Master of Accountancy

* Current Texas State students with in the undergraduate accounting program with at least 90 semester credit hours of undergraduate course work are eligible to apply for the B.B.A./M.Acy 5-year integrated program.

ACC 5315 - Selected Topics in Financial Accounting
The study of specialized financial accounting topics, existing and prospective, necessary for an advanced understanding of financial reporting. Topics include: pensions and post-retirement benefits, deferred taxes, derivatives, share-based payments, interim and segment reporting and emerging issues of the Emerging Issues Task Force. 
 

ACC 5316 - Advanced Accounting
A study of accounting for business combinations and consolidated financial statements. Additional selected topics may include accounting for multinational operations, interim reporting, SEC reporting, partnership and governmental and not-forprofit accounting. 
 

ACC 5320 - Auditing
A study of the underlying theory of external financial auditing including professional ethics, auditing standards and procedures, and the role of auditor’s judgment. (Suggested for CPA eligibility).
 

ACC 5340 - Individual Income Tax
A study of the tax concepts and issues involved in an individual’s employment and personal life, and in sole proprietorships, property transactions, tax administration and tax practice. Regulatory and ethical issues are incorporated into the discussion. 
 

ACC 5350 - Professional Accounting Research
This course provides a study of the sources of authoritative standards in financial accounting. The course develops procedures for identifying the applicable accounting issues, locating appropriate authority, and communicating the results of professional research.
 

ACC 5352 - Financial Statement Reporting and Analysis
A study of financial statement reporting and analysis. Use of tools and skills will be used to analyze and interpret financial reports for assessing financial performance of firms to facilitate investment, lending, and other financial decisions in a variety of business contexts.
 

ACC 5355 - IT Auditing
A study of the IT audit: the process of collecting and evaluating evidence of an IT system practices and operations. The course develops understanding of the procedures to test whether the systems are safeguarding assets, maintaining data security and operating effectively and efficiently.
 

ACC 5357 - Regulation and Professionalism
This course will cover the professional and legal responsibilities and liabilities of the accounting profession and tax preparers; the commercial law applicable to business transactions; and the legal structure of business organizations. It will also provide a basic overview of corporate and partnership taxation, focusing on current topics and developments.
 

ACC 5361 - Accounting Analysis for Managerial Decision Making
Use of accounting information for improving managerial decision making. Emphasis is on understanding the practice of business management, budgeting, cost behavior, and operational, internal, and management control.
 

ACC 5362 - Cost and Managerial Accounting Theory
A study of recent developments and topics in the area of cost and managerial accounting. Includes a discussion of quantitative techniques and their applicability to accounting problems.
 

ACC 5366 - Business Entity Taxation
Federal income tax provisions affecting business decisions, with an emphasis on C Corporations, Limited Liability Companies, and Partnerships. An introduction to the choice, formation, organization, operation and distribution rules or the preceding business entities.
 

ACC 5367 - Seminar in Auditing
A continuing study of the underlying theory of auditing with an emphasis on professionalism, ethics, and legal liability. Coverage will also extend to the responsibilities and standards of external auditing, internal auditing, governmental auditing, and international auditing, including exposure to current developments in these areas. Practical applications will focus on risk assessment, the use of analytical procedures, and the use of the computer as an audit tool.
 

ACC 5369 - Special Studies in Accounting
Directed study and research on selected accounting topics, including the development of accounting thought and research in; advanced tax topics, international accounting, professional ethics and managerial and financial accounting.

ACC 5370 - Internship in Accounting
Experiential learning during which the students work in accounting. This work experience may be in public, industry, or governmental accounting units. The student is immersed in a variety of intensive work assignments with increasing levels of responsibility.
 

ACC 5371 - Accounting Information Systems
This course studies various accounting information systems technologies used to enhance business process operations. It also explores management of risks and controls, and management of information resources. 

ACC 5372 - Tax Research
An examination of the sources of tax authority, which include its primary sources (legislative, judicial, and administrative), as well as secondary sources. The course also develops procedures for identifying the applicable tax issues, locating appropriate tax authority, and communicating the results of tax research.
 

ACC 5373 - Fraud Detection and Prevention
This course provides and in-depth study of how and why fraud is committed. It explores red flags that may help in detecting fraudulent activities, how fraudulent conduct can be deterred, and how allegations of fraud should be investigated and resolved.
 

ACC 5375 - Business Information Consulting
Integrative capstone for the MSAIT program using principles and concepts applied through the analysis and presentation of case studies dealing with current issues or emerging trends in the fields of accounting and information technology for the accounting professionals serving as consultants.

ACC 5377 - Partnership Taxation
A comprehensive study of the tax implications of conducting a business as a partnership or as a limited liability company. Life-cycle analysis and tax planning considerations are emphasized.
 

ACC 5378 - Tax Practice, Procedures, Audits and Controversy
This course focuses on the procedural aspects of tax planning and tax return preparation. Coverage includes IRS enforcement tools and corresponding taxpayer rights, audits and appeals, civil and criminal penalties, and statutory relief provisions. Professional standards and ethical considerations in tax practice are emphasized.
 

ACC 5389 - Corporate Governance and Ethics
A study of the corporate governance and ethical issues in accounting, including ethical reasoning, integrity, objectivity, independence, core values and professional issues.
 

ACC 5390A - International Accounting
A study of the impact of international business activity on accounting standard setting. This course investigates the development of international accounting standards and compares those standards to US standards.
 

ACC 5390F - Mergers, Acquisitions, and Consolidations Taxation
This course on mergers, acquisitions and consolidations will examine the tax ramifications and corporate strategies considerations of buying, selling and combining different companies; the consolidated tax return consequences of those affiliated groups; and the residual outcomes and tax attributes that result from corporate divisions.
 

ACC 5390G - Sustainability Reporting
This course on sustainability reporting strategies will examine analytical methods and reporting techniques used by for-profit and non-profit companies to support sustainable operations.
 

ACC 5390I - Regulation and Professionalism
This course will cover the professional and legal responsibilities and liabilities of the accounting profession and tax preparers; the commercial law applicable to business transactions; and the legal structure of business organizations.  It will also provide a basic overview of corporate and partnership taxation, focusing on current topics and developments. 
 

ACC 5390K - Oil and Gas Taxation
This course provides an introduction to US federal income taxation of domestic oil and gas operations and transactions. The course examines taxation associated with the operational life-cycle of oil and gas operations including exploration, development, production and abandonment. Certain international tax aspects will be considered.
 

ACC 5680 - Internship in Accounting
This internship involves experiential learning over one entire semester during which the students work in accounting. This work experience may be in public, industry, or governmental accounting units. The student is immersed in a variety of intensive work assignments with increasing levels of responsibility.

APPLICATION DEADLINE

This program has a firm deadline, which means the application and other application requirements must be submitted by the program's specified deadline day.

FUNDING INFORMATION

Applications must be complete by the priority deadline to be considered for certain types of funding.

DECISION TIMELINE

This program reviews applications on a rolling basis.

*The Fall 2020 standard deadline has been extended to July 1, 2020.

Application

• completed online application
• Review important information about the online application.

Application Fee

• $55 nonrefundable application fee
  OR
• $90 nonrefundable application fee for applications with international credentials
• Review important information about application fees.

Transcripts & GPA

• baccalaureate degree from a regionally accredited university

• a copy of an official transcript from each institution where course credit was granted

• a competitive GPA in your last 60 hours of undergraduate course work (plus any completed graduate courses)

• background course work*

• * You must have completed a minimum of ACC 3313 Intermediate I and ACC 3314 Intermediate II with a “B” or better and at least six additional hours of upper-level accounting courses from the list below for a total of 12 upper level accounting hours:
  • ACC 3363 Governmental Accounting
  • ACC 3365 Cost/Managerial Accounting
  • ACC 3385 Accounting Systems
  • ACC 4313 Auditing and Controls
  • ACC 4328 Survey of Income Tax

• Effective Spring 2021 and beyond

  • Texas State undergraduate accounting majors with at least an overall 3.2 GPA and a 3.4 GPA in upper-level accounting courses and who earn an “A” the first time taking ACC 3313 and a “B” or better in one additional upper level accounting course may apply to the graduate program before completing ACC 3314 and additional upper level accounting courses.

GRE or GMAT Scores*

• Official GRE (general test only) or GMAT required with competitive scores

• The GRE or GMAT requirement may be waived for Texas State accounting undergraduate students who:

1. earned a minimum of a 3.2 GPA or higher in the last 60 hours of undergraduate course work 
2. earned a minimum of a 3.4 GPA or higher in upper-level accounting courses
3. provided at least two forms of recommendation from Texas State faculty

Documents

• responses to specific essay questions (two essays are required):
  • Why have you chosen to pursue a graduate business degree at Texas State University? What do you hope to accomplish during your time in the program?
  • Tell us about your three most significant accomplishments. Why do you view them as such? What lessons did you learn from them?
  • optional personal statement: In cover-letter format, you may address the admissions committee about anything related to your background, application, and/or desire to attend graduate school at Texas State University.
• resume/CV detailing work experience, extracurricular and community activities, an honors and achievements
• three letters of recommendation from persons best able to assess the student's ability to to succeed in graduate school
• Review important information about documents.

TOEFL or IELTS Scores

Applicants are required to submit TOEFL or IELTS scores that meet the minimum program requirements below unless they have earned a bachelor’s degree or higher from a regionally accredited U.S. institution or the equivalent from a country on our exempt countries list.

• official TOEFL iBT scores required with a 80 overall and minimum individual module scores of:
  • 19 listening
  • 19 reading
  • 19 speaking
  • 18 writing
• official IELTS (academic) scores required with a 6.5 overall and
  • minimum individual module scores of 6.0
• This program does not offer admission if the scores above are not met.
• Review important information about official test scores.