Accounting Foundation Courses:
In addition to ACCT 2301 and 2302, the following accounting foundation courses are required:
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ACCT 3311 Intermediate Accounting I 3 sem. hrs.
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ACCT 3312 Intermediate Accounting II 3 sem. hrs.
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ACCT 3314 Cost Accounting 3 sem. hrs.
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ACCT 3321 Federal Income Tax I 3 sem. hrs.
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ACCT 4311 Auditing Principles and Procedures 3 sem. hrs.
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ACCT 4355 Accounting Information Systems 3 sem. hrs.
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BLAW 3310 Legal Environment of Business 3 sem. hrs.
These courses can be found in the “Course Descriptions” section of the undergraduate catalog.
Core Courses:
The following courses form the core knowledge in business for students with nonbusiness undergraduate degrees. Core courses cannot be taken for advanced course credit. Students must be admitted into the MAcc program before enrolling in graduate-level core courses.
Core Series
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ECON 5311 - Foundations in Economics 3 sem. hrs.
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FINA 5311 - Financial Management Concepts 3 sem. hrs.
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ORMS 5310 - Statistical and Decision Analysis 3 sem. hrs.
Total Core Hours: 9
Master of Accountancy Advanced Courses:
Thirty credits of advanced graduate courses, including at least 24 hours of accounting courses above the 5315 level, will be required of all students.
1. General Requirements (6 semester hours):
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ACCT 5371 - Professional Accounting Research 3 sem. hrs.
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ACCT 5391 - Integrative Seminar in Accounting 3 sem. hrs.
Total Hours: 6
Notes:
ACCT 5371 fulfills the TSBPA research education requirement. A student who has previously taken both ACCT 3321 and ACCT 4311 can elect to substitute another course for ACCT 5371.
2. Advanced Accounting Requirements (9 semester hours from the following):
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ACCT 5341 - Advanced Auditing and Assurance Services 3 sem. hrs.
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ACCT 5351 - Strategic Cost Management 3 sem. hrs.
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ACCT 5355 - Information Systems in Accounting 3 sem. hrs.
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ACCT 5381 - Accounting Theory 3 sem. hrs.
Total Hours: 9
Note:
ACCT 5341 or ACCT 5381 may be taken to fulfill the TSBPA communication education requirement.
3. Graduate Accounting Electives (9 semester hours)
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ACCT 5317 - Oil, Gas and Energy Accounting 3 sem. hrs.
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ACCT 5332 - Controllership 3 sem. hrs.
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ACCT 5337 - Taxes and Business Strategy 3 sem. hrs.
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ACCT 5340 - Forensic Accounting 3 sem. hrs.
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ACCT 5370 - Seminar 1-3 sem. hrs.
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ACCT 5396 - Directed Individual Research or Readings 1-3 sem. hrs.
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BLAW 5345 - Business Ethics 3 sem. hrs.
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(and the course not selected in item 2 above).
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ACCT 5345 - Ethics for Texas CPA Candidates and Business Executives 3 sem. hrs.
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ACCT 5345 fulfills the Texas State Board of Public Accountancy (TSBPA) ethics education requirement but does not count toward TSBPA’s 30 credit hours of upper level accounting coursework. A student who has previously taken ACCT 4345 may not take ACCT 5345 and must take an elective instead.
BLAW 5345 does not meet the TSBPA ethics education requirement to sit for the CPA exam in Texas.
4. Graduate Accounting or Business Electives (6 semester hours)
Total Advanced Hours: 30 Semester Hours
