Accountancy (M.Acct.)
The Master of Accountancy degree requires 30 semester credits beyond the bachelor's degree, and is designed to meet the 150-credit requirement for taking the CPA examination in Idaho. Completion of this degree qualifies students to enter the public accounting profession in auditing, tax, or other positions ultimately requiring a CPA license.
Students seeking the M.Acct. degree will develop a degree plan in consultation with their advisors, complete at least 30 credits of course work, and successfully complete a comprehensive paper and portfolio.
If a student has earned a B.S. in Accounting (or equivalent), the required courses include:
| Code | Title | Hours |
|---|---|---|
| ACCT 586 | Contemporary Management Accounting Issues | 3 |
| ACCT 590 | Advanced Auditing Seminar | 3 |
| ACCT 592 | Financial Accounting and Reporting Seminar | 3 |
| Select two courses from the following: | 6 | |
| Advanced Financial Accounting & Reporting | ||
| Accounting Data Analytics | ||
| Accounting for Public Sector Entities | ||
| Fraud Examination | ||
| Forensic Accounting | ||
| Comparative Accounting Theory | ||
| Federal Taxation of Entities | ||
| Estate and Elder Planning | ||
| Internship (Max 3 credits) | ||
| Non-thesis Master's Research (Max 6 credits) | ||
| Additional 15 credits chosen from approved courses | 15 | |
| Total Hours | 30 | |
Taxation Emphasis
General Master of Accountancy requirements apply. A total of 30 credits are required for this degree.
| Code | Title | Hours |
|---|---|---|
| 12 credits from the following or approved electives: | 12 | |
| Federal Taxation of Entities | ||
| Estate and Elder Planning | ||
| Internship | ||
| Law of Business Entities | ||
| Additional 9 credits from approved courses | 9 | |
| Total Hours | 21 | |
Audit and Fraud Examination Emphasis
General Master of Accountancy requirements apply. A total of 30 credits are required for this degree.
| Code | Title | Hours |
|---|---|---|
| 12 credits from the following or approved electives: | 12 | |
| Accounting Data Analytics | ||
| Fraud Examination | ||
| Forensic Accounting | ||
| Internship | ||
| Database Design | ||
| Data Management for Big Data | ||
| Additional 9 credits from approved courses | 9 | |
| Total Hours | 21 | |
In addition, students must have taken at least one US tax class and at least one Business Law class at the upper-division undergraduate level or at the graduate level. Those electing for the thesis option include 6 credits of ACCT 500 in the additional 15 credits (must still complete comprehensive paper and portfolio).
If a student has not earned a B.S. in Business (or equivalent), in addition to the above mentioned courses, the student must take or have taken at least 24 credits of business, economics, statistics, and business law courses at the undergraduate level or at the graduate level. These courses must include at least two business disciplines (e.g. management, marketing, and finance).