Accountancy Program Admission

Follow this link for a complete overview and listing of program requirements.

Traditional Graduate Admission

Students who enter the accountancy program as baccalaureate degree holders from an institution other than Rocky Mountain College must meet only the master's of accountancy 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. Applicants for the program who possess undergraduate degrees 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)

3:2 Program Admission

Current RMC undergraduate students and undergraduate transfers to RMC are subject to a two-tiered admission process. Students are first admitted to the accounting program for the fourth year of study then, contingent upon sufficient  academic progress, to the master of accountancy program for the fifth year of study. The specific admission requirements are:

  • For the accounting program, candidates must have completed 90 semester hours of college-level credit with an overall cumulative GPA of 2.75 or above. The 90 earned credits must include: ACC 210, ECO 205, MAT 210, ACC 309, ACC 323, ACC 351, ACC 352, and BSA 311. The cumulative GPA for these eight courses must be 3.00 or above, and all courses must be passed with a grade of at least C-.
  • Upon completing 124 college-level credits, candidates are eligible for formal admission to the master of accountancy program.
  • To be admitted, candidates must be currently enrolled in the accounting program and be in good academic standing.
  • Students taking graduate-level courses must have a member of the accounting faculty as their academic advisor.

Course Sequence

Courses are taught on a four semester rotating cycle. Therefore, the program will take a minimum of four semesters to complete. Current RMC students will generally begin the program in their first semester of the senior program (see “3:2 Program Admission”). The program is designed to avoid any sequencing problems, so a student may begin the program in any individual semester.

The prerequisites for the master’s level courses are ACC 352: Intermediate Accounting II and ACC 323: Taxation of Individuals.

No transfer credit or advanced placement is allowed to replace any portion of the Accountancy program. Additionally, courses may not be repeated.

Master of Accountancy

Curriculum and Requirements

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