 3+2 applicants are not required to submit an unofficial or official undergraduate transcript.
    • MAcc 3+2 applicants are not required to pay an application fee.

Financial Aid Eligibility

3+2 students must be enrolled in 6+ undergraduate hours to receive any undergraduate-specific federal aid or loans. Students must be enrolled in 12+ undergraduate hours to receive any general university academic scholarships awarded through the Financial Aid Office. If the student is enrolled in 6-11 undergraduate hours only, regardless of the number of graduate hours enrolled, the undergraduate federal aid and loans will be reduced to a pro-rated amount, based on a less than full-time undergraduate course-load. General university academic scholarships cannot be pro-rated based on fewer than 12 enrolled undergraduate hours, unless the student is in their final undergraduate semester.

Brenneman School of Business undergraduate departmental scholarship award amounts will not be based solely on enrolled undergraduate hours. Note: Brenneman School of Business departmental scholarships will be pro-rated to a reduced amount only if a student is enrolled in fewer than 12 undergraduate and graduate hours combined. All student aid applications, determinations and award maintenance processes are handled by the Washburn University Financial Aid Office.

3+2 Student Academic Advising

All academic advising for 3+2 MAcc students is done by the Brenneman School of Business Graduate Programs Director. Prior to enrollment opening for each upcoming semester, MAcc students are required to consult with the Graduate Programs Director to determine MAcc course selection, in part to ensure that courses are taken when available, as well as to ensure a timely graduation. Undergraduate courses/BBA requirements are prioritized before MAcc requirements. All necessary undergraduate courses must first be confirmed with the undergraduate advisor prior to enrolling in MAcc courses. Permission for enrollment in any class for which the instructor/Graduate Programs Director feels the student’s background and preparation are inadequate will be withdrawn. If required, pre-MAcc undergraduate correlate courses should be completed before pre-MAcc accounting courses and pre-MAcc accounting courses should be completed before most upper-level MAcc courses (600-level), unless special permission is granted. Students are expected to inform Washburn University and the Brenneman School of Business Graduate Programs Director of any changes to their permanent and current address and contact information. International students must additionally inform the International Programs Office of these changes.

Students are expected to check their Washburn University e-mail regularly, as official communications, including all enrollment information, will be sent to the Washburn University e-mail address. All degree plan change proposals and course adds/drops must be approved by the Brenneman School of Business Graduate Programs Director prior to making changes to ensure the correct courses are taken at the correct time to ensure a timely graduation.

Prospective 3+2 students are advised to meet with the University Financial Aid Office to discuss any potential impacts to undergraduate financial aid prior to applying to the 3+2 MAcc program.

Prior to applying, student athletes must first seek clearance from the Washburn Athletics compliance office to ensure 3+2 early admission is possible due to undergraduate NCAA regulations. Additionally, athletics undergraduate scholarship/aid could be impacted if a 3+2 student is enrolled in fewer than 12 undergraduate hours.

3+2 Student Academic Policy: Probation and Dismissal

If a student’s cumulative undergraduate grade point average after admission to the MAcc 3+2 option falls below the 3.0 minimum, the student is placed on academic probation and given a specified amount of time, usually one semester, to return to good standing. In certain cases, the Graduate Programs Director may grant additional probationary semesters. A student who fails to return to good standing/meet the terms of academic probation is subject to dismissal from the program.

In addition to the undergraduate cumulative GPA requirements listed above, students are placed on academic probation within the MAcc program whenever the upper-level (600-level courses) grade point average falls below 3.0, or whenever a grade below ‘B’ is earned in a pre-MAcc correlate course, pre-MAcc accounting course or upper-level core MAcc course (600-level). Only two ‘C’ grades are permissible in the entire upper-level program (600 level-courses).

Students on academic probation must work with the School of Business Graduate Programs Director to develop a plan of study to be restored to good standing in the next semester(s), subject to course availability. Different, stricter academic standards exist for provisionally admitted students during the required provisional semester(s). These specific standards will be communicated to the student in the admissions award letter.

  •  A course withdrawal or grade of ‘D’ or ‘F’ in any course, including pre-MAcc correlate courses, pre-MAcc accounting courses or upper-level core MAcc courses (600-level), results in automatic academic probation and the course(s) must be retaken the following semester or the immediate next semester the course is offered. If a course withdrawal or grade of ‘D’ or ‘F’ is earned the second time during a course repeat, the student will be dismissed from the program.
  • Each course, including pre-MAcc correlate courses, pre-MAcc accounting courses and upper-level core MAcc courses (600-level), can be re-taken only once.
  • Any required pre-MAcc correlated courses or pre-MAcc accounting courses (numbered below 600-level) must be completed with the grade of ‘C’ or better. There is no limit to the number of ‘C’ grades a student can earn in either of these pre-MAcc categories.
  • MAcc students are allowed no more than two ‘C’ grades in the entire 10-course upper-level MAcc program (600-level courses). In addition, the overall upper-level GPA cannot fall below 3.0, otherwise a student will be placed on academic probation with the possibility of dismissal. Significant improvement must be demonstrated and the corrective steps outlined to the student by the Graduate Programs Director must be successfully completed to be removed from academic probation.
  • Students who continue on academic probation for more than one semester, unless otherwise planned with the Graduate Programs Director, may be dismissed from the program at the discretion of the Director of Graduate Programs.

International Students Application for Admission

To be considered for MAcc admission, an international student must:

• Apply for and be approved for University Admission through the Office of International Programs.

• Submit the required international application materials to the Office of International Programs. A complete list of the required documentation can be viewed online at: https://www.washburn.edu/academics/international-programs/international-students/index.html

• Submit official transcripts to Washburn University, from institutions granting the undergraduate degree or graduate degree.

• Arrange for one letter of reference to be submitted by academicians, employers or other persons who can attest to the applicant’s potential for success in graduate study in business.

• Request an official ECE or WES course-by-course evaluation be sent to the Office of International Programs, unless applying through an approved partner program.

• Request the results of a TOEFL iBT, an IELTS, or a Duolingo English proficiency examination be sent to the Office of International Programs.

• Submit a completed application to the Washburn MAcc Program. This application is completed online and is found at: www.washburn.edu/MAcc. The application form will provide for the submission of the unofficial academic transcript and letter of reference.

• The application to the Office of International Programs and application to the MAcc program can be done simultaneously through a single application (link listed above); however, admission to the MAcc Program will not take place until: admission to Washburn University has first been granted through the Office of International Programs, the applicant’s English proficiency has been determined (if applicable), and either an ECE or WES course-by-course evaluation of the applicant’s transcripts has been completed (if applicable).

Program Entry Competency

Students are expected to enter the program with competency in College Algebra or an equivalent course. If no such competency exists, the student will be required to successfully complete a College Algebra or equivalent course prior to entrance into the pre-MAcc program. A Bachelor of Business Administration (BBA) in accounting (or equivalent) is typically needed prior to MAcc program admission; however, opportunities exist for non-accounting business background students, and in some cases, non-business background students, to pursue a pre-MAcc preparatory curriculum to obtain necessary knowledge and skills needed for success in upper-level MAcc classes. Applicants will work with the Graduate Programs Director to determine any pre-MAcc curriculum requirements, if needed. In most cases, students meeting full admission requirements entering with a BBA degree in accounting advance directly to the 10-course/30-credit hour upper-level (600-level) MAcc program curriculum.

Application Schedule

Applications are processed on a continuous basis. Priority for acceptance will be given to applicants whose file is complete by November 15 (for spring enrollment), April 1 (for summer enrollment), and June 15 (for fall enrollment). Files are considered complete when the application and all supporting documents, including the reference letter, have been received by the Graduate Programs Director. International applicants, or applicants applying from outside of the United States, should start the application process early to meet the application deadlines. Note: A summer start is not possible for incoming international students, unless already at an academic institution in the United States.

Transfer Credit

A maximum of nine hours of graduate credit (equivalent to a US master’s degree level) in business/accounting-related disciplines from AACSB-accredited business schools/business graduate programs may be transferred to Washburn University. Check to see if your university’s school of business is AACSB accredited: https://www.aacsb.edu/members.

The Graduate Programs Director must review an ECE/WES evaluation, in addition to specific class syllabi, before making any credit transfer determinations.

Law School Courses

Up to six hours of credit from an ABA-accredited law school may be applied towards the 30-hour upper-level MAcc requirement. The law school credit must be in business-related, non-required law school courses approved by the School of Business. Washburn University offers a dual JD/MAcc degree. A statement of that degree is provided at: https://www.washburn.edu/academics/college-schools/business/MAcc/dual.html

MAcc Program Admission

Admission will be granted to students showing high promise of success in graduate business and accounting study. Professional work experience, managerial experience, and professional certifications may be taken into consideration in the admissions decision at the discretion of the Brenneman School of Business/Graduate Programs Director. Professional work experience is defined as accounting/business-relevant and typically consists of full-time, salaried work.

To be admitted, an international student must:

  • Hold a university credential that is equivalent to a U.S. baccalaureate (bachelor’s) degree.
  • Achieve a minimum 3.0 GPA (2.8 GPA for Washburn graduates/AACSB-accredited business school graduates) on a 4.0 scale in a baccalaureate or graduate degree program. Additionally, a minimum 2.8 GPA in accounting-specific courses (for applicants with an accounting background) is required.
  • Achieve a balanced TOEFL iBT score of 80 or greater OR balanced IELTS score of 6.5 or greater or Duolingo English Test score of 115 or greater. *Note: Applicants from English-speaking countries, as determined by the Washburn University Office of International Programs, are not required to provide English proficiency test scores.
  • The GMAT or GRE will be waived for students that meet or exceed the requirements for admission listed above.
  • If the applicant is marginally below admission requirements, significant professional/managerial experience and/or prior graduate degrees earned may also be considered for a GMAT/GRE waiver decision and for overall admission.

For international students with a BBA degree in accounting:

Pre-MAcc correlate courses and pre-MAcc accounting courses are typically satisfied through completion of a BBA degree in accounting from a university following the national pattern. The Graduate Programs Director will evaluate all applicants via transcript analysis, including those with a BBA in accounting degree for completion of pre-MAcc correlate and pre-Macc accounting course requirements. In most cases, students meeting full admission requirements entering with a BBA degree in accounting advance directly to the 10-course/30-credit hour upper-level (600-level) MAcc program curriculum. MAcc program general academic performance, probation and dismissal policies for fully-admitted students apply. If applicable, pre-MAcc correlate courses and pre-MAcc accounting courses must be completed with a grade of ‘C’ or better.

For international students with a BBA degree in an area other than accounting:

• Pre-MAcc correlate courses are typically satisfied through completion of a BBA degree in areas other than accounting. Some pre-MAcc accounting courses are typically satisfied through completion of a BBA degree in areas other than accounting (e.g. Financial Accounting and Managerial Accounting). Several courses in the pre-MAcc accounting curriculum are not usually obtained through completion of a non-accounting BBA degree (e.g. Auditing and Intermediate Financial Accounting). The Graduate Programs Director will evaluate applicants with a non-accounting BBA background via transcript analysis, checking for completion of pre-MAcc correlate and pre-Macc accounting course requirements.

• Students in this category meeting full admission requirements will be considered ‘admitted MAcc students’ on contingency of satisfactory completion of any assigned pre-MAcc correlate and/or pre-MAcc accounting courses. At the discretion of the Graduate Programs Director, select upper-level (600-level) MAcc courses may be simultaneously taken with most pre-MAcc accounting courses. These simultaneous 600-level courses will be determined and assigned by the Graduate Programs Director. Typically, pre-MAcc correlate courses must be completed prior to taking pre-MAcc accounting courses/upper-level (600-level) MAcc courses. MAcc program general academic performance, probation and dismissal policies for fully-admitted students apply. If applicable, pre-MAcc correlate courses and pre-MAcc accounting courses must be completed with a grade of ‘C’ or better. Professional work experience/on-the-job training/accounting experience can be considered as a means of satisfying certain pre-MAcc course needs.

For international students without a BBA degree:

• Select pre-MAcc correlate courses and pre-MAcc accounting courses could be satisfied through completion of a bachelor’s degree outside of business (e.g. College Algebra, Micro/Macroeconomics, Financial Accounting). Most students in this category entering the MAcc program will be required to complete pre-MAcc correlate courses and pre-MAcc accounting courses. Most pre-MAcc category courses must be completed prior to advancement to upper-level (600-level) MAcc classes. The Graduate Programs Director will evaluate applicants with a non-business background via transcript analysis, checking for completion of pre-MAcc correlate and pre-Macc accounting course requirements.

• Students in this background category meeting full admission requirements will be considered ‘admitted MAcc students’ on contingency of satisfactory completion of any assigned pre-MAcc correlate and/or pre-MAcc accounting courses. At the discretion of the Graduate Programs Director, select upper-level (600-level) MAcc courses may be simultaneously taken with most pre-MAcc accounting courses. These simultaneous 600-level courses will be determined and assigned by the Graduate Programs Director. Typically, all pre-MAcc correlate courses must be completed prior to taking pre-MAcc accounting courses/upper-level (600-level) MAcc courses. MAcc program general academic performance, probation and dismissal policies for fully-admitted students apply. If applicable, pre-MAcc correlate courses and pre-MAcc accounting courses must be completed with a grade of ‘C’ or better. Professional work experience/on-the-job training/accounting experience can be considered as a means of satisfying certain pre-MAcc course needs.

Programs

Course Offerings

Core Non-Elective MAcc Courses

AC 621  Advanced Financial Accounting  (3)  

Concepts and procedures related to business combinations - domestic and foreign, foreign currency transactions, partnerships, and other related financial reporting topics. Prerequisite: Admission to the Master of Accountancy program and AC 321 and AC 322.

AC 624  Tax for Business Entities  (3)  

Income tax laws, regulations, and procedures pertinent to partnership, corporation, and fiduciary reporting. Prerequisite: Admission to the Master of Accountancy program and AC 224, AC 225, and BU 250.

AC 625  Advanced Auditing  (3)  

Concepts of, and approaches to, auditing & assurance services in a computerized environment, including skill development to apply the underlying concepts and approaches to these professional services. Development of professional judgment through analysis and discussion of real company cases covering complex topics in assurance services. Prerequisite: Admission to the Master of Accountancy program and AC 425.

AC 627  Management Accounting Analysis  (3)  

In-depth study of the uses of management accounting tools and their impact on the contemporary business organization. Includes evolution of cost and decision models and the management accounting function, as well as the application of fundamental methods. Emphasis on case studies and research and the development of written and oral communication skills in a management accounting context. Prerequisites: BU 522, BU 526 (Accounting) or equivalent, and admission to the MBA program or admission to the Master of Accountancy program.

AC 630  Advanced Accounting Information Systems  (3)  

Integration of accounting systems in support of organizations in global business environments including end-to-end cross-functional business processes. Application and extension to the professional environment of technology knowledge and skills in Microsoft computer operating systems and applications. Prerequisites: Admission to the Master of Accountancy program and BU 250 and AC 330 or Admission to the MBA program, BU 522, BU 526 (Accounting) and AC 627.

BU 671  Legal and Ethical Issues  (3)  

The influence of legal, ethical, political, social, and regulatory issues in organizations. Prerequisites: Admission to the MBA program or admission to the MAcc program.

MAcc Accounting Elective Courses

AC 626  Contemporary Issues Accounting  (3)  

Current and emerging issues in accounting and accounting standards from theoretical and accounting practice perspectives. Topics vary by semester. May be repeated for credit. Prerequisite: Admission to the Master of Accountancy and AC 321 and AC 322.

AC 628  Government/Not for Profit Accounting  (3)  

Methods and procedures used in fund accounting with emphasis on state and local governmental units and not-for-profit organizations. Prerequisite: Admission to the Master of Accountancy program and AC 224, AC 225, and BU 250.

AC 699  Internship in Accounting  (3)  

Professional work experience in accounting with a business firm, governmental agency, or not-for-profit organization. The work experience must create a new learning experience for the student. Credit hours may only be used as elective hours and will not count toward the minimum 21 hours of accounting and economic hours required of the MAcc candidate. Grades for this class are awarded on a pass-fail basis. Prerequisites: Admission to the Master of Accountancy program and Consent of Internship Director.

Other Elective Courses1

BU 616  Commercial Transactions  (3)  

Nature and sources of commercial law, legal process, common, and statutory law as they pertain to sales, negotiable instruments, secured transactions, suretyship, insurance and bankruptcy. (Not available to those who have taken BU 416.). Prerequisite: Admission to the Master of Accountancy program and BU 315 or Admission to the MBA program and BU 526.

BU 630  Entrepreneurship/Creativity  (3)  

Entrepreneurship as a way of thinking and acting applicable to new ventures in any organizational setting. Explores creativity and innovation as sources of entrepreneurial opportunities and entrepreneurship as a manageable process that can be applied in the private and public sectors. Includes a mix of theory and practice applied to the real world situations and may be co-taught by a practitioner with specific industry experience. Prerequisites: Admission to the MBA program or admission to the MAcc program.

BU 655  Financial Strategies  (3)  

Analytical skills in corporate financial management are developed. Topics include: security valuation, capital budgeting, capital structure, options, dividends, mergers, and financial ratio analysis. Prerequisite: BU 522, BU 526 (Finance) and Admission to the MBA program.

BU 656  Computer-Based Information Systems  (3)  

Computer-based systems for supporting management decisions. Prerequisite: BU 522 and Admission to the MBA program.

BU 657  Strategic Marketing Management  (3)  

An analytical approach to the marketing function of a firm. Development of competitive marketing strategy in a dynamic environment. Prerequisite: BU 526 (Accounting) and Admission to the MBA program.

BU 658  Managerial Skills/Professional Experiences  (3)  

Course will be composed of two components. In the first, managerial skills, students will acquire a set of skills to manage and group and individual dynamics in organizations. The second, Professional Experiences, will consist of local and regional CEOs, CIOs, CFOs, and middle managers presenting seminars addressing managerial issues they encounter in their professional lives. The emphasis of these seminars will be the legal and ethical responsibilities of organizations. Prerequisite: Admission to the MBA program.

BU 674  International Business  (3)  

Study of international business and the multinational corporation. The environment of international business is analyzed, including political and economic factors. Financial, marketing and human resource management in the international context is addressed. Prerequisites: Admission to the MBA program or admission to the MAcc program, BU 526 (Accounting) or equivalent, or consent.

BU 678  International Marketing  (3)  

The economic, political, legal, and cultural environments that affect a firm's international marketing program. Methods, policies, and organizations for marketing in various countries and cultures. Prerequisites: Admission to the MBA program or admission to the MAcc program, BU 526 (Accounting) or equivalent, or consent.

BU 679  Investments  (3)  

Introduction to theory of investment portfolio evaluation. Topics include: bonds, preferred stock, common stock, puts, calls, and mutual funds. Prerequisites: Admission to the MBA program or admission to the MAcc program; BU 526 (Finance) or equivalent, BU 655 Financial Strategies or consent.

BU 683  Venture Creation  (3)  

Covers the entrepreneurial process from conception to implementation of a venture. Concentrating on attributes of entrepreneurs and entrepreneurial teams, their search for and assessment of opportunities, and the gathering of resources to convert opportunities into businesses. Students learn how to evaluate entrepreneurs and their plans for new businesses. While the heart of entrepreneurship is opportunity assessment, a holistic approach to venture creation is taken. Students work in teams to write a business plan for a new venture. Prerequisites: Admission to the MBA program or admission to the MAcc program.

BU 698  Special Topics/Business  (3)  

Special topics announced in advance. May be taken more than once. Enrollment by consent of instructor and MBA Program/MAcc Program Director. Prerequisites: Admission to the MBA Program or Admission to the MAcc Program.

EC 652  Managerial Economics  (3)  

Management problems from an economic point of view. The content focuses on the applications of economic theory to day-to-day managerial decision making. Prerequisite: EC 525 and Admission to the MBA program or Admission to the MAcc program.
1

Students should consult with the Graduate Programs Director regarding availability of electives.

NOTE:  For BU 655, BU 656, BU 657, and BU 658, permission must be granted by the Graduate Programs Director for these classes to be used for MAcc program electives