B.Acc./ M.A.C.C. or M.Tax. Combined Programs
The combined programs allow students to combine their B.Acc. program with either the M.A.C.C. or the M.Tax. programs. The combined programs allow students to begin their graduate programs early while they are still completing their B.Acc. program. The actual program requirements for the undergraduate or graduate program are unchanged from those described under the individual programs. B.Acc. students admitted to the M.A.C.C. or M.Tax. combined programs may begin taking graduate program coursework starting in the summer after their Junior year. The combined program allows students to complete both their B.Acc. and either the M.A.C.C. or M.Tax. degrees in approximately four and one half to five years on a full-time basis.
Undergraduate B.Acc. students interested in meeting the 150-hour requirements to become C.P.A.s are strongly encouraged to consider the combined program option. C.P.A. laws in a majority of states have recently been changed to require 150 units of university credit to receive a C.P.A. certificate. Additional information on this requirement is available from most State Boards of Accountancy.
Only students who are currently enrolled in the B.Acc. degree program at USD are eligible for admission to a combined program. Admitted students will likely enroll in daytime undergraduate courses and evening M.A.C.C. courses so that both degrees can be completed on a full-time basis in the shortest possible time frame.
Since M.A.C.C. or M.Tax. courses are offered in five week terms on a year-round basis, students interested in completing the combined program quickly should plan on taking M.A.C.C. or M.Tax. courses during the summers starting after the Junior year. In fact, the M.A.C.C. or M.Tax. class schedule has been efficiently designed to allow combined program students to take their M.A.C.C. or M.Tax. required courses in the summer between their Junior and Senior years.
Program Requirements:
The B.Acc./M.A.C.C. or B.Acc./M.Tax. Combined Programs are 154-unit program consisting of the 124-semester unit requirements for a Bachelor of Accountancy degree (see the Undergraduate Bulletin) and the 30 semester-unit requirements for either the M.A.C.C. or M.Tax. degrees. Students interested in either combined program should review the M.A.C.C. or M.Tax. program requirements discussed above.
B.Acc. students accepted into the combined program should consult with their faculty mentor, the director of the M.A.C.C. or M.Tax. program, and the university’s financial aid office to ensure they enroll in the appropriate mix of undergraduate or graduate courses each semester prior to completing their B.Acc. requirements so that they will maximize their availability of financial aid.
Admission Process for the Combined B.Acc./M.A.C.C. or B.Acc./M.Tax. Programs:
Students must complete the following for admission to the combined B.Acc./M.A.C.C. or B.Acc./M.Tax. degree programs:
- Complete the Master of Science in Accountancy or Master of Science in Taxation Admission Application, including the payment of any applicable application fees.
As discussed below, to be considered for admission into the Combined Program, a student must meet the criteria listed below:
- Declared USD Bachelor of Accountancy major only
- Completion of a minimum Acct 300 and one additional upper-division undergraduate Accountancy course
- Completion of a minimum of 84 undergraduate-semester hours applicable toward their B.Acc.
- A 3.0 GPA overall
- A 3.0 GPA in all upper-division accountancy courses
- A GMAT score of 550 (waived if 3.25 GPA in overall USD coursework)
The application includes the following items:
- Application
- Three letters of recommendation
- Résumé
- Personal statement
- $45 application fee
- GMAT (waived if 3.25 GPA in overall USD coursework)
Upon Acceptance:
- You must select a faculty mentor.
- You must meet with that mentor and complete an approved “M.A.C.C. or M.Tax. Program Plan” prior to the beginning of M.A.C.C. or M.Tax. coursework.
Program and Course Sequencing Requirements for B.Acc./M.A.C.C. or B.Acc./M.Tax. combined program. The following sequencing requirements must be met by all students in the combined program:
- Under no circumstances will a student in the combined program be able to receive their M.A.C.C. or M.Tax. degree prior to the completion of their B.Acc. degree.
- Under no circumstances will completed M.A.C.C. or M.Tax. course credit be applied toward any USD undergraduate degree requirements.
- Students in the combined program may not enroll in any GSBA prefixed M.B.A. courses that are anticipated to be used as M.A.C.C. or M.Tax. electives until they have completed all B.Acc. degree requirement (i.e, GSBA prefixed courses may only be completed after the undergraduate degree is completed).
- Students will receive their B.Acc. degree upon completion of the requirements of that degree program.
- Students who have received admittance in the combined program must complete their remaining M.A.C.C. or M.Tax. degree requirements within five years of completing their B.Acc. degree or must reapply to the M.A.C.C. or M.Tax. program.
