Director of Graduate Accounting Programs and Advisor: Lauren Farish
Associate Dean for Graduate Business Programs: Patsy Norman

The Master of Accountancy program provides students with the technical background and professional skills necessary for successful careers in public accounting, industry, and government. The program consists of eighteen semester hours of accounting course work, and fifteen semester hours of  business electives, for a total of thirty-three semester hours. Other than these general requirements there are no specified courses within the degree program, allowing each student to tailor a program to meet his or her specific career objectives.

The Master of Accountancy degree also assists students in meeting the requirements of the Texas Public Accountancy Act of 1991 and similar professional certification requirements in other states. The Act requires that a candidate for the Uniform Certified Public Accountant Examination after September 1, 1997, show completion of a baccalaureate or graduate degree program with completion of courses recognized by the Texas State Board of Accountancy reflecting no fewer than 150 semester hours.

Admission

A baccalaureate degree with a major in accounting, or its equivalent, is required. The application for admission is processed in the same manner as other graduate business programs; all applicants must submit a GMAT score. Applicants receiving (or have received) their baccalaureate degree from Baylor University, with a major in Accounting, do not have to submit a GMAT score. International applicants must submit a TOEFL, IELTS, or Duolingo score unless their baccalaureate degree is from an accredited U.S. university. Additional admissions requirements can be found at Hankamer School of Business.

Requirements for the Master of Accountancy

All course selections must have the approval of the Director of Graduate Accounting Programs.

Course List

Code	Title	Hours
Graduate Accounting Courses
Select 18 hrs. of graduate ACC courses. 1, 2, 3		18
Graduate Business Electives
Select 15 hrs. of graduate courses from the following prefixes: 3		15
ACC, BL, BUS, ECO, ENT, FIN, HPA, ISEC, INB, MGT, MIS, MKT, QBA, RE, RMI
Additional Requirements
A major GPA of 3.0 or higher in graduate ACC courses, as calculated by the dept. 1
Total Hours		33

¹

All MAcc candidates must earn an average grade of “B” (3.0) or higher in 18 hrs. of graduate accounting courses. Students not having an overall average of 3.0 or higher in these courses are required to repeat one or more of the courses in which a grade below “B” was earned in order to increase their average to 3.0. When an accounting course is repeated, the new grade substitutes for the old grade in the calculated Accounting GPA. In some cases, more advanced work may be prescribed in place of the course on which a grade below “B” was earned.

²

The required 18 hrs. of graduate ACC courses exclude CPA Exam Review courses (ACC 5372, ACC 5373, ACC 5374, and ACC 5375).  These courses may be taken by MAcc students but will count towards the 15 hrs. of graduate business electives.  These courses are also excluded from the department's calculation of the major GPA.

³

The following courses cannot be used towards any MAcc requirement:

• ACC 5300 Accounting Tools for Management Decision Making
• ACC 5301 Business Foundations - Accounting
• BL 5104 Business Foundations - Business Law
• BUS 5602 Business Foundations II
• ECO 5305 Business Foundations - Economics
• FIN 5203 Business Foundations - Finance
• QBA 5302 Business Foundations - Statistics