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Darla Moore School of Business


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Curriculum

With the UofSC MACC program's flexible curriculum, choose the courses that interest you for whatever career you want to pursue.

Customize Your Degree to Meet Your Professional Goals

Wherever you want your MACC degree to take you, our program gives you the flexibility to explore the topics that best reflect your interests. In addition to choosing from one of our two core program tracks -- Business Measurement and Assurance or Taxation -- you can use elective coursework either to explore a broad spectrum of topics or to concentrate in a specfic area.

The UofSC MACC Program requires 30 credit hours (10 classes) and, for students with an undergraduate accounting degree, takes just 12 months to complete. Students may enter our program in the spring, summer or fall term.


Start With Your Choice of Program Track

Students in the MACC program select one of two tracks and complete the degree requirements for that track.

Business Measurement and Assurance (BMA)

The Business Measurement and Assurance Track provides you with the advanced knowledge and skills necessary for positions in auditing, IT audit, risk assurance, advisory services, financial reporting and more. The BMA track consists of six core courses (18 hours) and four elective courses (12 hours).

Core Courses

You will work with accounting standards, examine case studies, hone your ethical acumen and engage with nationally-ranked faculty that are personally invested in your long-term success. As a BMA student, your experiences will include working within data analytic software (IDEA and Tableau) and interacting with IT professionals from an accounting perspective.

Elective Courses

Your elective courses will round out your strong, technical accounting background, and create an experience unique to your professional and academic interests. Learn skills necessary to succeed in your accounting career and CPA exam while also exploring your future area of specialization. We offer electives in accounting, marketing, management, international business and management science. Additionally, you can take virtually any graduate-level course offered at UofSC Columbia as an elective — including study abroad courses.

BMA Curriculum

Required Core Courses (6 classes, 18 hours)

  • ACCT 501 — Financial Accounting III (Advanced Accounting)
  • ACCT 732 — Auditing II
  • ACCT 734 — Accounting Research & Communication
  • ACCT 736 — Information Technology Assurance, Control and Security
  • ACCT 737 — Accounting Systems II
  • ACCT 751 — Business Entity Tax Issues

Elective Courses (4 classes, 12 hours)

Choose one of our specializations or certificate elective groups or select your own mix of elective courses.

Taxation (TAX)

The Taxation Track provides you with the advanced knowledge and skills necessary for positions as a tax accountant in public and industry accounting. The TAX track consists of six core courses (18 hours) and four elective courses (12 hours).

Core Courses

You will work within the tax code, examine case studies, hone your ethical acumen and engage with nationally-ranked faculty that are personally invested in your long-term career success.

Elective Courses

Your elective courses will round out your strong, technical accounting background and create an experience unique to your professional and academic interests. Learn skills necessary to succeed in your accounting career and CPA exam while also exploring your future area of specialization. We offer electives in accounting, marketing, management, international business and management science. Additionally, you can take virtually any graduate-level course offered at USC Columbia as an elective — including study abroad courses.

TAX Curriculum

Required Core Courses (6 classes, 18 hours)

  • ACCT 501 — Financial Accounting III (Advanced Accounting)
  • ACCT 750 — Tax Research and Communication
  • ACCT 751 — Business Entity Tax Issues
  • ACCT 752 — Advanced Business Entity Tax Issues
  • ACCT 753 — Advanced Individual Tax Issues
  • ACCT 754 — Multi-jurisdictional Tax Issues

Elective Courses (6 classes, 12 hours)

Choose one of our specializations or certificate elective groups or select your own mix of elective courses.


Specializations and Elective Courses

Outside of our core MACC curriculum, we encourage you to pursue your own interests with elective courses. We offer electives in accounting, marketing, management, international business and management science. Additionally, you can take virtually any graduate-level course offered at USC Columbia as an elective — including study abroad courses.

We know this leaves you with a lot of choices, so we have created elective groups, or specializations, to help you focus on what you really want to learn. Additionally, we offer two certificate programs that allow our students to graduate with both a MACC degree and a certificate in their interest area. Both specializations and certificate programs can be completed within the traditional 30-credit-hour MACC program.


Prerequisite Courses

Applicants are not required to have an undergraduate degree in accounting to be admitted into our MACC program. If you are missing prerequisite courses prior to entering our MACC program, you will be required to complete these courses in addition to the 30 MACC program credit hours. Please note that taking prerequisite courses may extend your MACC program beyond our traditional 12-month completion cycle.

Business core prerequisite courses
  • MATH 122 — Business Calculus (If you have not previously taken ECON 221 and 222)
  • ACCT 225 — Introduction to Financial Accounting
  • ACCT 226 — Introduction to Managerial Accounting
  • ACCT 324 — Survey of Commercial Law
  • ECON 221 — Principles of Microeconomics
  • ECON 222 — Principles of Macroeconomics
  • MGSC 291 — Statistics for Business & Economics
  • FINA 363 — Introduction to Finance
  • MGMT 371 — Principles of Management
  • MKTG 350 — Principles of Marketing

All courses at or above the USC 300-level must be taken at a four-year institution. It is highly recommended that all business core classes be taken at a four-year institution.

Upper-level accounting prerequisite courses
  • ACCT 401 — Financial Accounting I (Intermediate I)*
  • ACCT 402 — Cost/Managerial Accounting I (Intermediate Cost/Managerial)
  • ACCT 403 — Tax I (U.S. Individual Income Tax)**
  • ACCT 404 — Accounting Systems I
  • ACCT 405 — Financial Accounting II (Intermediate II)**
  • ACCT 406 — Auditing I**

Accounting course descriptions can be found on the Accounting Courses page.

All upper level accounting prerequisites must be delivered in a live classroom to satisfy the prerequisite requirements. Courses taken online or by distance education will not be accepted.

*If an undergraduate institution has three intermediate financial accounting courses, then it is likely that all three of these courses will be required to meet the ACCT 401 and ACCT 405 prerequisite requirement.

**ACCT 403, ACCT 405 and ACCT 406 must be taken at an educational institution in the United States.