Jun 28, 2024  
2024-2025 Graduate Catalog 
    
2024-2025 Graduate 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. (thesis program), (non-thesis program), and (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 [(thesis) or (non-thesis) or (internship)]. An applicant who does not have a conferred baccalaureate degree in accounting will need to complete (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 (non-thesis) with six credits of Business Essentials coursework.

Master of Accountancy (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 (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 (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 a 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 accelerated option will be awarded both an undergraduate degree and a graduate degree. The undergraduate degree will be awarded first, upon completion of all undergraduate degree requirements and the graduate degree will be awarded second, upon completion of all graduate degree requirements.

Students may apply for admission to the M.Acc. program using the standard graduate application process after completing 75 credit hours.

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. 

Eligibility to sit for the CPA Exam


To check eligibility to sit for the CPA Exam in South Dakota, see the Accounting and Finance Division  page.

Distance Program Leading to Professional Licensure


Location Matters. This program is designed to meet the educational requirements for a professional license or certification and allows students to enroll in at least one course through distance education during the first semester. Pursuant to Federal Regulations, the program may only admit students who are located in states where the program meets the educational requirements for professional licensure or who attest in writing that they intend to seek licensure or employment in a state where the program meets those requirements. As part of your application to this program, you will be asked to provide additional information regarding your location to assist the program in determining your eligibility for admission. 

If you have questions regarding licensure, we encourage you to contact a program representative prior to submitting your admission application, as the application fee is non-refundable. For more information, visit USD’s Licensure-Track Programs page for links to the USD program websites and state licensure board websites. 

Additionally, this program is authorized to offer supervised field study experiences (internship, externship, clinical, rotation, practicum, independent study, study away, etc.) in South Dakota. Please be aware that there may be some restrictions on your ability to engage in supervised field study outside of South Dakota. If you have questions regarding supervised field study, please contact a program representative. 

Distance education courses or programs will not be offered outside of the United States without prior written approval from the University, which may be withheld for any reason. If you taking distance courses while physically located outsides of the United States, it is your responsibility to confirm the following: (a) if the country will recognize an online degree; (b) whether the program meets licensure or certification requirements in the country including the availability of supervised field study opportunities in the country; and (c) if the country charges any additional taxes, withholdings or fees associated with online distance education programs.

Questions?


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

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