165 Professional Accountancy (MPAcc) Program provides an additional year of training for the professional accountant. In addition, the MPAcc satisfies the requirements of the Utah Public Accountancy Act for those wishing to sit for the Uniform CPA Examination. It gives the students an opportunity to increase the depth of their understanding in key areas and allows a broadening of perspective by providing course work in a variety of areas that cannot be considered in an undergraduate program due to time constraints. The program requires a minimum of 30 semester hours beyond a bachelors degree in accounting. The program must contain not less than 15 semester hours of accounting of which 12 must be in courses reserved exclusively for graduate students. The program must contain not less than 9 semester hours outside of the accounting discipline. The Graduate Coordinator must approve each MPAcc student's plan of study which will show all courses that the student plans to take. A plan of study must be filed when a student is accepted into the program, when the student wishes to make changes, and each year the student remains in the program. Any MPAcc student receiving a "C" grade in any class which is part of the course work leading to a Master of Professional Accountancy will be placed on academic probation. If a second "C" is received, such student will be terminated from the MPAcc program. Any MPAcc student receiving a "D" or "E" grade in any class which is part of the course work leading to a Master of Professional Accountancy will be terminated from the MPAcc program. Students can select one of the following tracks. Courses required for each track are as follows: Audit/Financial Track Required Courses (18 credit hours) MPAcc 6120 Financial Accounting & Reporting (3) MPAcc 6150 Financial Accounting Theory (3) MPAcc 6550 Audit Techniques & Cases (3) MPAcc 6570 Information Systems Auditing (3) MPAcc 6580 Internal Auditing (3) MPAcc 6620 Databases & Information Systems (3) Elective Courses (12 credit hours) Select at least 12 hours from approved 4000 or higher-numbered courses in the Goddard School of Business and Economics which were not taken in the student's undergraduate program. (Acctng 5130 must be part of the 12 hours, if not taken in the student's undergraduate program). Nine or more hours must be taken outside the accounting discipline. Tax Track (30 credit hours) Required Courses (15 credit hours) MPAcc 6400 MPAcc 6420 MPAcc 6460 MPAcc 6470 and one of the following MPAcc 6410 MPAcc 6450 MPAcc 6480 Tax Research & Planning (3) Wills, Gifts, Estates, & Trusts (3) Advanced Corporate Taxation (3) Advanced Partnership Taxation (3) International Taxation (3) Tax Policy & Procedure (3) Retirement Planning (3) Elective Courses (15 credit hours) Select 15 hours from approved 4000 or higher-numbered courses in the Goddard School of Business and Economics which were not taken in the student's undergraduate program. (Acctng 5440 must be part of the 15 hours, if not taken in the student's undergraduate program). Nine or more hours must be taken outside the accounting discipline. Cost/Systems Track (30 credit hours) Required Courses (18 credit hours) MPAcc 6310 MPAcc 6330 MPAcc 6340 MPAcc 6620 IS&T 6630 and one of the following MPAcc 6570 MPAcc 6580 Advanced Cost Accounting (3) Advanced Managerial Accounting (3) Controllership (3) Databases & Information Systems (3) Networking & Information Systems (3) Information Systems Auditing (3) Internal Auditing (3) Elective Courses (12 credit hours) Select at least 12 hours from approved 4000 or higher-numbered courses in the Goddard School of Business and Economics which were not taken in the student's undergraduate program. (Acctng 5130 must be part of the 12 hours, if not taken in the student's undergraduate program). Six or more hours must be taken outside the accounting discipline. General Track (30 credit hours) Required MPAcc Courses (12 credit hours) One of the following MPAcc 6400 MPAcc 6410 MPAcc 6420 MPAcc 6450 MPAcc 6460 MPAcc 6470 MPAcc 6480 One of the following MPAcc 6120 MPAcc 6150 MPAcc 6580 MPAcc 6550 MPAcc 6570 One of the following MPAcc 6310 MPAcc 6330 MPAcc 6340 Tax Research & Planning (3) International Taxation (3) Wills, Gifts, Estates, & Trusts (3) Tax Policy and Procedure (3) Advanced Corporate Taxation (3) Advanced Partnership Taxation (3) Retirement Planning (3) Financial Accounting & Reporting (3) Financial Accounting Theory (3) Internal Auditing (3) Audit Techniques & Cases (3) Information Systems Auditing (3) Advanced Cost Accounting (3) Advanced Managerial Accounting (3) Controllership (3) Required Information Systems Course MPAcc 6620 Databases & Information Systems (3) Elective Courses (18 credit hours) Select at least 18 hours torn approved 4000 or higher-numbered courses in the Goddard School of Business and Economics which were not taken in the student's undergraduate program. Three or more hours must be taken within the accounting discipline (to include at least three elective hours must be from 6000 level accounting classes.) Nine or more hours must be taken outside the accounting discipline. Other MPAcc Electives MPAcc 6250 SEC Accounting (3) MPAcc 6130 Government and Non-Profit Accounting (3) Application for admission to the Master of Professional Accountancy Program should normally be made by July 1, October 1, and March 1 of the year during which admission is sought. Application for admission must include GMAT scores and official undergraduate transcripts. It is expected that the Master of Professional Accountancy Program will entail approximately two semesters of study for a student with a bachelors degree in accounting. Students with other General PROFILE ENROLLMENT STUDENT AFFAIRS ACADEMIC INFO DEGREE REQ GENED Jnterdisciplinary FYE HNRS BIS LIBSCI INTRD MINORS Applied Science & Technology CEET CS MFET/MET CMT CDGT ENGR AUTOSV/AUTOTC IDT SST TBE Arts & Humanities COMM ENGL FORLNG DANCE MUSIC THEATR ART Business & Econ MBA MPACC/ACCTNG- BUSADM FIN LOM MGMT MKTG ECON/QUANT IS&T Education MEDUC CHFAM ATHL/AT HEALTH/NUTRI PE/REC EDUC Health Professions CLS DENSCI PARAMD HTHSCI HAS/HIM NURSNG RADTEC DMS NUCMED RADTHR RESTHY Science BOTANY CHEM GEOSCI MATH/MATHED MICRO PHSX ZOOL Social & Behavioral Sciences MCJ/CJ ECON GEOGR HIST POLSC PHILO PSYCH SOCLWK GERONT SOCLGY ANTHRO AEROSP MILSCI NAVSCI Continuing Ed Davis Campus WEBER State Univ 2003-2004 CATALOG E R S I T Y