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Darla Moore School of Business

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Prerequisite Courses

Applicants are not required to have an undergraduate degree in accounting to be admitted into the MACC program. If you are missing prerequisite courses prior to entering, you will be required to complete these courses in addition to the 10 MACC program courses. Please note that taking prerequisite courses may extend your MACC program beyond the typical 10-month completion cycle.

  • 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 4-year institution. It is highly recommended that all business core classes be taken at a 4-year institution.

  • 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**

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. Courses taken online during the COVID-19 pandemic will be accepted.

*If an undergraduate institution has three intermediate financial accounting courses, 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 within the United States.

It is preferred that you complete any prerequisite courses at the University of South Carolina. Alternatively, applicants in this category can take the prerequisites at another four-year institution prior to starting the MACC program. Your performance in these courses, along with your retaking of any required entrance exams (e.g., GMAT, TOEFL/IELTS) will be important factors for your admission in a future term.

Students looking to complete prerequisite courses can either apply to the program first or apply to the university as a non-degree seeking student. While there are differences in each option, mostly in cost, students can select the option that will work best with their schedule and financial situation.

Students can apply to the MACC program without having completed all of the prerequisite courses. However, MACC courses and graduate-level electives may not be able to be taken until the prerequisite courses are completed. Students considering this option should note the cost difference of graduate-level courses and possible financial aid restrictions, which may impact their decision.

Students wanting to complete the prerequisite courses before applying to the MACC program can take courses at USC by applying for admission as a non-degree seeking student. Please note: This is a completely separate admission process. Admission to the university as a non-degree seeking student does not ensure admission to the MACC program. More information, including requirements, can be found on the Undergraduate Admissions page.

Pre-Application Review

Receive a personalized review of your admissions potential for entry into the MACC program. Email us a copy of your unofficial transcript(s), unofficial GMAT score report (if taken) and a current resume to


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