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+ Campus alert: A-State Closed Jan. 16

A-State Closed on Jan. 16 due to winter precipitation.

Arkansas State University is closed today, Tuesday, Jan. 16, due to winter precipitation. All winter response staff members are requested to report to their duty stations.

Overnight, snow fall made conditions for students, faculty and staff hazardous.

"Our administrative team determined the snowfall was going to be heavier than forecast and while today was scheduled to be the first day of class for the spring 2018 semester, I've decided it is best that we cancel classes for today," Chancellor Kelly Damphousse said.

All classes at the Jonesboro and Paragould locations are cancelled. Online classes continue.

While offices and classes are closed, university residential life areas continue to operate to support the on-campus student population.

Important Updates

  • The American Spiritual Ensemble will perform at Fowler Center's Riceland Hall tonight at 7:30pm.
  • For students living on-campus, Acansa Dining Hall will operate under "brunch hours" with service from 10:30 a.m. to 2:00 p.m. and then 4:30 p.m. to 6:30 p.m.
  • ETS testing candidates that were scheduled for today should contact the Testing Center in the Reng Student Union at 972-2038 when A-State reopens and they will assist with rescheduling.
  • The Red WOLF Center will open today on winter weather hours of noon until 5 p.m.
  • Dean B. Ellis Library is closed all day today.

For updates on A-State events, please check the university’s official website AState.edu or social media feeds, Facebook.com/ArkansasState or @ArkansasState on Twitter.

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Master of Accountancy

Master of Accountancy(M.A.cc)

College: College of Business

Department: Accounting


The Arkansas State University MAcc Program is a professional degree program designed to prepare students for careers in accounting and related fields. This program prepares students for advancement beyond entry-level positions, and provides an excellent avenue to obtaining the 150 credit hours required to sit for the CPA exam.

Coursework Overview

For students with an undergraduate accounting degree from an U.S. AACSB accredited university, the program usually requires 30 hours of course work. Students holding an undergraduate business degree in another field from an AACSB accredited university are required to take the accounting prerequisites. Students whose undergraduate degrees are in a non-business related field normally will take 12 additional hours of foundation courses.

Curriculum and degree requirements can be found in the most current Graduate Bulletin.

Visit the bulletins page >>

  • Prerequisites

    Business Foundation Courses

    The business foundation courses are required for students who wish to enter a business graduate program. These courses may be taken at the graduate level (fast track) or the undergraduate level, or a combination of both. Foundation courses will NOT be counted toward your graduate GPA for retention/graduation purposes. A candidate must have completed the following courses with a grade of 'B' or better.

    MBA 500V - Survey of Accounting

    • ACCT 2033 - Intro to Financial Accounting
    • ACCT 2133 - Intro to Managerial Accounting

    MBA 501V - Survey of Finance

    • FIN 3713 - Business Finance

    MBA 502V - Survey of Macroeconomics

    • ECON 2313 - Principles of Macroeconomics

    MBA 503V - Survey of Microeconomics

    • ECON 2323 - Principles of Microeconomics

    MBA 507V - Survey of Law

    • LAW 2023 - Legal Environment of Business

    MBA 508V - Survey of Statistics

    • ECON 2113 - Business Statistics

    MBA 509V - Survey of Operations Management

    • CIT 3523 - Operations Management


    Upper Level Accounting Courses

    In order to be considered for admission into the MAcc program, a candidate must have completed the following courses with a grade of 'B' or better:

    • ACCT 3003 - Intermediate Accounting I
    • ACCT 3013 - Intermediate Accounting II
    • ACCT 3033 - Intermediate Accounting III
    • ACCT 3053 - Cost Accounting with a Managerial Emphasis
    • ACCT 4013 - Individual Income Tax (Tax I)
    • ACCT 4033 - Accounting Information Systems
    • ACCT 4053 - Auditing
  • Admission Criteria

    Graduate School Admission

    All applicants must first apply online to the Graduate School for their desired program. Visit the Graduate School website for more information.

    View the Graduate School admission criteria >>

    Non-degree Candidates

    Non-degree candidates cannot enroll in College of Business graduate courses unless they meet all the admission requirements of the degree candidate. Students who are admitted to masters degree programs outside the College of Business will not be permitted to take more than nine semester hours of College of Business graduate courses unless they meet all of the admission requirements of the degree candidate.

    Admission into the MAcc Program


    An official transcript is required from every college and university you have attended since graduating from high school. All prior course work including summer sessions, night school and any graduate study should be included. All international transcripts must be translated into English. The translations should be notarized or officially validated.

    Required Tests

    All applicants are required to take the Graduate Management Admission Test (GMAT) administered by Pearson VUE. Test scores more than 5 years old will not be accepted. Please arrange for your GMAT scores to be reported directly to Arkansas State University by Pearson VUE. The Arkansas State University code number is 6011.

    All applicants whose native language is not English must submit a score for the Test of English as a Foreign Language (TOEFL) or IELTS. The required score for the TOEFL is 550 on the paper based, 253 on the computer based and 79 on the internet based test. Applicants taking the IELTS have to score 6.0. Please arrange for your TOEFL scores to be reported to Arkansas State University.

    Each applicant is responsible for having his/her official GMAT and TOEFL scores sent directly to the Graduate School under separate cover.

    Unconditional Admission

    Applicants to the College of Business Graduate Program may attain unconditional admission with either the Graduate Management Admission Test (GMAT) or the Graduate Records Exam (GRE) as indicated below:

    Submission of GMAT®
    1. A minimum cumulative GPA of 2.75 or its equivalent on a 4.00 scale on all undergraduate coursework completed and a minimum GMAT® of 480 to achieve the formula score of 1030 as follows: 2.75 X 200 + 480 = 1030
    2. A minimum GPA of 3.00 or its equivalent on a 4.00 scale on the last 60 hours of undergraduate coursework completed and a minimum GMAT® of 480 to achieve the formula score of 1080 as follows: 3.00 X 200 + 480 = 1080
    Submission of GRE®
    1. A minimum cumulative GPA of 2.75 or its equivalent on a 4.00 scale on all undergraduate coursework completed and a minimum GRE® composite of 300 (must have a minimum of 145 on the Verbal part and a minimum of 145 on the Quantitative part) to achieve the formula score of 850 as follows: 2.75 X 200 + 300 = 850
    2. A minimum GPA of 3.00 or its equivalent on a 4.00 scale on the last 60 hours of undergraduate coursework completed and a minimum GRE® composite of 300 (must have a minimum of 145 on the Verbal part and a minimum of 145 on the Quantitative part) to achieve the formula score of 900 as follows: 3.00 X 200 + 300 = 900

    Information pertaining to the GMAT may be obtained by contacting the Testing Center at (870) 972-2038 or by visiting their website.

    Conditional Admission

    An applicant to the College of Business Graduate Program who fails to meet the minimum GPA, but who meets the formula stated above by offsetting a lower GPA score with a higher GMAT or GRE score may be admitted conditionally by the director of graduate business programs based on the applicant's outstanding academic record as evidence of the ability to succeed in the program.

    Pre-Graduate Program

    No applicant will be admitted to the College of Business Graduate Program without a satisfactory score on the GMAT or GRE. Applicants are encouraged to take the GMAT or GRE early to be admitted to the program. An applicant without the GMAT or GRE may take the foundation courses and/or a maximum of nine hours of regular graduate courses as a pre-graduate (non-degree) student. Foundation courses do not apply toward the College of Business Graduate Program. International students are not permitted to enroll as a pre-graduate student and cannot take courses or be admitted to the College of Business Graduate Program without submitting the required GMAT or GRE and TOEFL scores.

    Affidavit of Financial Resources of International Applicants/Visa Status

    Check the Office of International Programs website for more information.

    The completion of the affidavit to the satisfaction of Arkansas State University is one of the requirements that must be met before a Form I-20 can be issued. Return the completed form with the statement and signature from an official of your financial institution to Graduate Admissions, P.O. Box 1570, State University, AR 72467 USA.

    International applicants need to indicate on the affidavit the amount of funds in United States currency that will be available to them during each year that they plan to be in the United States. Funds must be verified by a certified statement from an official of the financial institution and/or government agency.

    To expedite processing, applicants are encouraged to submit this information with their applications.

  • How to Apply

    To apply to the MAcc program, simply complete the application to the graduate school.  You will be prompted for the program in which you wish to apply for on the application. Once you are admitted to the graduate school, your application will be forwarded to the specific program for review.

    Go to the graduate school application >>
  • Capstone Experience

    Seminar in Financial Accounting Theory

    Modern accounting theory; its background and applications, with emphasis on the authoritative pronouncements, including comparisons of U.S. and International Accounting Standards. This capstone course will culminate in a written issues paper and a presentation of the results of the research. Students must be in their last semester of coursework. A grade of B or better will be required for graduation.

  • CPA Exam Information

    Sitting for the CPA

    Some CPA Boards may require other classes as prerequisites to sit for the CPA exam. These requirements do not affect the granting of the ASU MAcc degree, but may impact students’ ability to sit for the CPA exam which is often another component of students’ career goals. Students should consult the CPA Board where they will take the CPA exam for additional guidance on CPA exam requirements that may impact their recommended course work. Accounting advisors can help you interpret the Board rules for your respective state but cannot offer any definitive rulings on Board requirements.

    Minimum Qualifications

    Most states now require first time CPA exam candidates to have 150 hours of basic education. The ASU Bachelor of Science in Accounting is 126 hours. While a uniform CPA Exam is given, minimum qualifications to sit for the CPA Exam can vary from state to state.

    Review the rules for specific states >>

    Those interested in the CPA exam will need to be familiar with the specific residency and coursework requirements of the state where they plan to take the CPA exam and discuss these rules with their advisor in planning specific electives in their program of study.

    The Arkansas State Board of Public Accountancy’s website includes information about the CPA exam, including Accountancy Rule 3 dealing with education requirements.

    First time candidates for the CPA Exam in Arkansas must have a Bachelor's degree. The college coursework must include the equivalent of 30 semester hours of accounting at the graduate or undergraduate level and 30 hours of business coursework. A minimum grade of “C” is required in each accounting and business course. A minimum of 150 hours of college credit hours required for licensure.

    Preparing at ASU for the CPA Exam

    ASU students have four tracks they can use to prepare themselves for the CPA exam:

    1. A B.S. in Accounting (120 hours) plus the Master's of Accountancy (MAcc) (30 hrs).
    2. A B.S. in Accounting (120 hours) plus another College of Business's graduate degree such as the Master's in Business Administration (33 hrs).
    3. A Bachelor's from the College of Business with a major other than Accounting (such as finance or information systems) plus 30 hours of undergraduate or 20 hours of graduate coursework in accounting. A minimum of 150 semester hours are required.
    4. A Bachelor's degree other than in a business areas plus 30 hours of course work similar to the College of Business core and 30 hours of undergraduate or 20 hours of graduate coursework in accounting.

    The first and second tracks above (B.S. in Accounting plus MAcc or other graduate business degree) are recommended to prepare for the CPA Exam in Arkansas, but the last two approaches provide flexibility for mature students coming back for a second degree.

    A requirement in Arkansas is that your education must include coverage of specific accounting topics. One of these topics, governmental/nonprofit accounting, is not required in the ASU Bachelor of Science in Accounting program. This topic is covered in ACCT 4123, and students planning to sit for the CPA exam in Arkansas must take ACCT 4123 as part of their undergraduate coursework.

  • Certifications After Graduation

    Certification demonstrates proficiency in today's most sought-after skills. Employers prefer to hire and retain those who achieve and maintain their designation. Numerous certifications are available in accounting. Some certifications cross over into other business disciplines. Several are listed below along with websites where more information can be obtained.

Accredited by AACSB

AACSB LogoThe Arkansas State University College of Business is accredited by the Association to Advance Collegiate Schools of Business International, which represents the highest standard of achievement for business schools worldwide. Approximately 30% of the business schools in the U.S. (5% globally) achieve AACSB accreditation and it is the hallmark of excellence in business education.

Visit their website >>