Skip Sub Menu

Master of Accounting (M.Acc.)

Department web site

Program Overview

The Master of Accounting (M.Acc.) degree equips students to reach their professional goals by providing the requisite knowledge to sit for the Certified Public Accountant (CPA) examination and to enter the profession of public accounting. The degree is designed to complement prior education and experience, or to prepare students without an accounting background for this professional field. The M.Acc. is backed by Drake University’s full resources and reputation.

Program Requirements

  • Number of credit hours required: Thirty to sixty hours of credit are required for completion based upon prior academic experience.
  • Required courses
Course Credits
Foundation Courses - These requirements may be considered met at time of admission with recent undergraduate course work where grades of "C" or better have been earned.  Prior course work is evaluated at time of application review; any unmet foundation requirements must be taken as part of the Master of Accounting program. Up to 24
ACCT 105 - Accounting Information Systems 3
ACCT 110 - Managerial Accounting 3
ACCT 165 - Financial Accounting I 3
ACCT 166 - Financial Accounting II 3
ACCT 175 - Auditing Principles 3
ACCT 185 - Individual Taxation 3
ACCT 186 - Business Entity Taxation 3
BLAW 060 - Business Law I 3
MBA 242 - Evaluating Organizational Performance 3
MBA 251 - Creating Customer Value 3
MBA 253 - Enhancing Firm Value 3
MBA 254 - Leadership & Human Capital Development 3
Required Core Courses 6
ACCT 255 - Tax Research, Policy, and Writing 3
ACCT 275 - Seminar in Auditing 3
MBA 240 - Corporate Governance and Ethics 3
MBA 245 - Leading with Data 3
Accounting Electives - Select four courses from the following 12
ACCT 120 - Advanced Managerial Accounting 3
ACCT 167 - Advanced Financial Accounting 3
ACCT 186 - Business Entity Taxation 3
ACCT 210 - Accounting for Non-Profits 3
ACCT 265 - Emerging Accounting Issues 3
ACCT 276 - IT Auditing 3
ACCT 277 - Fraud Examination 3
ACCT 278 - Internal Auditing 3
ACCT 280 - Financial Statement Analysis 3
BLAW 120 - Business Law II 3
BLAW 250 - Accounting and the Law 3
Free Electives - Select two graduate courses from accounting, business, or other discipline in consultation with advisor. 6

Other requirements

  • BUS 205 - Leadership Essentials
    • All CBPA graduate students are required to take this workshop designed to enhance and improve the key competencies of an effective presentation in a professional setting.
    • Students complete this workshop in their first semester.
  • Any limitations and special policies (eg., G.P.A. requirement or requirements that students take certain courses at Drake):
    • G.P.A.: Maintain a 3.0 or higher.
    • Courses must be completed with a “C” or better; no more than two “C” grades may be received; the cumulative grade point must be a 3.0 or better.
    • 12 hours of graduate work may be transferred in from an accredited university.
    • Transfer courses must be advisor-approved.
    • Courses transferred in are transferred as TR (no grade) and do not affect the Drake G.P.A.
    • Transferred coursework must be at a B- level or better.
    • Transfer credits earned before admission are counted on the following scale:
      • Courses taken 0-5 years before degree completion may be transferred in as full credit.
      • Courses taken 6-10 years before degree completion may be transferred in as ½ credit.
      • Courses over 10 years old are not accepted.
      • Courses that are accepted must relate to the program of study.


  • Students may complete the M.Acc. program on either a part-time or full-time basis. Courses, however, are offered only in evening and weekend formats. There are no graduate-level daytime courses.
  • Students must be admitted to the M.Acc. program to enroll in graduate courses.


Master of Accounting applicants must meet the following admission requirements.

  • Graduate Admission Application. Applications may be completed online.
  • Application Fee of $50. Applicants who have previously paid the fee are not required to do so again.
  • Official transcripts for ALL undergraduate and graduate coursework from EVERY institution attended (even if a degree was not earned).
  • Current professional resume.
  • Personal essay: A personal essay no longer than one page should explain the candidate’s reason(s) for pursuing the M.Acc. degree. Examples of leadership background and experience should be included.
  • Submission of two letters of recommendation.
  • Grade Point Average Criteria: Successful candidates for admission typically have the following minimum graduate point average. Students who do not meet these G.P.A. minimums may contact the Graduate Programs Office of the College of Business and Public Administration for additional information.
    • Undergraduate GPA = 3.00 (upper division and cumulative), and
    • Graduate GPA = 3.00 (cumulative)
  • Test requirement: Applicants must submit official GMAT or GRE results. Successful candidates for admission typically have a minimum score of 500. For GMAT testing information, go to: GRE scores: Quantitative=152, Verbal=152. For GRE testing information, go to  Details on the entrance exam waiver can be found at
  • TOEFL exam: International candidates must submit TOEFL results. Minimum acceptable TOEFL score is 213 on the computer-based examination, 550 on the paper-based examination, or 79-80 on the internet-based test.
  • Application deadlines: To be eligible for consideration, applications must be received by the following deadlines.
    • Fall admission - July 15
    • Spring admission - December 1
    • Summer admission - April 1

2018-2019 Drake University Graduate and Professional Programs Catalog

University News