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. This track helps you understand the whys of accounting and build deeper field knowledge. Finance undergrads may also apply.

Track requirements
You’ll complete a minimum of 30 credit hours. Fourteen credits cover seven required accounting courses. The remaining 16 credits are electives. This track is typically completed in two semesters.
 

Full-Time 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 ControlRequiredFall Term B2
ACCT 6606Financial Reporting Data AnalyticsRequiredFall Term A or B2
ACCT 5236Introduction to Taxation of BusinessRequiredFall Term A or B2
ACCT 5181Consolidations & Advanced ReportingRequiredFall Term B2
ACCT 6003Accounting & Information SystemsRequiredSpring2
N/AElectiveElectiveFall4
N/AElectiveElectiveSpring12

Graduates typically take and pass the CPA exam shortly after completing this track.
 

Part-Time Sample Program Sequence

It’s recommended that you focus on core requirements first (2 to 6 credits per semester), then complete electives. You’ll work with your academic advisor to set a timeline that fits your needs.

Courses are offered Monday through Friday, with a mix of day and evening options, in person and online.

Course numberTitleRequired or ElectiveTermClass day & timeCredits
ACCT 5161Financial Statement AnalysisRequiredFall A TermW 5:45–9:05 PM2
ACCT 6602Securities & Exchange CommissionRequiredFall A TermT 5:45–9:05 PM2
ACCT 6601Internal ControlRequiredFall B TermT 5:45–9:05 PM2
ACCT 6606Financial Data Analytics
(Meets twice per week for seven weeks)
RequiredFall B TermMW 3:45–5:25 PM2
ACCT 5236Taxation of Business
(Alternative online MBT 6231 course)
RequiredFall B or Spring A Term(Fall & Spring) MW 11:50–1:30 PM2
ACCT 5181Advanced ReportingRequiredSpring B TermM 5:45–9:05 PM2
ACCT 6003Accounting & Information SystemsRequiredSpring A TermM 5:45–9:05 PM2
N/AElectivesElectiveFall or SpringVaries16

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. Twenty-eight of those hours cover 11 required courses, and the remaining 16 credit hours are electives. This track is typically completed in three or four semesters.

Full-Time Sample Program Sequence

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

Year 1

Course numberTitleRequired or ElectiveTermCredits
ACCT 5111Intermediate Accounting IIRequiredFall & Spring Term2
ACCT 5112Intermediate Accounting IIIRequiredFall & Spring Term2
ACCT 5121WAuditing Principles and Procedures IRequiredFall & Spring Term2
ACCT 5122Auditing Principles and Procedures IIRequiredFall & Spring Term2
ACCT 5151Fundamentals of Federal Income TaxRequiredFall & Spring Term2
ACCT 5235Federal Taxation of IndividualsRequiredFall & Spring Term2
ACCT 6003Accounting & Information SystemsRequiredFall & Spring Term2
ACCT 5201Intermediate Management AccountingRequiredFall & Spring Term2
MBA 6231Financial ManagementRequiredFall & Spring Term3
N/AElectiveElectiveFall & Spring Term4
N/AElectiveElectiveSpring Term A2
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 ControlRequiredFall & Spring Term2
ACCT 6602Securities & Exchange CommissionRequiredFall & Spring Term2
ACCT 5161Financial Statement AnalysisRequiredFall & Spring Term2
ACCT 5181Consolidations & Advanced ReportingRequiredFall & Spring Term2
ACCT 5236Introduction 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

 

Part-Time Sample Program Sequence

It is encouraged that you focus on the core requirements first (2-6 credits per semester) and then complete your electives. You will work with your academic advisor to find a timeline that works for you in completing this coursework.

Courses offered Monday-Friday; a mix of day and night, and in-person and online.

Course NumberTitleRequired or ElectiveTermClass Day & TimeCredits
ACCT 5111Intermediate Accounting IIRequiredFall & Spring A Term(F) MW 9:55-11:35 AM or TTH 3:45-5:25 PM
(S) MW 11:50-1:30 PM or 1:45-3:25 PM, TTH 9:55-11:35 AM
2
ACCT 5112Intermediate Accounting IIIRequiredFall & Spring B Term(F) MW 9:55-11:35 AM or TTH 3:45-5:25 PM
(S) MW 11:50-1:30 PM or 1:45-3:25 PM, TTH 9:55-11:35 PM
2
ACCT 5121WAuditing IRequiredFall & Spring A Term(F) MW 3:45-5:25 PM or TTH 1:45-3:25 PM
(S) MW 8:00-9:40 AM or TTH 3:45-5:25 PM
2
ACCT 5122Auditing IIRequiredFall or Spring B Term(F) MW or TTH 1:45-3:25 PM
(S) MW 8:00-9:40 AM or TTH 3:45-5:25 PM
2
ACCT 5151Fundamentals of Federal Income TaxRequiredFall or Spring A Term(F) MW 10:10-11:50 AM or 12:20-2:00 PM
(S) MW 12:20-2:00 PM or 3:45-5:25 PM
2
ACCT 5235Federal Taxation of IndividualsRequiredFall & Spring B Term(F) MW 10:10-11:50 AM or 12:20-2:00 PM
(S) MW 12:20-2:00 PM or MW 3:45-5:25 PM
2
ACCT 6003Accounting & Information SystemsRequiredSpring A TermM 5:45-9:05 PM2
ACCT 5201Intermediate Management AccountingRequiredFall & Spring(F) TTH 11:50-1:30 PM
(S) MW 9:55-11:35 AM
2
MBA 6231Financial ManagementRequiredFall & Spring(Fall & Spring) M 5:45-9:05 PM3
ACCT 6601Internal ControlRequiredFall B TermT 5:45-9:05 PM2
ACCT 6602Securities & Exchange CommissionRequiredFall A TermT 5:45-9:05 PM2
ACCT 5161Financial Statement AnalysisRequiredFall A Term & Spring(F) W 5:45-9:05 PM
(S) TTH 10:10-11:50 AM or 11:50-1:30 PM
2
ACCT 5181Consolidations & Advanced ReportingRequiredSpring B TermM 5:45-9:05 PM2
ACCT 5236Introduction to Taxation of BusinessRequiredFall A Term & Spring B Term(Fall & Spring) MW 11:50-1:30 PM2
ACCT 6606Financial Data AnalyticsRequiredFall B TermMW 3:45-5:25 PM2
N/AElectivesElectiveFall & SpringVaries13

Most class dates & times are already solidified and cannot be changed.

You’ll take this track if…
You studied accounting as an undergrad. This track helps you understand the whys of accounting and build deeper field knowledge. Finance undergrads may also apply.

Track requirements
You’ll complete a minimum of 30 credit hours. Fourteen credits cover seven required accounting courses. The remaining 16 credits are electives. This track is typically completed in two semesters.
 

Full-Time 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 ControlRequiredFall Term B2
ACCT 6606Financial Reporting Data AnalyticsRequiredFall Term A or B2
ACCT 5236Introduction to Taxation of BusinessRequiredFall Term A or B2
ACCT 5181Consolidations & Advanced ReportingRequiredFall Term B2
ACCT 6003Accounting & Information SystemsRequiredSpring2
N/AElectiveElectiveFall4
N/AElectiveElectiveSpring12

Graduates typically take and pass the CPA exam shortly after completing this track.
 

Part-Time Sample Program Sequence

It’s recommended that you focus on core requirements first (2 to 6 credits per semester), then complete electives. You’ll work with your academic advisor to set a timeline that fits your needs.

Courses are offered Monday through Friday, with a mix of day and evening options, in person and online.

Course numberTitleRequired or ElectiveTermClass day & timeCredits
ACCT 5161Financial Statement AnalysisRequiredFall A TermW 5:45–9:05 PM2
ACCT 6602Securities & Exchange CommissionRequiredFall A TermT 5:45–9:05 PM2
ACCT 6601Internal ControlRequiredFall B TermT 5:45–9:05 PM2
ACCT 6606Financial Data Analytics
(Meets twice per week for seven weeks)
RequiredFall B TermMW 3:45–5:25 PM2
ACCT 5236Taxation of Business
(Alternative online MBT 6231 course)
RequiredFall B or Spring A Term(Fall & Spring) MW 11:50–1:30 PM2
ACCT 5181Advanced ReportingRequiredSpring B TermM 5:45–9:05 PM2
ACCT 6003Accounting & Information SystemsRequiredSpring A TermM 5:45–9:05 PM2
N/AElectivesElectiveFall or SpringVaries16

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. Twenty-eight of those hours cover 11 required courses, and the remaining 16 credit hours are electives. This track is typically completed in three or four semesters.

Full-Time Sample Program Sequence

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

Year 1

Course numberTitleRequired or ElectiveTermCredits
ACCT 5111Intermediate Accounting IIRequiredFall & Spring Term2
ACCT 5112Intermediate Accounting IIIRequiredFall & Spring Term2
ACCT 5121WAuditing Principles and Procedures IRequiredFall & Spring Term2
ACCT 5122Auditing Principles and Procedures IIRequiredFall & Spring Term2
ACCT 5151Fundamentals of Federal Income TaxRequiredFall & Spring Term2
ACCT 5235Federal Taxation of IndividualsRequiredFall & Spring Term2
ACCT 6003Accounting & Information SystemsRequiredFall & Spring Term2
ACCT 5201Intermediate Management AccountingRequiredFall & Spring Term2
MBA 6231Financial ManagementRequiredFall & Spring Term3
N/AElectiveElectiveFall & Spring Term4
N/AElectiveElectiveSpring Term A2
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 ControlRequiredFall & Spring Term2
ACCT 6602Securities & Exchange CommissionRequiredFall & Spring Term2
ACCT 5161Financial Statement AnalysisRequiredFall & Spring Term2
ACCT 5181Consolidations & Advanced ReportingRequiredFall & Spring Term2
ACCT 5236Introduction 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

 

Part-Time Sample Program Sequence

It is encouraged that you focus on the core requirements first (2-6 credits per semester) and then complete your electives. You will work with your academic advisor to find a timeline that works for you in completing this coursework.

Courses offered Monday-Friday; a mix of day and night, and in-person and online.

Course NumberTitleRequired or ElectiveTermClass Day & TimeCredits
ACCT 5111Intermediate Accounting IIRequiredFall & Spring A Term(F) MW 9:55-11:35 AM or TTH 3:45-5:25 PM
(S) MW 11:50-1:30 PM or 1:45-3:25 PM, TTH 9:55-11:35 AM
2
ACCT 5112Intermediate Accounting IIIRequiredFall & Spring B Term(F) MW 9:55-11:35 AM or TTH 3:45-5:25 PM
(S) MW 11:50-1:30 PM or 1:45-3:25 PM, TTH 9:55-11:35 PM
2
ACCT 5121WAuditing IRequiredFall & Spring A Term(F) MW 3:45-5:25 PM or TTH 1:45-3:25 PM
(S) MW 8:00-9:40 AM or TTH 3:45-5:25 PM
2
ACCT 5122Auditing IIRequiredFall or Spring B Term(F) MW or TTH 1:45-3:25 PM
(S) MW 8:00-9:40 AM or TTH 3:45-5:25 PM
2
ACCT 5151Fundamentals of Federal Income TaxRequiredFall or Spring A Term(F) MW 10:10-11:50 AM or 12:20-2:00 PM
(S) MW 12:20-2:00 PM or 3:45-5:25 PM
2
ACCT 5235Federal Taxation of IndividualsRequiredFall & Spring B Term(F) MW 10:10-11:50 AM or 12:20-2:00 PM
(S) MW 12:20-2:00 PM or MW 3:45-5:25 PM
2
ACCT 6003Accounting & Information SystemsRequiredSpring A TermM 5:45-9:05 PM2
ACCT 5201Intermediate Management AccountingRequiredFall & Spring(F) TTH 11:50-1:30 PM
(S) MW 9:55-11:35 AM
2
MBA 6231Financial ManagementRequiredFall & Spring(Fall & Spring) M 5:45-9:05 PM3
ACCT 6601Internal ControlRequiredFall B TermT 5:45-9:05 PM2
ACCT 6602Securities & Exchange CommissionRequiredFall A TermT 5:45-9:05 PM2
ACCT 5161Financial Statement AnalysisRequiredFall A Term & Spring(F) W 5:45-9:05 PM
(S) TTH 10:10-11:50 AM or 11:50-1:30 PM
2
ACCT 5181Consolidations & Advanced ReportingRequiredSpring B TermM 5:45-9:05 PM2
ACCT 5236Introduction to Taxation of BusinessRequiredFall A Term & Spring B Term(Fall & Spring) MW 11:50-1:30 PM2
ACCT 6606Financial Data AnalyticsRequiredFall B TermMW 3:45-5:25 PM2
N/AElectivesElectiveFall & SpringVaries13

Most class dates & times are already solidified and cannot be changed.

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. 

View all electives

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.