Accounting (M.Acc.)

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 Core Coursework: 21 credit hours

• ACCT 585 - Accounting Standards and Ethics 3 cr
• ACCT 720 - Cost Accounting 3 cr
• ACCT 731 - Tax Planning and Practice 3 cr
• ACCT 732 - Accounting Analytics 3 cr
• ACCT 750 - Contemporary Topics in Auditing 3 cr
• ACCT 760 - Accounting in Governmental and Non-Profit Organizations 3 cr
• ACCT 780 - Advanced Accounting 3 cr

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

• Business Essentials courses 6 credit hours (required for those without a business undergraduate degree)*

• BADM 501 - Business Essentials I 3 cr
• BADM 502 - Business Essentials II 3 cr

•  

• Accounting courses 9 credit hours (required for those without an accounting undergraduate degree)**

• ACCT 522 - Systems and Cost Accounting 3 cr
• ACCT 530 - Income Tax Accounting (C) 3 cr
• ACCT 550 - Auditing (C) 3 cr

•  

• Internship 3 credit hours
• Thesis 6 credit hours
• Restricted Electives 9 credit hours

*  Essentials Coursework Required for students with non-business baccalaureates
**Accounting Coursework Required for students with non-accounting baccalaureates
*** Elective courses may be used for required specialization coursework

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.edu | usd.edu/business

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