Master of Accountancy - Taxation Emphasis (M.Acc.)

Print Degree Planner (opens a new window) |

Program Admission

See Admissions Requirements for the program.

Program Information

All courses must be passed with a “C” (GPA) or better to be counted in the program.
Students must earn a minimum overall GPA of 3.0 to graduate. Students who fail to maintain a 3.0 GPA average may be dismissed from the program.
Graduate courses cannot be repeated more than once.
Graduate students must complete their program within six (6) years of matriculation.
Non-accounting students in the Master of Accountancy (M.Acc.) program will be advised to complete the foundation courses prior to acceptance into the graduate program.
The graduate program is specific in nature and requires a sufficient background of content for success. It is imperative that the accounting core be completed in its entirety.
Students who participated in the Senior Benefit Program or who are approved for credit overload may be able to finish the MAcc program in a minimum of two (2) semesters.
The maximum number of credits allowed each semester for graduate students is 12 credits.

Undergraduate Business Foundation Courses (21 Credits)

ACCT 2010 - Accounting Principles 3 Credit(s)
ACCT 2020 - Managerial Accounting 3 Credit(s)
ACCT 3350 - Business Law and Ethics 3 Credit(s)
ECON 2010 - Principles of Microeconomics 3 Credit(s)
FIN 3250 - Managerial Finance I 3 Credit(s)
MGMT 3180 - Management and Organizations 3 Credit(s)
MKTG 3010 - Marketing Principles 3 Credit(s)

Undergraduate Accounting Foundation Courses (21 Credits)

ACCT 3010 - Financial Accounting I 3 Credit(s)
ACCT 3020 - Financial Accounting II 3 Credit(s)
ACCT 3100 - Accounting Information Systems 3 Credit(s)
ACCT 3200 - Tax I 3 Credit(s)
ACCT 3300 - Cost 3 Credit(s)
ACCT 4030 - Advanced Accounting 3 Credit(s)
ACCT 4400 - Auditing I 3 Credit(s)

Total Number of Undergraduate Foundation Course Credits: 42

Accountancy - Taxation Curriculum (30 Credits)

Required Core Courses (15 Credits)

ACCT 6260 - Taxes for Pass Through Entities 3 Credit(s)
ACCT 6400 - Auditing II 3 Credit(s)
ACCT 6510 - Advanced Accounting Data Analytics 3 Credit(s)
ACCT 6600 - Practice and Theory Seminar 3 Credit(s)
ACCT 6650 - Accounting Ethics Seminar 3 Credit(s)

Taxation Emphasis Courses (9 Credits)

Select 9 credits from the following:

ACCT 6210 - Corporate Tax I 3 Credit(s)
ACCT 6240 - Estate and Gift Taxes 3 Credit(s)
ACCT 6230 - Tax Procedure 3 Credit(s)
ACCT 6270 - Tax Seminar 3 Credit(s)
ACCT 6290 - Property Transactions 3 Credit(s)

Elective Courses (6 Credits)

Select 6 credits from the following:

ACCT 6100 - Advanced Managerial Accounting 3 Credit(s)
ACCT 6230 - Tax Procedure 3 Credit(s) (if not used as emphasis course)
ACCT 6270 - Tax Seminar 3 Credit(s) (if not used as emphasis course)
ACCT 6290 - Property Transactions 3 Credit(s) (if not used as emphasis course)
ACCT 6320 - Advanced Cost Accounting 3 Credit(s)
ACCT 6360 - Business Law II 3 Credit(s)
ACCT 6450 - Forensic Accounting 3 Credit(s)
ACCT 6700 - Graduate Reading 1-4 Credit(s)
ACCT 6890 - Accounting Internship Program 1-3 Credit(s)
ACCT 6900 - Special Topics 1-3 Credit(s)

Total Credits, M.Acc. Degree: 30

Total Credits, M.Acc. Degree with Undergraduate Foundation: 72

Licensure Notification

This program typically leads to licensure/certification and was designed to meet such qualifications for the state of Utah. Students who are or may be planning to pursue licensure/certification in any other U.S. state or territory may need to meet additional education requirements. This is not a reflection of SUU’s accreditation or quality, as each state and territory regulates their own education requirements for occupational licensure.

Students enrolled in a teacher preparation program may potentially be able to use a Utah educator license to obtain licensure through reciprocity. Additional information may be found through the Department of Teacher Education’s reciprocity table.

An overview of all of SUU’s programs that lead to licensure/certification and the programs’ current determination statuses may be found at www.suu.edu/provost/licensure.html.