Abroms and Associates Master of Accountancy (MAcc)
The Abroms and Associates Master of Accountancy (MAcc) is a 30 semester hour program designed to provide individuals with a more thorough knowledge of accounting theory and practice. In addition to meeting the admission requirements for graduate study in the Sanders College of Business and Technology, one should have the equivalent of a bachelor's degree in accounting or successfully complete undergraduate accounting prerequisites as prescribed by the MAcc Recruiter/Advisor. In most states, including Alabama, one must complete 150 semester hours of education in order to be eligible to sit for the CPA exam. The UNA MAcc Program provides the remaining courses required for the CPA exam for students who have the equivalent of a bachelor's degree in accounting.
Undergraduate Accounting Prerequisites for the MAcc
The MAcc Recruiter will evaluate a student's academic record and determine which, if any, of the following undergraduate accounting courses are required for admission to the MAcc Program:
- Intermediate Accounting I (AC 391)
- Intermediate Accounting II (AC 392)
- Cost Accounting (AC 471)
- Tax Accounting (AC 472)
- Auditing (AC 473)
Curriculum Requirements for the Master of Accountancy (MAcc)
| Code | Title | Hours |
|---|---|---|
| Core Curriculum | ||
| AC 600 | MAcc Essentials | 1 |
| CIS 622 | Information Systems Design and Project Management | 2 |
| EMB 612 | Business Ethics and Responsibility in a Global Economy | 2 |
| AC 630 | Research in Accounting | 2 |
| AC 674 | Advanced Accounting Theory | 3 |
| AC 675 | Advanced Tax Accounting | 3 |
| AC 697 | Advanced Auditing | 3 |
| MG 630 | Strategic Management and Competitive Analysis | 2 |
| Electives | ||
| Select 12 hours from the following courses: | 12 | |
| Financial Statement Analysis ( Cannot earn credit if completed equivalent undergraduate course) | ||
| Advanced Cost Accounting (Cannot earn credit if completed equivalent undergraduate course) | ||
| AC Issues - Business Environments 1 | ||
| AC Issues - Regulation 1 | ||
| AC - Issues: Auditing 1 | ||
| AC Issues - Financial Reporting 1 | ||
| Accounting Business Concepts | ||
| Fraud Examination | ||
| Special Topics | ||
| Taxation of Business Entities (Taxation of Business Entities) | ||
| Data Mining & Analytics for Accountants (Data Mining & Analytics for Accountants) | ||
| Controllership | ||
| Business Combinations | ||
| Total Hours | 30 | |
- 1
AC 601, AC 602, AC 603, and AC 604 are one hour courses. If chosen as elective options, it is recommended that a combination of three of these courses be completed to meet the minimum 12 hour elective requirement.