Accounting (MAcc)

Degree Requirements

Students seeking the Master of Accounting degree must complete ten (10)-three semester-hour graduate courses.

Students seeking the Master of Accounting degree are required to complete any of the following foundation courses as designated by the Director of Graduate Studies. In addition, students must complete 10 graduate accounting courses. All courses are required. The program is totally on-line beginning fall semester 2018.

Undergraduate Foundation Courses


All courses must be taken as an undergraduate student or transferred into the university before admission will be granted to the MAcc program. Courses must have been passed with a minimum grade of "C" to complete a prerequisite requirement.

ACC 211Financial Accounting3
ACC 212Managerial Accounting3
CIS 250Advanced Comp Applications3
ACC 331Taxation of Individuals3
ACC 341Accounting Information Systems3
ACC 371Intermediate Accounting 13
ACC 372Intermediate Accounting II3
ACC 381Cost Accounting3
ACC 451Auditing - W3
Total Hours27

MAcc Core Courses 

ACC 511Financial Accounting Theory3
ACC 521Advanced Managerial Accounting3
ACC 531Tax Planning and Research3
ACC 580Emerging Issues in Accounting3
ACC 541Advanced Accounting Systems3
ACC 572Fraud Ex3
ACC 570Professional Accounting I3
ACC 510Forensic Acc. & Litig. Svcs.3
ACC 552Advanced Auditing & Analytics (see footnote table below) 13
ACC 571Professional Accounting II3
Other Courses as approved by the Chair of the Department of Accounting3
Total Hours33



This course is dual-listed with a 400-level course. Students may not repeat dual-listed courses completed at the 400-level.

CPA Eligibility

Persons seeking licensure as a CPA in the state of Alabama must have completed a minimum of 150 semester hours or 225 quarter hours of postsecondary education, including (1) a baccalaureate degree from an accredited university, and (2) evidence that he or she has satisfied either one of the following:

  1. To sit for the CPA Examination in the State of Alabama, an individual must possess at least a baccalaureate degree that is accredited by one of the regional accrediting bodies, such as the Southern Association of Colleges and Schools (SACS) and have completed at least 120 semester hours of college work. The 120 semester hours must include at least 24 semester hours of general business courses other than accounting (i.e. marketing, management, finance, economics, etc.), at least 24 semester hours of accounting courses at the upper division (i.e. junior or senior level) and/or graduate level. Upon completing all four parts of the exam, the successful candidate will have 36 months to complete 3 additional hours of general business coursework and 9 additional hours of accounting courses at the upper division (i.e. junior or senior level) and/or graduate level. In addition, the candidate must have earned a total of at least 150 semester hours of college credit.
  2. Candidates who hold the Master of Accounting degree from an accounting program that is separately accredited in accounting by AACSB International (such as the University of South Alabama) are considered to meet all the educational requirements to be a CPA in the State of Alabama. They must also meet the experience requirement to be licensed.

If you need any further information, see the Chair of the Department of Accounting.