The MAcct Degree at The University of Montana
is a 30-hour professional degree program. Students are enrolled
in the graduate (600-level) courses following completion of
the Business Foundation and Accounting Fundamental prerequisite
courses. With advising from the MAcct Graduate Director, you
can begin the accounting fundamental prerequisites while finishing
the business foundation courses. And, you may begin the electives
for the MAcct while finishing the accounting fundamental coursework.
The required MAcct courses, however, are taken after all other
prerequisites have been completed. (Note below that the Business
Foundation classes can be taken either as undergraduate classes
or via our own graduate-level internet classes.) Since there
is an MBA Program also offered in the Business School, most
MAcct students choose to take their electives from this program.
But elective credits can also be taken as thesis, independent
study, internship, or graduate credits in another discipline
on campus.
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“I
am out in Washington D.C. for my tax training and I feel
well very well positioned after taking the MAcct. The tax
training is more of a review for me instead of new material
like for most of the new hires. I talk with a lot of
new hires from prestigious schools and our education at U of
M is equal to, and in my opinion, better than theirs."
Heath Beck,
MAcct graduate August 2008
now with Price Waterhouse Coopers of Minneapolis
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Foundation
Program
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Business Foundation Program
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Internet Foundation Program
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Must earn a C or better in all classes
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Graduate status required and
must earn a B or better in all classes
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Actg 201,
Financial Accounting
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3
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OR4 |
Actg 509—Financial
Report & Accounting
Instead of Actg 201 & 202;
offered
Spring
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3
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Actg 202,
Managerial Accounting
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3
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Ecns 111,
Principles of
Microeconomics
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3
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OR4
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Fin 522—Principles
of Financial Analysis
Instead of Ecns 111 & Fin 322;
offered
Summer
|
3
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Fin 322,
Business Finance
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3
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Stat 216,
Statistics
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4
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OR4
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Mktg 560—Marketing
& App. Bus. Statistics
Instead of Stat 216 & Mktg 360;
offered
Fall
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3
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Mktg 360,
Marketing Principles
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3
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IS 257,
Business Law
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3
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OR4
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Mgmt 540—Mgmt.
& Legal Environment
Instead of IS 257 & Mgmt 340;
offered
Fall
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3
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Mgmt 340,
Mgmt. & Org. Behavior
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3
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IS 270,
Mgmt. Information Systems*
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3
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OR4
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IS 541—Systems
& Operations
Instead of IS 270 & 341;
offered Spring
|
3
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IS 341,
Operations Management
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3
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TOTAL
31
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TOTAL
15
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* Requires
prerequisite covering spreadsheets, word-processing & database programs

MAcct
Fundamentals
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ACTG 203, Accounting
Lab |
1 |
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ACTG 321, Accounting Information Systems
I |
3 |
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ACTG 305,
Corporate Reporting I |
3 |
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ACTG 306,
Corporate Reporting II |
3 |
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ACTG 307,
Corporate Reporting III |
3 |
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ACTG 410,
Cost/Management Accounting I |
3 |
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ACTG 401,
Principles of Fed. Taxation--Individuals |
3 |
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ACTG 411, Auditing
I |
3 |
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ACTG 415,
Government & Not-for-Profit Accounting I |
3 |
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Total |
25
cr. |
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NOTES:
1. Must earn a C or better, but an overall GPA of 3.0 or better is
required for these 8 classes.
2. One 400-level accounting fundamentals course can be taken
for
graduate credit after admission to the MAcct. |

MAcct
Professional Program
ACTG 611
Consol.
Financial Stmts.
|
2 |
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ACTG 675
Elective--Contemp. Acct.
Prob. |
4 |
ACTG 615
Accounting Theory
|
3 |
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ACTG 631
Advanced Tax |
3 |
Electives
600-level electives
600-level electives
300- to
600-level elective
One of the accounting
fundamentals courses may be
used as an elective in the
professional program if
taken for graduate credit.
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1-3
1-3
3
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ACTG 641
Advanced Auditing
|
3 |
ACTG 661
Accounting Law & Ethics
|
3 |
ACTG/MBA/IS 655/656
Technology Perspective
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2 |

Transfer
credits
On occasion, students enter the MAcct program having
completed graduate work at other institutions. Or a student may take
graduate credits at UM while holding graduate non-degree status. The
policy on transfer credits at UM allows for a maximum of nine (9) credits
to transfer from another graduate program or from UM graduate non-degree
status to the MAcct Program upon recommendation of the Graduate Director.
These credits must be acceptable to the School of Business Administration
and the UM Graduate School to be included as part of the 30 credits
required to complete the MAcct Program. Only courses where an A or B
were earned can be transferred. And, although the credits will count
toward the 30 graduation credits, the grades transferred in will not
be included as part of your GPA. Other than under very unique circumstances,
no class that is over 5 years old at the completion of the MAcct can
be transferred in.

Continuous
and Terminal Registration
Once you are admitted to a Graduate
Program and until completion of that program, The University
of Montana requires that all graduate students register for
a minimum of 1 credit in every academic term (excluding summer
sessions) and 4 credits each year. A student may file a leave
of absence request if he plans to step out of the program for
a time. This request must be signed by the Graduate Director
and the Dean of the Graduate School. If the request is denied,
and you step out anyway, you will be dropped from the program
and will have to reapply to be readmitted at a later date. If
you step out without a leave of absence or you do not return
after the leave period if it was granted, you will be dropped
from the program and will have to reapply to be readmitted.
All graduate students must register
for at least one credit in their terminal, final, diploma semester
whether they need the credit to graduate or not.

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