Nov 21, 2024  
2023-2024 Graduate Catalog 
    
2023-2024 Graduate Catalog [Archived Catalog]

Accounting (M.Acc.)


Admissions Information   

Student Learning Outcomes  

Each applicant is expected to have satisfactorily completed the undergraduate/foundation requirements for study in the Beacom School of Business (see Admissions Information on Accountancy’s Departmental page ).

The M.Acc. degree requires a minimum of 30 graduate hours: a 21-hour graduate accounting core and a group of restricted electives. Plan A (thesis program), Plan B (non-thesis program), and Plan C (internship program) are available options. The Coordinator of the program must approve the remaining restricted elective hours at the graduate level.

All plan options require successful completion of a comprehensive exam prior to graduation. 

Program Overview


To prepare for a career in public accounting, this program provides specialized training in accounting and enables you to meet the 150-hour educational requirement to sit for the CPA exam. Students choose the general accounting or the accounting analytics specialization which includes data-centric accounting theories and principles. The flexible online option is ideal for professionals to advance their career while remaining in the workplace. The Beacom School of Business has had International AACSB accreditation since 1949. Learn more at https://www.usd.edu/Academics/Graduate-Programs/Professional-Accountancy

DELIVERY: On campus | Online       

Master of Accountancy/Non-Specialization: Total 30 credit hours


Applicants who enter the program with a conferred baccalaureate degree in accounting will need to complete the 30 credit hours of advanced course work [Plan A (thesis) or Plan B (non-thesis) or Plan C (internship)]. An applicant who does not have a conferred baccalaureate degree in accounting will need to complete Plan B (non-thesis) with nine credits of Accounting coursework replacing the electives. An applicant who does not have a conferred baccalaureate degree in business or accounting will also need to complete Plan B (non-thesis) with six credits of Business Essentials coursework.

Master of Accountancy Plan A (thesis): Total 30 credit hours


  • M.Acc. Graduate Accounting Core 21 credit hours
  • Thesis 3-6 credit hours
  • Restricted Electives 3-6 credit hours

Master of Accountancy Plan B (non-thesis): Total 30-45 credit hours


  • M.Acc. Graduate Accounting Core 21 credit hours
  • Restricted Electives or Business Essentials and/or Accounting courses (required for those without a business or accounting undergraduate degree) 9 credit hours

Master of Accountancy Plan C (internship): Total 30-45 credit hours


  • M.Acc. Graduate Accounting Core 21 credit hours
  • Accounting Internship 3 credit hours
  • Restricted Electives or Business Essentials and/or Accounting courses (required for those without a business or accounting undergraduate degree) 6 credit hours

Select one of the following for 9-15 credit hours (Business Essentials*, Accounting Essentials**, Internship, Thesis, or Electives***


Specializations:


The M.Acc. degree does not require a specialization.  The following optional specializations are available:

  1. Accounting Analytics Specialization (M.Acc.)
  2. Business Management Specialization (M.Acc.)
  3. Finance Specialization (M.Acc.)
  4. Leadership Specialization (M.Acc.)

General Application Requirements


  1. Completed application
  2. $35 application fee
  3. Official transcripts*
  4. Letters of recommendation*
  5. Statement of purpose
  6. Resume/CV*

*Requirements for admission vary by program and may require different documentation and have different deadlines. This list is not all-inclusive, to view specific program requirements and submission deadlines, follow the  “Admissions Information” hyperlink at the top of this page OR visit the specific program/dept. page found here: link.usd.edu/grad-catalog

Concurrent M.Acc. / J.D. Program


It is possible to concurrently pursue an M.Acc. in the Beacom School of Business and a J.D. in the USD School of Law. Nine hours of 700-level accounting coursework may be counted toward the J.D. degree and nine hours of law coursework may be counted toward the M.Acc. degree if both degrees are pursued concurrently. For further information on this concurrent program, contact both the USD School of Law and the M.Acc. Program Coordinator.

B.B.A. / M.Acc. Accelerated Option


Beacom School of Business undergraduate accounting and business majors meeting requirements for entry into the M.Acc. program may opt to complete both the B.B.A. and M.Acc. concurrently. Students who pursue this option will be awarded their undergraduate and graduate degrees simultaneously, upon completion of the two programs. Permission to be awarded the undergraduate degree prior to the completion of the graduate degree is available.

Students may apply for admission to the M.Acc. program using the standard graduate application process after completing 75 credit hours. Applicants for the B.B.A./M.Acc. program are required to submit only two letters of recommendation. 

The accelerated option will confer special student status to those admitted, who will then be eligible to take 700-level courses in the graduate program of study upon completion of 90 undergraduate credits and apply for graduate assistantships. Students must complete the requirements of the B.B.A. program in accordance with the undergraduate catalog and the requirements for the M.Acc. program in accordance with the graduate catalog. The minimum number of credits to achieve both degrees is 150 credit hours. 

Courses or Programs Leading to Professional Licensure or Certification


The educational curriculum for your academic program may or may not meet educational prerequisites for professional licensure or certification in states other than South Dakota. If you are planning to apply for licensure/certification in a state other than South Dakota after completion of your program, please review that state and your program on USD’s Licensure-Track Programs webpage. Licensure-Track Programs

If your learning placement course (internship, externship, clinical, rotation, practicum, independent study, study away, etc.) or your online course will be taken outside South Dakota, please reference USD’s State Authorization webpage.

State Authorization

Questions?


Beacom School of Business
605-677-5455 | business@usd.eduusd.edu/business

Graduate Admissions
605-658-6140 | gradadmissions@usd.edu  | usd.edu/grad