Master of Accountancy

The accountancy program at Rocky Mountain College is designed to prepare students for careers in public, governmental, not-for-profit, or industrial accounting. The program is designed to allow students to build on skills and knowledge developed through undergraduate coursework to become skilled, entry-level professional accountants upon graduation. The curriculum is based on the American Institute of Certified Public Accountants (AICPA) core competencies and prepares students to sit for the certified public accountant exam. In its entirety, the program is comprised of both undergraduate and graduate study, which leads, ultimately, to the Master of Accountancy degree.

Students who enter the accountancy program as baccalaureate degree holders from an institution other than Rocky Mountain College must meet only the master’s degree requirements and will graduate only with the Master of Accountancy degree. These students should consult with their academic advisor to ensure that, in total, their academic preparation makes them eligible for the CPA exam. Depending upon the student's academic background, additional courses may be necessary to become eligible for the CPA exam.

3 + 2 Program Candidates

New and prospective undergraduate students in accounting, including the 3+2 bachelor's in business management plus master's in accountancy, see Business and Accounting website for additional program information.

Current RMC undergraduate students (including undergraduate students who transfer to RMC) are subject to a two-tiered admission process to the master's program.

1) After taking the necessary undergraduate prerequisite courses, students are first permitted to enroll in graduate-level courses (typically for the fourth year of study).

To be permitted to enroll in graduate-level courses, students must have completed 90 semester hours of college-level credit with a cumulative GPA of 2.75 or above. The 90 earned credits must include the following: ACC 210, ECO 205, MAT 210, ACC 309, ACC 323, ACC 351, ACC 352 and BSA 311. The cumulative GPA for these courses must be 3.00 or above, and all must be passed with a grade of "C-" or higher.

2) Upon completing 120 college-level credits, candidates are eligible to enter to the Master of Accountancy program. Candidates must have completed two semesters of graduate level courses and be in good academic standing. Contingent upon sufficient academic progress, students are formally admitted to the Master of Accountancy program for the final two semesters of study.

Students taking graduate level accounting courses must have a member of the accounting faculty as an academic advisor.

Graduate Student Admission

Applicants for the program who possess undergraduate degrees from an institution other than Rocky Mountain College will be considered for admission based on the following:

  • Possession of an earned bachelor’s degree from a regionally accredited institution. The candidate’s major field of study must be a field other than accounting.
  • Cumulative undergraduate GPA of 3.00 or above.
  • Completion of the following eight prerequisite courses (the cumulative GPA for the courses must be 3.00 or above):

1.         ACC 210: Foundations of Accounting (or equivalent)

2.         ACC 351: Intermediate Accounting I (or equivalent)

3.         ACC 352: Intermediate Accounting II (or equivalent)

4.         BSA 311: Principles of Finance (or equivalent)

5.         ECO 205: Principles of Economics (or equivalent)

6.         MAT 210: Probability and Statistics (or equivalent)

7.         ACC 323: Taxation of Individuals (or equivalent)

8.         ACC 309: Managerial Accounting (or equivalent)