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Accountancy MACC Online

The Master of Accountancy (MACC) - Accelerated Online program is designed to enable students to compete for professional accounting positions in business and government as well as in public accounting firms. The degree satisfies the 150-hour requirements of the Texas State Board of Public Accountancy to sit for the Certified Public Accountant examination and permits specialization in accounting beyond that provided by the undergraduate accounting degree (Bachelor of Business Administration).

Admission Requirements & Courses

Program Details

Next Start Date
Spring I Module
Application Deadline
Estimated Program Length
Credit Hours
Course Length
Cost Per Credit

About the Program

The Master of Accountancy (MACC) - Accelerated Online program is designed to enable students to compete for professional accounting positions in business and government as well as in public accounting firms. The degree satisfies the 150‐hour requirements of the Texas State Board of Public Accountancy to sit for the Certified Public Accountant examination and permits specialization in accounting beyond that provided by the undergraduate accounting degree (Bachelor of Business Administration).

The MACC program provides a learning environment that develops a diverse set of skills in students (including technical, analytical, critical thinking, communication, and technological skills) to prepare them for professional careers in a dynamic world. The foregoing statement reflects the desired learning outcomes from both the undergraduate and graduate programs. The MACC program substantially enhances those learning outcomes.

The MACC program assumes that the student either has an undergraduate degree in accounting or has taken the foundation courses necessary to succeed in the program. It meets the needs of past graduates in accounting as well as those who may wish to retrain themselves to be accountants.

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Courses

Discussion of the theoretical concepts and technical procedures underlying the preparation of external financial reports by corporations. Differences between the U.S. GAAP and IFRS are discussed. Prerequisite: ACCT 2302 with a "C" or better and Sophomore standing. All students pursuing a Bachelor of Business Administration and a Bachelor of Arts in Economics from VCoBE, must apply for and be admitted to VCoBE before they are allowed to enroll in the Advanced Business Core and Major coursework for their degree.
Continues the coverage of the theoretical concepts and technical procedures underlying the preparation of external financial reports by corporations. Differences between the U.S. GAAP and IFRS are discussed. Prerequisite: ACCT 3321 with a "C" or better and Junior standing. All students pursuing a Bachelor of Business Administration, Bachelor of Arts in Economics, or Bachelor of Science in Materials Management and Logistics from VCoBE, must apply for and be admitted to VCoBE before they are allowed to enroll in the Advanced Business Core and Major coursework for their degree.
Analyzes the federal income tax rules as they apply to individual taxpayers. Includes examining the tax implications of property transactions. Prerequisite: ACCT 3321 with a "C" or better and Junior standing. All students pursuing a Bachelor of Business Administration, Bachelor of Arts in Economics, or Bachelor of Science in Materials Management and Logistics from VCoBE, must apply for and be admitted to VCoBE before they are allowed to enroll in the Advanced Business Core and Major coursework for their degree.
A detailed study of the cost accounting concepts, systems, and techniques with an emphasis on providing information for managerial decision-making. Prerequisite: ACCT 2302 with a "C" or better and Junior standing. All students pursuing a Bachelor of Business Administration, Bachelor of Arts in Economics, or Bachelor of Science in Materials Management and Logistics from VCoBE, must apply for and be admitted to VCoBE before they are allowed to enroll in the Advanced Business Core and Major coursework for their degree.
Analyzes the role of accounting information systems in organizations. Emphasis is placed on data processing, organizational effectiveness, and controls necessary to ensure the accuracy and reliability of financial information. Prerequisite: ACCT 2302 with a "C" or better and Junior standing. All students pursuing a Bachelor of Business Administration, Bachelor of Arts in Economics, or Bachelor of Science in Materials Management and Logistics from VCoBE, must apply for and be admitted to VCoBE before they are allowed to enroll in the Advanced Business Core and Major coursework for their degree.
Exposes students to the theory and practices of auditing, primarily from the independent auditors' perspective. Legal, ethical, and social responsibilities of auditors, as well as written and oral communication skills development are emphasized. Specialized information resources and their uses in decision making by auditors comprise an integral part of the course. Prerequisite: ACCT 3322 with a "C" or better and ACCT 3326 with a "C" or better and Senior standing. All students pursuing a Bachelor of Business Administration, Bachelor of Arts in Economics, or Bachelor of Science in Materials Management and Logistics from VCoBE, must apply for and be admitted to VCoBE before they are allowed to enroll in the Advanced Business Core and Major coursework for their degree.
An examination of financial and managerial accounting theory and concepts and their application in financial and managerial decision making. Does not count towards the MACC degree. *Students can take ACCT 6301 or equivalent principles of accounting.
An extensive examination of technology and audit tools as well as accounting and control systems. Prerequisite: ACCT 3326 or equivalent, with a minimum grade of C.
The business landscape is rapidly evolving, and organizations are creating and collecting vast amounts of raw and processed data. Accounting and data are very connected since data serves as the foundation upon which accounting relies. Therefore, accountants should develop and maintain data skill repertoire to fulfill their essential roles in organizations, such as financial reporting, strategic planning, and decision-making. This course aims to help students develop and apply accounting data analytic skillsets for various purposes to effectively fulfill those essential roles in their organizations. In this course, the primary focus will be on utilizing accounting data. The skillset that students develop can be applied to various disciplines and industries, making it a versatile and valuable set of abilities for their future endeavors. Prior knowledge of Python, R, or Alteryx is not necessary to be successful in this course. This course demands a dedicated commitment to engage in reading, practicing, and actively watching instructional content provided by the instructor. Prerequisite Graduate student standing.
An introduction to ethical reasoning, core values, and professional issues in accounting and business. Decision-making within the framework of professional standards and the legal environment is also discussed. Prerequisite: ACCT 3322 and ACCT 4327 or equivalents. *Students who have taken ACCT 4350 (or an equivalent undergraduate ethics class) must take a graduate-level accounting elective instead.
A study of the contemporary problems facing the auditing profession and the research that addresses these problems and other auditing issues. Prerequisite ACCT 4327 or equivalent, with a minimum grade of C.
A study of the theory and practices of accounting for investments in other companies with emphasis on long-term investments and foreign transaction. The course covers business combinations (Mergers, Acquisitions, etc), accounting methods for consolidated financial statements, foreign currency transactions, and accounting for foreign subsidiaries. Prerequisite ACCT 3322 or equivalent, with a minimum grade of C.
An examination of the reasoning underlying the federal rules governing income taxation of individuals, partnerships, and corporations through an analysis of prominent tax cases and related readings. Prerequisite: ACCT 3323 or equivalent.
This course addresses the federal taxation of corporations, partnerships, and limited liability companies. Prerequisite: ACCT 3323 or equivalent, with a minimum grade of C.
This course will introduce the fundamentals of international taxation, including the taxation of foreign source income of U.S. citizens and residents, and the taxation of U.S. source income of foreign persons. Prerequisite: ACCT 3323 or equivalent, with a minimum grade of C.
An examination of contemporary accounting theories and their impact on the evolution of financial accounting and reporting requirements. Prerequisite ACCT 3322 or equivalent.
An in-depth study of issues of business law relevant to the accounting profession. Ethical and global issues are emphasized. Prerequisite BLAW 3337 or equivalent, with a minimum grade of C.
A study of authoritative tax law sources, tax research methodology, and research documentation and reporting. The course involves conducting research on typical tax problems and communicating the results. Prerequisite: ACCT 3323 or equivalent, with a minimum grade of C.
A study of the estate, gift and income tax treatment of the accumulation and transfer of wealth through estates and by lifetime transfers. Includes a review of estate-planning tools and use of trusts and other techniques to achieve desired goals. Prerequisite: ACCT 3323 or equivalent, with a minimum grade of C.
The objective of this course is to provide students with the knowledge, skills, and experiences that are essential in fraud detection, litigation support, and business valuation and analysis. Prerequisite: ACCT 3321 or equivalent, with a minimum grade of C.
An introduction to the principles, techniques, and standards of internal auditing, with emphasis on the assurance and value-adding role of internal auditing in risk management, internal controls, and governance processes. Prerequisite: ACCT 4327 or equivalent, with a minimum grade of C.
The objective of this course is to introduce students to the analysis and interpretation of financial statements and related disclosures for forecasting and valuation purposes. Emphasis is placed on assessing the quality of financial information and other disclosures. ACCT 6375 and ACCT 6320 cannot both be counted towards the MACC degree. Prerequisite Admission to the MACC program.
This course offers students a comprehensive exploration of Environmental, Social, and Governance (ESG) reporting by delving deep into the perspectives of companies, investors, stakeholders, and standard setters. We will navigate the ever-evolving landscape of ESG reporting and cover the latest legislative changes and reporting standards. We will also explore ESG reporting in an international setting, dissecting ESG reporting trends across the US, the EU, and the global stage, thus fostering a comparative analysis. Students will trace the evolution of sustainability reporting within corporations. The course will enable students to craft their unique insights on the attributes, impacts, and practical considerations of ESG reporting. Prerequisite Graduate student standing.
After completing ACCT 6350, ACCT 6351, and ACCT 6381, students who may want to take the Information Systems & Controls (ISC) portion of the Certified Public Accountant (CPA) exam may work with the Graduate Program Coordinator to take the appropriate coursework. The coursework may be used to fulfill accounting electives in the program of study.

Calendar - Spring I Module

Course Start Date

Application Deadline

Payment Deadline

Registration Deadline

Course End Date


Tuition & Financial Aid

UT Rio Grande Valley's 100% online accelerated graduate programs offer affordable tuition, and financial aid is available for those who qualify.

Total Program Cost

Per Credit Hour

Per 3-Credit-Course

*We estimate that tuition and fees will total no more than the rates shown above; however, rates are subject to change.

Scholarships

For more information on our Graduate Scholarships, please visit our Scholarships page.

Financial Aid

UTRGV is an equal opportunity institution in the administration of its financial aid programs. In keeping with this policy, financial aid is extended to students without regard to race, creed, sex, national origin, veteran status, religion, age or disability. For additional information regarding funding please visit our Financial Aid for Accelerated Online Programs page.

Additional Fees

No Application Fee
Graduation Fee: $50


Admissions

Please review all the admission requirements for the Accountancy MACC Online degree program. For specific questions or more details, contact an enrollment specialist at 1-833-887-4842.

Admissions Criteria

Online Application

Submit your application online.

Official Transcript

Submit transcripts from all colleges/universities

GPA

3.0 (on a 4.0 scale)

GMAT

Required for Admission. GMAT waiver available