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Darla Moore School of Business


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Curriculum

With the UofSC MACC program's flexible curriculum, you have the ability to 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 actually interest you. After choosing one of our two 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 consists of 10 classes and, for students with an undergraduate accounting degree, takes just 10 months to complete. 

1. Start With Your Choice of Program Track

Students in the MACC program select one of 2 tracks, each consisting of 6 required courses.

Business Measurement and Assurance (BMA)

Not to be confused with a traditional "audit" track, our BMA track blends learning the basics you need (technical accounting, information technology) while attaining the critical thinking, decision making and advanced communication skills employers expect to help you stand out. 

Example career paths: audit/assurance, advisory/consulting, IT audit/information systems, corporate accounting, forensic accounting, FBI agent, transaction specialist

Core Courses

You will work with accounting standards, examine case studies, hone your ethical acumen and engage with 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.

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 TAX track provides both a practical and conceptual understanding of the IRS code, as well as the skills and judgment needed for real-life situations. Our TAX courses incorporate an in-depth examination of various aspects of the tax code and regulations to give you the foundation necessary to become a skilled tax preparer and advisor from day one. 

Example career paths: tax professional (public and private), SALT, international tax, tax analytics, transfer pricing specialist, IRS investigator

Core Courses

Working closely within the tax code, examining real-world case studies, honing your ethical acumen and engaging with faculty that are personally invested in your long-term career success will be your experience within the TAX track.

 

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.

2. Then Choose Your Elective Courses

Once you have chosen your preferred program track, we encourage you to pursue your own interests with elective courses. Electives are available 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.

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. Certificate programs are also available 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 10 course MACC program.