Master of Accountancy (MAcc)
The Master of Accountancy develops the technical and interpersonal skills necessary for success in the accounting profession and fulfills the 150 credit-hour requirement for CPA licensure. Students can choose a concentration in business analytics, finance, information systems, or forensic accounting. This approach allows students to customize their degree.
Many full-time students enter the MAcc directly after completing their undergraduate degree and take sections of the CPA exam during the MAcc program. Most part-time students in the program are employed in professional or managerial positions and bring business experience to share. There are internship opportunities for MAcc students.
Courses are taught in small sections by full-time faculty who research in their fields and by part-time faculty who are active in the profession. The accounting program has earned the AACSB Accounting accreditation, the international standard of excellence in accounting and business education that is held by less than 3% of accounting programs worldwide.
Classes are offered in the evening, Monday through Thursday, with some afternoon and online sessions. All required courses are offered during the fall, spring and summer semesters. Students can pursue the MAcc on a full or part-time basis.
- Master of Accountancy
Marge O'Reilly-Allen, Ph.D., CPA
Associate Professor and Chairperson
Sweigart Hall 350
Program Website: www.rider.edu/macc
Associated Department: Department of Accounting
Master of Accountancy Program Requirements
The MAcc program consists of 30 semester hours at the graduate level (MAcc and PMBA only). The program includes 21 semester hours in required courses and 9 semester hours in MBA or MAcc electives. Please refer to the MBA course descriptions for a listing of PMBA elective courses. MAcc students may choose 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 without an educational background in accounting may also be required to take an additional 25.5 credit hours of pre-program requirements based on their educational and professional experience.
|MACC 650||Seminar in Federal Taxes||3|
|MACC 652||Analysis of Accounting Data||3|
|MACC 654||Issues in Financial Reporting||3|
|MACC 662||Auditing Practice & Problems||3|
|MACC 664||Issues in Managerial Accountng||3|
|MACC 611||Professional Research and Communication||3|
|PMBA 8312||Business Intelligence Tech-Data Mining||3|
MAcc students who hold an undergraduate degree in an area other than business will need to complete all of the Business Prerequisite Requirements and Accounting Prerequisite Requirements before taking upper level Accounting courses.
MAcc students who hold an undergraduate business degree in an area other than accounting may be eligible to waive the Business Prerequisite Requirements but must complete the Accounting Prerequisite Requirements before taking upper level Accounting Courses.
MAcc students who hold an undergraduate degree in accounting may be eligible to waive the Business Prerequisite Requirements and the Accounting Prerequisite Requirements.
Waiver of these courses follows the guidelines defined under the Waiver of Courses section.
Business Prerequisite Requirements
7.5 credits (for students with a non-business undergraduate degree or outdated course work that does not meet the waiver requirements).
|PMBA 8020||Fundamentals of Accounting||3|
|PMBA 8030||Economic Analysis||3|
|PMBA 8040||Basic Financial Principles||1.5|
Accounting Prerequisite Requirements
18 credits (for non-accounting business undergraduate degree or course work that does not meet the waiver requirements)
|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 business prerequisite requirements may be granted under the following conditions:
I) PMBA prerequisite class is waived based on previous undergraduate coursework if:
- Student took the equivalent course less than six years ago and received a grade of B or above.
- Student took the equivalent course more than six years ago and received a grade of B or above and utilizes the knowledge in their professional position on a regular basis, as determined by the Associate Dean for Graduate Programs.
II) PMBA prerequisite class is waived upon the proficiency assessment or successful completion of a review short-course if:
- Student took the equivalent course less than six years ago and received a grade of B- or C+.
- Student took the equivalent course more than six years ago and received a grade of B or better.
- Student took the equivalent course more than six years ago and received a grade of B- or C+ and utilizes that specific knowledge in their professional position on a regular basis, as determined by the Associate Dean for Graduate Programs.
III) PMBA prerequisite class must be taken if:
- Student has never taken the undergraduate equivalent class.
- Student received below a C+ in the class, regardless of when it was taken.
In all cases, the comparable undergraduate courses must have been taken from an accredited school.
Waivers of courses for the “Accounting Prerequisite Requirements” may be granted as outlined in conditions I, if the student receives a “C” or better for these courses. There are no waiver examinations for the “Accounting Prerequisite Requirements” for the MAcc program. When the MAcc “Prerequisite 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.
Courses and Descriptions
MACC 611 Professional Research and Communication 3 Credits
Effective communication and interpersonal skills are key for success in the accounting profession. This course is an interactive seminar designed to provide a strong foundation in professional research and to develop communication and interpersonal skills with an emphasis on the communication and interpersonal challenges that accountants commonly face. Course work is primarily base based and includes a wide variety of video and written assignments that require research to develop accounting services and present to guest professionals and the "client".
MACC 650 Seminar in Federal Taxes 3 Credits
The course examines tax compliance and basic planning concepts available to C corporations, S corporations, partnerships, gifts, estates, and trusts. Topics include tax issues involved in the decision to select a particular form of business organization, fundamental concepts of interstate, international, and New Jersey taxation, and to expose the student to a variety of common tax returns, applicable to the above topics.
Prerequisite(s): completion of ACC 410 Fundamentals of Federal Taxation.
MACC 652 Analysis of Accounting Data 3 Credits
This course uses information technology and data analytical techniques to conduct analysis needs commonly faced by accounting professionals. The course uses cases and projects to pursue such areas of decision concern as financial statement analysis, the evaluation of audit risk and selected additional topics. MACC 654 should be taken before this course.
Prerequisite(s): completion of Preliminary Accounting requirements.
MACC 654 Issues in Financial Reporting 3 Credits
This course uses the conceptual framework to examine standards for financial reporting. Theoretical and conceptual assessments of current reporting issues pertaining to asset valuation and income measurement are addressed through cases, readings, and projects. Topics to be investigated from term to term vary depending on their importance and timeliness to the profession. This course should be taken first or early in the program.
Prerequisite(s): completion of the Preliminary Accounting Requirements.
MACC 656 International Dimensions of Accounting 3 Credits
This course examines the global applications of accounting principles and practices, including the relationship between international accounting issues and company strategy. Topics include theoretical and societal considerations of international accounting issues, the identification of transnational accounting practices, and attempts at harmonization.
Prerequisite(s): completion of the Preliminary Accounting Requirements; this course applies to the Global Business concentration.
MACC 658 Governmental and Not-for-Profit Accounting 3 Credits
This course provides an in-depth study of the concepts, objectives and techniques of the evolving field of accounting for nonprofit institutions and organizations. Areas emphasized include municipal and state governmental units, hospitals, colleges and universities and service organizations. Problems, cases and selected readings are employed.
Prerequisite(s): completion of Preliminary Accounting requirements.
MACC 662 Auditing Practice & Problems 3 Credits
This course is an advanced course in auditing. The course examines current auditing issues, including professional ethics, internal control, risk assessment, data analytics, cybersecurity, and other topics. Topics include basic principles of Generally Accepted Auditing Standards and PCAOB standards, the audit process from the stage of accepting an audit engagement to the stage of completion of the audit, various types of reports that are issued by independent auditors, legal liabilities of independent auditors, ethical responsibilities of auditors and current issues facing the auditing profession (e.g., litigation, auditor independence), role of various entities that influence the public accounting profession (e.g., PCAOB, AICPA, State Societies of CPAs, SEC, IRS) and other types of services (e.g., assurance services) that are provided by CPAs. A wide variety of teaching tools are employed including extensive use of case analysis, online lectures, videos, readings and data analytics software.
Prerequisite(s): ACC 400 Principles of Auditing.
MACC 663 Fraud and Forensic Accounting 3 Credits
This course provides a background in all areas of forensic accounting including: fraudulent financial reporting and the detection of fraud, money laundering and transnational flows, courtroom procedures and litigation support, as well as cybercrime. A wide variety of teaching tools are employed including extensive use of the professional literature, case analysis, videos, role playing and text materials.
Prerequisite(s): completion of the Preliminary Accounting Requirements; this course is required for the Forensic Accounting and Fraud & Forensic Accounting concentrations.
MACC 664 Issues in Managerial Accountng 3 Credits
This course xamines current management accounting practices with an emphasis on world class developments and strategic implications to the firm. Integrates current management accounting literature with considerations of planning, control, decision-making and information needs of the firm.
MACC 665 Fraud Detection and Deterrence 3 Credits
This course explores contemporary forensic accounting topics pertaining to fraud examination, detection and deterrence. Topics include audit responsibility and reporting, professional judgment, quality control and developing effective policies in preventing and detecting economic crimes. Students will apply relevant fraud examination techniques to a variety of settings.
Prerequisite(s): MACC 663 and completion of the Preliminary Accounting Requirements; this course is required for the Forensic Accounting and Fraud & Forensic Accounting concentrations.
MACC 667 Business Valuations: Fundamentals, Techniques and Theory 3 Credits
This course examines fundamentals of business valuations including basic, intermediate, and some advanced concepts and methodologies required by accounting and finance professionals in valuing a closely held (privately-owned) business where there is no market price.
Prerequisite(s): completion of PMBA 8240 or the Preliminary Accounting Requirements; this course applies to the Corporate Accounting for Managers, Forensic Accounting and Fraud & Forensic Accounting concentrations.
MACC 668 Enterprise Risk Management 3 Credits
This course explores current issues and world-class practices of risk management at an organizational level. Emphasis will be placed on the overall risk management cycle of identifying, assessing, responding and managing strategic, reputational, financial and operational risks using contemporary risk management tools.
MACC 670 Accounting Internship 3 Credits
This course provides on-site experiential learning through supervised employment with a participating company. Students will be reviewed periodically by senior staff. Academic assignments, including a formal report, will be developed in conjunction with a faculty member. Permission of the instructor is required.
MACC 690 Special Topics 3 Credits
This course provides study of a timely topic that represents a dimension of business administration or accounting that not covered in a regular course. Such a topic may be offered by the Accounting Department. The nature of the course will be described in the appendix of the registration materials for the semester when the course will be offered.