Oct 29, 2020  
2018-2019 Graduate Catalog 
2018-2019 Graduate Catalog [ARCHIVED CATALOG]

Accountancy, MAcc

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The Master of Accountancy (MAcc) degree is designed to provide an opportunity for graduate study in accounting. The MAcc is intended to prepare professional accountants to fill high-level positions in accounting firms and business enterprises. The length of the program is approximately one year of full-time study for the typical BBA graduate with a major in accounting.

Individuals with undergraduate degrees in areas other than accounting should consult with the Director of Master’s Programs to determine specific course requirements for their programs.

Student Learning Goals and Objectives

G1: To be effective communicators

O1. The ability to integrate data and analysis effectively in written form (proper grammar, spelling, syntax, and construction).

O2. The ability to present data and analysis effectively in public presentations with professional and technical presentation skills.

G2: To be competent in business practices

O1. Advanced knowledge of accounting content areas according to their chose area of concentration.

O2. The ability to execute research related to accounting topics through the effective use of technology to gather data from a variety of sources, analyze data, and disseminate information to the appropriate audiences.

G3: To be good decision makers

O1. The ability to research authoritative literature for complex accounting-related problems in an effective and efficient manner.

O2. The ability to synthesize relevant data and information in order to solve problems and arrive at appropriate decisions.

G4: To be good citizens

O1. The ability to apply concepts of ethics to business practices and assess the impacts of their decisions.

O2. The ability to exercise professional judgment and understand the implications of actions.

Admission Requirements

Applicants must comply with University procedures and meet University standards for admission. Applicants must submit to the Office of Recruitment and Admissions a Graduate Admission Application. Also required are two letters of recommendation from persons able to evaluate the applicant’s professional or academic performance, a resume or curriculum vitae, and other information that may have impacted the applicant’s decision to pursue graduate study or deemed important to individual or career goals. Applicants are required to submit Graduate Management Admissions Test (GMAT) or Graduate Record Examination (GRE) scores prior to admission. Generally, GMAT and GRE scores will not be accepted if over five years old. The GMAT or GRE is not required of those who earned a graduate degree from a regionally accredited university. Students with a 3.25 GPA or higher in the last 60 hours of a BBA in accounting or finance and a grade of at least B in college algebra or higher level math course may waive the requirement to take the GMAT or GRE.

Admission decisions are made on the basis of undergraduate performance, GMAT or GRE scores, experience, and other indicators of the ability to pursue graduate study successfully. To be accepted in the graduate program, in addition to other requirements, applicants must be in good standing at the college or university they previously attended. Official notification of the admission decision is issued by the Office of the Dean of the College of Business and is sent directly to the applicant. The College of Business does not have “conditional” or “non-degree seeking” graduate admission classifications. Normally, no credit will be applied toward a master’s degree for graduate classes taken prior to acceptance into a graduate degree program in business.


Master of Accountancy Degree Requirements

Mathematics and Computer Proficiency Requirements

All MAcc students must meet the mathematics and computer proficiency requirements or take additional approved courses to satisfy these requirements.

Mathematics Preparation Requirement. Entering students must present satisfactory credits for at least six semester hours of college-level mathematics excluding remedial mathematics and first-level statistics courses. This requirement will be satisfied with college algebra and an introductory calculus course.

Computer Proficiency Requirement. Entering students must have completed MISY 2305, or the equivalent, with a grade of “C” or better.

Students with Non-accounting Majors or Nonbusiness Degrees

Prior to taking advanced courses, individuals with a business degree without an accounting major will be required to complete the undergraduate accounting foundation courses. Individuals with a nonbusiness degree will be required to take the business core series in addition to the following accounting foundation courses.

Pathway to the Master of Accountancy

Students who have been admitted into Master of Accountancy program and have 15 or less student credit hours to complete the Bachelor of Business Administration degree in Accounting may enroll in graduate accounting coursework with the approval of the Director of Masters Programs.

The 150-Hour Requirement for CPA Examination

The Texas State Board of Public Accountancy (TSBPA) has set the minimum educational requirements for taking the CPA examination at 150 hours. At least three hours of ethics is required. The course must be among those on the TSPBA approved list available on its website. Students aspiring to an accounting career should give serious consideration to pursuing the Master of Accountancy degree to enhance their potential for a successful career.

Accounting students should be aware that requirements to sit for the CPA examination in Texas may change at any time. CPA requirements are determined by the TSBPA. Students should visit the TSBPA website at https://www.tsbpa.texas.gov frequently and check with their advisor on a regular basis to ensure that the courses they are taking will qualify them to sit for the CPA exam.

TSBPA Education Requirements:

  1. Hold a baccalaureate or graduate degree conferred by a TSBPA recognized institution of higher education, and
  2. Complete at least 150 semester hours in TSBPA board recognized courses, and
  3. Complete at least 30 semester hours in qualifying upper division accounting courses recognized by TSBPA, and
  4. Complete at least 24 semester credit hours of qualifying business subjects recognized by TSBPA, and
  5. Satisfy the following additional education requirements:
    1. Communication education requirement:
      1. MGMT 3315, Communicating in Business, or
      2. ACCT 5341, Advanced Auditing and Assurance Services, or
      3. ACCT 5381, Accounting Theory.
    2. Research education requirement:
      1. ACCT 3321, Federal Income Tax I, and ACCT 4311, Auditing Principles and Procedures, or
      2. ACCT 5371, Tax Consulting, Planning, and Research.
    3. Ethics education requirement:
      1. ACCT 4345, Ethics for Accountants and Business Executives, or
      2. ACCT 5345, Ethics for Accountants and Business Executives
      3. Note: ACCT 4345 and ACCT 5345 do not count toward the 30 semester hours in upper level accounting requirement and a student may not take both ACCT 4345 and ACCT 5345.

See the College of Business section of the Graduate Catalog for details on the MAcc and the MBA programs. (An advanced degree is not currently required to meet the 150-hour standard for becoming a candidate for the CPA examination.) See the Texas State Board of Public Accountancy website for more information: https://www.tsbpa.texas.gov.

Students should also be aware that pursuant to TAC Rule 511.57(c), the Board will accept no fewer than 30 semester credit hours of accounting courses from the courses listed in subsection (e)(1) - (13) of this section. The courses must meet the Board’s standards by containing sufficient business knowledge and application to be useful to candidates taking the UCPAE. A Board-recognized institution of higher education must have accepted the courses for purposes of obtaining a baccalaureate degree or its equivalent, and they must be shown on an official transcript. At least 15 of these hours must result from physical attendance at classes meeting regularly on the campus of the transcript-issuing institution.



The Director of Master’s Programs or the Department Chair in Accounting should be consulted for specific requirements.




Accounting Foundation Courses:

In addition to ACCT 2301 and 2302, the following accounting foundation courses are required:

  • ACCT 3311 Intermediate Accounting I 3 sem. hrs.
  • ACCT 3312 Intermediate Accounting II 3 sem. hrs.
  • ACCT 3314 Cost Accounting 3 sem. hrs.
  • ACCT 3321 Federal Income Tax I 3 sem. hrs.
  • ACCT 3355 Accounting Information Systems 3 sem. hrs.
  • ACCT 4311 Auditing Principles and Procedures 3 sem. hrs.
  • BLAW 3310 Legal Environment of Business 3 sem. hrs.

These courses can be found in the “Course Descriptions” section of the undergraduate catalog located here: catalog.tamucc.acalog.com/content.php.

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.

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.

Total Hours: 9


* 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.

** 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):

Total Hours: 9


*** ACCT 5341 or ACCT 5381 may be taken to fulfill the TSBPA communication education requirement.

3. Graduate Accounting Electives (6 semester hours)

       (and the course not selected in item 2 above).

4. Graduate Accounting or Business Electives (6 semester hours)

Total Advanced Hours: 30


Students must comply with the college academic policies and requirements discussed earlier.

For Additional Information

Website: http://www.cob.tamucc.edu
Campus address: O’Connor Building, Room 239; Phone: (361) 825-2655
Mailing address: Director of Master’s Programs, College of Business
Texas A&M University-Corpus Christi
6300 Ocean Dr. Unit 5808
Corpus Christi, TX 78412-5808



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