Jul 03, 2024  
USC Catalogue 2023-2024 
    
USC Catalogue 2023-2024 [ARCHIVED CATALOGUE]

Accounting (MAcc)


The Master of Accounting program (MAcc) prepares graduates for careers in public accounting, industry and government. The program offers students technical and conceptual knowledge, professional development, research and lifelong learning, ethical and professional standards and globalization and diversity. For details on these student learning outcomes, see the program website at marshall.usc.edu/macc.

The program employs a rigorous case analysis approach that requires students to exercise their analytical abilities and develop both teamwork and professional communication skills.

Application

An undergraduate accounting or business major is not necessary, nor is work experience a requirement. The program enrolls students in the summer or fall based on their academic backgrounds. For application information visit marshall.usc.edu/macc/admissions.

Program Requirements

The Master of Accounting degree requires 45 units, including fundamentals, core requirements and electives. A student with an undergraduate degree in accounting or the equivalent may be able to waive 15 units for a total degree requirement of 30 units.

The Leventhal School of Accounting Master’s Program Office evaluates the academic background of each admitted student to determine the courses required to complete the program.

Students admitted for summer term start with ACCT 525  Intensive Accounting Principles and Practices (15 units) — an eight-week course for students who have not completed undergraduate degrees or other extensive course work in accounting. This course must be completed successfully prior to beginning the fall semester.

Students admitted for fall term generally hold a bachelor’s degree in Accounting and are waived from the 15-unit ACCT 525  class reducing the number of units required to earn the degree to 30.

USC BS in Accounting students may qualify for waiver of an additional 6 units reducing the number of units required to earn the degree to 24. (USC BS in Accounting students should meet with a graduate adviser during their junior year to determine if they qualify.)

Degree Requirements


Track Options


Complete one of the following tracks.

Professional Accountancy (18 units)


Students in the Professional Accountancy track must complete the following required course work plus 13.5 units of electives. Students will be placed in ACCT 528  or ACCT 558  based on experience.

Electives (13.5)


  • Complete a minimum of 6 units of ACCT 500-level electives.
  • Complete a maximum of 7.5 units of Marshall (BUCO, BAEP, DSO, FBE, GSBA, MKT or MOR) 500-level electives.
  • Elective course selections must be approved by the academic advisor.

Data and Analytics (18 units)


Students in the Data and Analytics track must complete the following required course work plus 10.5 units of electives.

Electives (10.5)


  • Complete a minimum of 3 units of ACCT 500-level electives.
  • Complete a maximum of 7.5 units of Marshall (BUCO, BAEP, DSO, FBE, GSBA, MKT or MOR) 500-level electives.
  • Elective course selections must be approved by the academic advisor.

Strategic Finance (18 units)


Students in the Strategic Finance track must complete the following required course work plus 10.5 units of electives. Students will be placed in ACCT 528  or ACCT 558  based on experience.

Electives (10.5 units)


  • Complete a minimum of 3 units of ACCT 500-level electives.
  • Complete a maximum of 7.5 units of Marshall (BUCO, BAEP, DSO, FBE, GSBA, MKT or MOR) 500-level electives.
  • Elective course selections must be approved by the academic advisor.