Accountancy Curriculum

Minnesota Carlson’s Master of Accountancy (MAcc) degree offers a cutting-edge curriculum of graduate accountancy classes to help you build the critical thinking and analytical skills needed to excel in today’s fast-evolving accounting landscape. Designed to shape future leaders, this program provides an understanding of the full business spectrum and the essential role accountants play in driving organizational success. 

Beyond the classroom, you’ll gain access to an influential network of peers, faculty, alumni, and industry advisors—plus Minnesota’s dynamic business hub of Fortune 500 giants and medium to small businesses. With flexible full- and part-time options, this master’s in accountancy program is designed to fit your schedule, allowing you to elevate your career on your terms.

Minnesota Carlson's Master of Accountancy Earns STEM Designation

The Carlson School of Management is proud that our Master of Accountancy (MAcc) degree is STEM designated. This prestigious recognition underscores the program’s cutting-edge, data-driven curriculum of accountancy courses. Each accountancy course of this cutting-edge MAcc program is designed to sharpen critical thinking and analytical skills essential for success in today’s evolving accounting industry. 

Master of Accountancy Curriculum Tracks

Our Master of Accountancy program offers 2 STEM-designated tracks tailored to your background and career goals:

  • 30-credit track – Designed for students with an undergraduate degree in accounting.
  • 44-credit track – Ideal for those with non-accounting undergraduate degrees.

Both tracks feature a leading-edge curriculum of MAcc course offerings that build in-demand analytical skills. Whether you choose to study full-time or part-time, you'll meet the 150-credit-hour requirement to qualify for the CPA exam in most states. Plus, the STEM designation allows eligible international students to apply for an Optional Practical Training (OPT) extension, providing valuable career opportunities after graduation.

You’ll take this track if…
You studied accounting as an undergrad; take this track to understand the “whys” of accounting and develop a deeper understanding of the field. If you studied finance as an undergrad, you might also apply for this sequence.

Track requirements
You’ll complete a minimum of 30 credit hours. 14 of those hours cover the seven required accounting courses; the remaining 16 credit hours are for elective courses. This track is typically completed in two semesters.

Sample program sequence
Below is an example of a typical program sequence for accounting undergrad students.

Course numberTitleRequired or ElectiveTermCredits
ACCT 5161Financial Statement AnalysisRequiredFall Term A2
ACCT 6602Securities & Exchange CommissionRequiredFall Term A2
ACCT 6601Internal Control RequiredFall Term B2
ACCT 6606Financial Reporting Data Analytics RequiredFall Term A or B2
ACCT 5236Introduction to Taxation of BusinessRequiredFall Term A or B2
ACCT 5181Consolidations & Advanced ReportingRequiredFall Term B2
IDSC 6003Accounting & Information SystemsRequiredSpring2
N/AElectiveElectiveFall4
N/AElectiveElectiveSpring12

***Graduates typically take and pass the CPA exam shortly after they graduate from this track.

You’ll take this track if...
You did not major in accounting during your undergraduate studies, but this track will help you develop the skills and knowledge needed to pivot into the field.

Track requirements
You’ll complete a maximum of 44 credit hours. 28 of those hours cover 11 required courses; the remaining 16 credit hours are for elective courses. This track is typically completed in three or four semesters.

Sample program sequence
Below is an example of a typical program sequence for accounting undergrad students.
 

Year 1

Course numberTitleRequired or ElectiveTermCredits
ACCT 5102Intermediate Accounting II RequiredFall & Spring Term4
ACCT 5125WAuditingRequiredFall & Spring Term4
ACCT 5135Fundamentals of Federal Income Tax RequiredFall & Spring Term4
IDSC 6003Accounting & Information SystemsRequiredFall & Spring Term2
ACCT 5201Intermediate Management AccountingRequiredFall & Spring Term2
MBA 6231Financial ManagementRequiredFall & Spring Term3
N/AElectiveElectiveFall & Spring Term4
ACCT 6604Advanced Management Accounting RequiredFall Term A2
N/AElectiveElectiveSpring Term A2
BLAW 3062Law of Contracts & Agency RequiredSpring Term B2
N/AElectiveElectiveSpring Term B2
N/AElectiveElectiveSpring Term B2
     


Summer

 

Break, May - Mid-June

Course study

  • Accounting Internship
  • Study for and pass the CPA Exam


Year 2

Course numberTitleRequired or ElectiveTermCredits
ACCT 6601Internal Control RequiredFall & Spring Term2
ACCT 6602Securities & Exchange CommissionRequiredFall & Spring Term2
ACCT 5161Financial Statement AnalysisRequiredFall & Spring Term2
ACCT 5181Consolidations & Advanced ReportingRequiredFall & Spring Term 2
ACCT 5236 Introduction to Taxation of BusinessRequiredFall & Spring Term2
ACCT 6606Financial Data AnalyticsRequiredFall & Spring Term2
IDSC 6003Accounting & Information SystemsRequiredFall & Spring Term2
N/AElectiveElectiveFall & Spring Term4
N/AElectiveElectiveSpring Term B2
N/AElectiveElectiveSpring Term B2

You’ll take this track if…
You studied accounting as an undergrad; take this track to understand the “whys” of accounting and develop a deeper understanding of the field. If you studied finance as an undergrad, you might also apply for this sequence.

Track requirements
You’ll complete a minimum of 30 credit hours. 14 of those hours cover the seven required accounting courses; the remaining 16 credit hours are for elective courses. This track is typically completed in two semesters.

Sample program sequence
Below is an example of a typical program sequence for accounting undergrad students.

Course numberTitleRequired or ElectiveTermCredits
ACCT 5161Financial Statement AnalysisRequiredFall Term A2
ACCT 6602Securities & Exchange CommissionRequiredFall Term A2
ACCT 6601Internal Control RequiredFall Term B2
ACCT 6606Financial Reporting Data Analytics RequiredFall Term A or B2
ACCT 5236Introduction to Taxation of BusinessRequiredFall Term A or B2
ACCT 5181Consolidations & Advanced ReportingRequiredFall Term B2
IDSC 6003Accounting & Information SystemsRequiredSpring2
N/AElectiveElectiveFall4
N/AElectiveElectiveSpring12

***Graduates typically take and pass the CPA exam shortly after they graduate from this track.

You’ll take this track if...
You did not major in accounting during your undergraduate studies, but this track will help you develop the skills and knowledge needed to pivot into the field.

Track requirements
You’ll complete a maximum of 44 credit hours. 28 of those hours cover 11 required courses; the remaining 16 credit hours are for elective courses. This track is typically completed in three or four semesters.

Sample program sequence
Below is an example of a typical program sequence for accounting undergrad students.
 

Year 1

Course numberTitleRequired or ElectiveTermCredits
ACCT 5102Intermediate Accounting II RequiredFall & Spring Term4
ACCT 5125WAuditingRequiredFall & Spring Term4
ACCT 5135Fundamentals of Federal Income Tax RequiredFall & Spring Term4
IDSC 6003Accounting & Information SystemsRequiredFall & Spring Term2
ACCT 5201Intermediate Management AccountingRequiredFall & Spring Term2
MBA 6231Financial ManagementRequiredFall & Spring Term3
N/AElectiveElectiveFall & Spring Term4
ACCT 6604Advanced Management Accounting RequiredFall Term A2
N/AElectiveElectiveSpring Term A2
BLAW 3062Law of Contracts & Agency RequiredSpring Term B2
N/AElectiveElectiveSpring Term B2
N/AElectiveElectiveSpring Term B2
     


Summer

 

Break, May - Mid-June

Course study

  • Accounting Internship
  • Study for and pass the CPA Exam


Year 2

Course numberTitleRequired or ElectiveTermCredits
ACCT 6601Internal Control RequiredFall & Spring Term2
ACCT 6602Securities & Exchange CommissionRequiredFall & Spring Term2
ACCT 5161Financial Statement AnalysisRequiredFall & Spring Term2
ACCT 5181Consolidations & Advanced ReportingRequiredFall & Spring Term 2
ACCT 5236 Introduction to Taxation of BusinessRequiredFall & Spring Term2
ACCT 6606Financial Data AnalyticsRequiredFall & Spring Term2
IDSC 6003Accounting & Information SystemsRequiredFall & Spring Term2
N/AElectiveElectiveFall & Spring Term4
N/AElectiveElectiveSpring Term B2
N/AElectiveElectiveSpring Term B2

MAcc Degree Electives

MAcc students must complete at 16 elective credits to reach their total credits required (30 or 44), selected in consultation with the advisor, from the following list. In some cases, graduate-level courses from outside this list may be taken with prior approval from the MAcc Director. How to choose the electives:

  • Choose 2 credits from Group A Electives
  • Choose 6 credits from Group A or B Electives
  • Choose 8 credits from Group A, B, or C Electives
Course numberTitleCredits
MBT 6347Tax Technology and Analytics Fundamentals2
FINA 6121Debt Markets, Interest Rates, and Hedging2
FINA 6125Cryptocurrency, Blockchain & Their Business App2
FINA 6213Financial Capital Structure2
FINA 6214Business Valuation2
MGMT 6305The International Environment of Business4
Course numberTitleCredits
ACCT 5126 Internal Audit2
ACCT 5311International Accounting2
ACCT 6603Advanced Auditing2
MBT 6383Transfer Pricing2
FINA 6112Private Equity2
FINA 6113Public Equity2
FINA 6211Cash Flows & Project Selection1
FINA 6212Working Capital Management1
FINA 6222Mergers & Acquisitions2
FINA 6322Introductory Financial Modeling2
MGMT 6031Industry Analysis4
MGMT 6085Corporate Strategy4
Course numberTitleCredits
MBT 6201Tax Accounting Methods I 2
MBT 6202Tax Accounting Methods II2
MBT 6221Tax Research, Communication, and Practice2
MBT 6231Corporate Taxation2
MBT 6346ASC 740 Computations and Analysis2
MBT 6371Taxation of Property Transactions2
FINA 6111Financing Over a Firm's Life Cycle1
FINA 6123Financial Services Industry2
FINA 6323Advanced Financial Modeling2
FINA 6325Behavioral Finance2
FINA 6623Economic Booms & Busts: Understanding Government Interventions2
FINA 6624Growth in the Global Economy2
BLAW 6158The study of laws affecting private business and publicly-traded companies2
IDSC 6423Enterprise Systems2
IDSC 6444Business Analytics for Managers I2
MBA 6121Data Analysis and Statistics for Managers3
MBA 6301Strategic Management3
MBA 6315The Ethical Environment of Business2
MGMT 6004Negotiation Strategies2
MGMT 6084Management of Teams2
MGMT 6311Cross-Cultural Management: Developing Intercultural Competence2
MGMT 6411Corporate Responsibility2
SCO 6041Project Management2
IBUS 5212Economic Growth: A Cultural Perspective on the Middle Income Trap4

Preparing You for Your Future MAcc Career

The Master of Accountancy faculty and curriculum prepares you to succeed in accounting careers after graduation and beyond.

Explore MAcc Course Offerings

Ready to Take the Next Step?

Launch your career with a master’s in accountancy.