Prerequisites

All students must complete the following courses prior to matriculation into the Master of Accounting program.  However, you do not need to have completed them prior to the time you submit your application. If you are in the process of taking one or more of these courses when you apply, or have plans to take them the summer before you would begin the program, please indicate this on your application. Remember that the courses below may be counted differently by the Board of Accountancy in the state where you intend to sit for the CPA exam.

As an option for completing the necessary courses,  Intermediate Accounting and Auditing are each offered in intensive, two-week formats immediately prior to the start of classes every August.  Read more about these Bootcamps.   

Principles of Accounting 
Preparation and use of financial statements to communicate information about a variety of economic events to both internal and external users. At most schools, this is a two-semester 6-credit sequence. Applicants with less than six credits of Principles must be able to document that their coursework was designed to be a stand-alone course that provides substantive coverage of the balance sheet, income statement, and cash flow statement.

Statistics 
Theory and application of basic probability, classical distributions, descriptive statistics, hypothesis testing, and other statistical analysis (i.e., correlation and regression).

Financial Management
Theory and practice of valuation, current and long term financing, working capital management, capital budgeting, and multinational finance.

Introduction to Information Technology
An introduction to current and expected future trends in information technology and their impact on organizations, strategic value of information, hardware and software issues, networks and telecommunications, planning, justification, development, and management of information resources.

Intermediate Accounting
(Offered by the MAcc program as an intensive 3-credit course during the summer in our Bootcamp format.)
An intensive study of the generally accepted accounting principles for asset valuation, income measurement, and financial statement presentation. Analysis of balance sheets,  income statements, and cash flow statements, together with the theory of valuation underlying the various accounts used in these statements. Includes challenging issues in financial accounting including leases, pensions, and income taxes. At most schools, this is a two-semester 6-credit sequence. Applicants with less than six credits of Intermediate may be admitted but should be prepared to substantiate the adequacy of their preparation during the admissions interview.

Auditing
(Offered by the MAcc program as an intensive 3-credit course during the summer in our Bootcamp format.)
Study of generally accepted auditing standards, with an emphasis on the application of technology, modeling, statistics, and other auditing procedures. Includes strong focus on reporting, ethics, and international practices.