3+1 Master of Accountancy (MAcc)

Overview

Through the College’s 3+1 program, current College of Idaho students are able to earn both their bachelor’s and master’s degrees in four years and an additional summer term. The 3+1 program in which graduates earn a Master of Accountancy (MAcc) is designed to equip individuals with the skills and knowledge needed to analyze, interpret, and communicate financial information effectively. Students will graduate with a deep understanding of financial reporting, auditing, taxation, and accounting information systems.

The 3+1 MAcc is a hybrid program with in-person courses during the fall and spring terms and fully online courses during the final summer term. Our program is 32 credit hours and offers an interdisciplinary curriculum through eight uniquely crafted courses. Through four core courses, three targeted courses and a practicum capstone, students gain the expertise to be dynamic and ethical financial leader in an ever-evolving organizational landscape.

• Accounting Information Systems
• Cost Accounting
• Data Analytics
• Auditing
• Tax Accounting 1
• Tax Accounting 2
• Advanced Accounting
• Capstone: Applied Managerial & Financial Accounting

Admission

The Admission Office is responsible for managing the admission process for prospective students. Admission is granted on a selective basis. The Admission Committee, consisting of College administrators, faculty, and staff, reviews policy set by the Admission Office to admit students who show promise of success at the College. The College does not discriminate on the basis of sex, race, color, age, religion, disability, national and ethnic origin, veteran status, sexual orientation, or gender identity in administration of its admission and financial aid policies.

Admission Requirements and Deadlines

Applicants seeking a Master of Accountancy (MAcc) as a 3+1 dual degree must meet all application requirements listed below no later than May 15th of the applicant’s sophomore year to be considered for the next fall cohort.

1. Complete the online 3+1 MACC application.
2. Upload a current resume or curriculum vitae (CV).
   1. Complete a 500- to 1,000-word personal statement (similar to a letter of interest). This personal statement should reveal something about you as an applicant, the reason you want to pursue this graduate degree and how it will advance your future goals.
3. Pursuing a bachelor’s degree at The College of Idaho and have completed four semesters (or two years) at the College toward completion of your bachelor’s degree with a minimum cumulative GPA of 3.0.
   1. If your cumulative GPA falls below a 3.0, in order to be considered for the program, you must include: (i) an explanation of GPA statement; and (ii) an additional letter of recommendation.
4. Submit transcripts from The College of Idaho.
5. Demonstrate the ability to meet The College of Idaho’s technology requirements for the duration of the graduate program.
6. Submit a letter of recommendation from a College of Idaho faculty member. This letter should highlight your academic or professional experiences relevant to admission to this graduate degree program and evaluate your leadership, interpersonal skills, critical thinking, and judgement as well as your ability and capability to complete an online graduate degree.
   1. If your cumulative GPA falls below a 3.0, in order to be considered for the program, you must submit a second letter of recommendation.
7. Graduate Entrance Exam (optional) – No graduate entrance exam is required for the MAcc program. If you wish to include a score (GRE, MAT, LSAT or GMAT), it will be considered. It may be helpful to include a score if you have a GPA below a 3.0 or if you would otherwise like to bolster your application.

Selection of Applicants

Applicants for the next start date are reviewed on an ongoing basis by the MAcc Admission Committee. The committee reserves the right to accept, reject, or defer an application. Applicants receiving a letter of acceptance are granted a specific time period to notify the program of their intention to enroll.

Enrollment Deposit

The College of Idaho requires a $300 deposit before enrolling. This one-time, non-refundable deposit reserves a student’s place in the graduate program and will be applied to their first term’s tuition.

Tuition and Fees

For the 3+1 degree, students pay their regular undergraduate tuition and fees (and keep their undergraduate financial aid) during their senior year, and then pay the below tuition and fees for the final summer of graduate-level study:

  Summer 2027 Tuition: $12,000
Graduate Program and Technology Fee:  $450

Note: The College of Idaho’s 3+1 MAcc tuition and fees are due before or on the first day of the semester/term.

3+1 Financial Aid Policy

Overview

Some undergraduate students may choose to pursue a 3+1 bachelor’s/master’s degree at The College of Idaho. In their fourth year of study, students in such identified programs will receive their institutional financial aid package, and may receive some or all of their federal and/or state financial aid as long as they are meeting the requirements to receive such aid. (Please see the distinction between undergraduate and graduate terms listed below.) Please note that during the summer after completing their undergraduate degree, students in 3+1 programs are only eligible for graduate-level federal and/or state financial aid and will no longer receive the institutional financial aid they were awarded as an undergraduate.

Undergraduate Semesters

During their undergraduate semesters, students enrolled in 3+1 programs are eligible for federal, state, and institutional undergraduate aid, including:

• Federal Pell Grant* (if eligible)
• Federal Supplemental Opportunity Grant*
• Federal Work-Study*
• Idaho Work-Study* (if eligible)
• Federal Direct Subsidized/Unsubsidized Loans* (undergraduate limits)
• State grants and scholarships
• Institutional scholarships

Graduate-level courses taken by undergraduate students during this period may be used to calculate full-time enrollment only if the classes also apply to undergraduate degree requirements.

*FAFSA Required

Graduate Terms/Semesters

During their graduate semesters/terms, students enrolled in 3+1 programs are eligible for graduate-level financial aid only, including:

• Federal Direct Unsubsidized Loan* (graduate annual limit up to $20,500)
• Federal Work-Study*
• Graduate PLUS Loan*
• Institutional aid for graduate programs (if available)

Students are not eligible for:

• Pell Grant
• Federal Supplemental Opportunity Grant
• Federal Direct Subsidized Loans
• Undergraduate scholarships

*FAFSA Required

MAcc Academic Calendar

Registration and Enrollment

Upon receipt of a student’s enrollment deposit, the College will enroll the student in the courses for the MAcc program for the 2026-2027 academic year and any future academic year until program completion. To complete enrollment, the student must be registered full-time for the semester/term and must either be paid in full for the semester/term or on a payment plan (see Payment Options) on or before the first day of class.

Full-time enrollment for the 3+1 MACC program is 12 credits in the fall and spring semesters and 8 credits in the final summer term. To remain eligible for financial assistance, students must be enrolled in at least five (5) credit hours each semester.

Failure to make satisfactory payment arrangements by the stated deadline will result in expulsion from classes and charges calculated according to the refund rate for withdrawal (see Institutional Refund Policy).

Grading

Students must achieve a minimum of 75 percent to pass each course with a grade of a B- in accordance with the grading policy outlined in the syllabus for each course.

Students are permitted to repeat a course once in which they have earned a grade of C+ or lower. Both attempts appear on the student’s transcript. Only the most recent grade will be used in calculation of the cumulative GPA, and only one attempt may be counted toward meeting degree requirements.

Students who wish to file an academic appeal concerning a course grade should review the Grade Change Policy.

Graduation Requirements

To earn a MAcc degree at The College of Idaho, all students must complete all prescribed courses and pass all courses with a grade of B- or better. This in turn requires all students to graduate with a minimum 2.7 cumulative GPA.