Master of Accountancy Program Requirements
The MAcc program consists of 30 semester hours at the graduate level, (MAcc and PMBA only). At least 15 semester hours are in accounting courses and the remaining semester hours are to be taken as MBA or MAcc electives. Please refer to the MBA course descriptions for a listing of PMBA elective courses. MAcc students may elect to use both MAcc and MBA electives to create concentrations. See the “Concentration” section provided in this catalog. Required graduate accounting courses are offered each semester. Graduate accounting electives are typically offered on a three-semester rotational basis. Students may also be required to take an additional 25.5 credit hours of pre-program requirements based on their educational and professional experience.
|Code ||Title ||Credits |
|MACC 650||Seminar in Federal Taxes||3|
|MACC 652||Analysis of Accounting Data||3|
|MACC 654||Issues in Financial Reporting||3|
|MACC 656||Interntnl Dimensions of Acct||3|
|Govt & Not for Profit Acctng|
|Auditing Practice & Problems|
|Fraud and Forensic Accounting|
|Issues in Managerial Accountng|
|Fraud Detection and Deterrence|
|Business Valuations: Fundamentals, Techniques and Theory|
|Accounting Internship (requires prior approval of the Accounting Department Chairperson)|
|Special Topics: Entrp Risk Mgt|
Note: Because Rider has earned AACSB Accounting accreditation, students who graduate with the MAcc degree are deemed to have met educational requirements to sit for the CPA exam in any state. We strongly encourage students planning to take the exam to consider the following elective courses: Business Law (PMBA 8491), Govt & Not for Profit Acctng (MACC 658), Issues in Managerial Accountng (MACC 664) and Auditing Practice & Problems (MACC 662).
MAcc students who hold an undergraduate degree in an area other than business will need to complete all of the Business Core Requirements and Accounting Core Requirements before taking any Upper Level Accounting Courses.
MAcc students who hold an undergraduate business degree in an area outside of accounting may be eligible to waive the Business Core Requirements but must complete the Accounting Core Requirements before taking any Upper Level Accounting Courses.
MAcc students who hold an undergraduate degree in accounting may be eligible to waive the Business Core Requirements and the Accounting Core Requirements.
Waiver of these courses follows the guidelines defined under the Waiver of Courses section.
Business Core Requirements
7.5 credits (for students with a non-business undergraduate degree or outdated course work that does not meet the waiver requirements). See the communications requirement noted below.
|Code ||Title ||Credits |
|PMBA 8020||Fundamentals of Accounting||3|
|PMBA 8030||Economic Analysis||3|
|PMBA 8040||Basic Financial Principles||1.5|
Business Writing Requirement
One objective of the MAcc program is to develop strong written communication skills. This will be done both formally, through a class for those not demonstrating a level of proficiency expected for business professionals, and informally for all students through faculty review of student-prepared course materials such as research reports, case study write-ups and papers.
Each student who enters the MBA or MAcc program must have their writing skills formally assessed in one of the following ways:
- Through the writing portion of the GMAT or GRE. A score of 4.5 or better on the GMAT writing section or a score of 4 or better on the GRE Analytical Writing section would rate the student as proficient.
- Through the Graduate Business Writing Assessment, a 60-minute test in which students write a passage in response to a prompt. The passage is graded using a rubric that assesses Voice/Tone; Organization; Ideas, Support and Development; and Grammar and Mechanics. Students must score a 3 (adequate) on all four of the writing elements for a passing grade.
Students who fall below the proficient levels as identified above on any of the specified assessments will be required to do one of the following:
- Complete a business/workplace writing course at a U.S.-accredited university. The student must achieve a “C” or better in the course, demonstrating basic proficiency. Courses must be approved by the Associate Dean for Graduate Programs. ENG 321 is not included as an approved course for this purpose.
- Retake either of the above assessments until a proficient level is reached. Students will be provided with a directory of resources to improve their business writing skills prior to retaking the assessments including Rider writing lab, online tutorials and not-for-credit courses.
Students need to satisfy the above requirement within the first 6 credit hours of taking breadth and elective courses in the graduate business program. Students who do not satisfy the above requirement within the specified time frame will not be allowed to take additional breadth or elective courses in the graduate business program until the requirement is satisfied; he or she may continue to enroll in pre-program courses.
Accounting Core Requirements
18 credits (for non-accounting business undergraduate degree or course work that does not meet the waiver requirements)
|Code ||Title ||Credits |
|ACC 302||Cost Management||3|
|ACC 310||Acct Theory & Concepts I||3|
|ACC 311||Acct Theory & Concepts II||3|
|ACC 400||Principles of Auditing||3|
|ACC 405||Acct Problems & Practice||3|
|ACC 410||Fund of Federal Taxation||3|
The Master of Accountancy (MAcc)–Waiver of Courses
A waiver of a course from the “Business Core Requirements” may be granted under the following conditions:
- If the student has graduated from an AACSB-accredited business program within five years prior to the semester admitted, and the student achieved a “B” or better in the equivalent course or sequence of courses.
- If the student has achieved a “B” or better in an equivalent undergraduate course (at an accredited four-year institution) or graduate course (at an AACSB-accredited university) within six years prior to the semester admitted.
- Based on a combination of education and work experience at the discretion of the Associate Dean of Graduate Programs.
- With the approval of the Associate Dean for Graduate Programs, students may take proficiency exams to test out of the Business Core Requirements courses if the above criteria are not met. A grade of “B” or better is required on the proficiency exams. Within the first year of matriculation, a student is able to take the proficiency exam once on one of the six specified dates. Students may not repeat any proficiency exams.
Waivers of courses for the “Accounting Preliminary Requirements” may be granted as outlined in the first two conditions above, provided the student receives a “C” or better for these courses. There are no waiver examinations for the “Accounting Preliminary Requirements” for the MAcc program.
When the MAcc “Accounting Preliminary Requirements” or the MBA “Pre-Program Requirements” are waived, the student is responsible for a satisfactory level of competency with the representative material. If necessary, the student should review and/or seek tutoring support for the waived material in preparation of advanced courses. Any appeal of a waiver decision based on previous course work must be made to the Associate Dean for Graduate Programs within the first semester of the program.