1160 161 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 business-related degrees can expect to spend about two years in the program. Those with non-business related undergraduate degrees should plan to spend at least three years in the program. Contact the School of Accountancy for a separate and detailed bulletin on the Master of Professional Accountancy Program. Suggested Course Sequence The following suggested course sequence is provided to assist students in planning their schedules. Use this only as a guideline and be sure to consult with the Graduate Coordinator. AUDIT/FINANCIAL Fall Spring MPAcc 6120 3 MPAcc 6150 3 MPAcc 6550 3 MPAcc 6570 3 MPAcc 6580 3 IS&T 6620 3 Accounting Elective 3 Accounting Elective 3 Non-Acctng Elective 3 Non-Acctng Elective 3 Total Hours 15 Total Hours 15 TAX TRACK ^JpATT MPAcc 6400 3 MPAcc 6420 3 MPAcc 6480 3 MPAcc 6460 3 Non-Acctng Elective 3 MPAcc 6470 3 Non-Acctng Elective 3 Non-Acctng Elective 3 Elective 3 Elective 3 Total Hours 15 Total Hours 15 COST/SYSTEMS TRACK MPAcc 6310 3 MPAcc 6330 3 MPAcc 6580 3 MPAcc 6340 3 or Acctng Elective MPAcc 6570 3 IS&T 6620 3 or Acctng Elective Elective 3 IS&T 6630 3 Non-Acctng Elective 3 Elective 3 Total Hours 15 Total Hours 15 GENERAL TRACK Fall Spring MPAcc Required Acctng 3 MPAcc Required Acctng 3 MPAcc Required Acctng 3 MPAcc Elective Acctng 3 Acctng Elective 3 IS&T 6620 3 Non-Acctng Elective 3 Non-Acctng Elective 3 Elective 3 Elective 3 Total Hours 15 Total Hours 15 MASTER OF PROFESSIONAL ACCOUNTANCY COURSES Entry into all 6000 level courses requires graduate standing. (See School of Accountancy for graduate standing criteria.) MPAcc 6120. Financial Accounting St Reporting (3) F In-depth coverage of financial accounting and reporting topics from a theoretical and practical standpoint through a combination of reading assignments, classroom lecture/discussion sessions, assignments, cases, and student presentations. Topics include the FASB and the standard-setting process; SEC policy and practice; accounting for leases, post-employment benefits, deferred income taxes, and stock compensation plans. Prerequisite: Acctng 3120. MPAcc 6140. Evolution of Accounting Thought (3) Development of traditional accounting theory including discussion of the various standard-setting bodies, self-regulation, politicization of accounting standard setting, and environmental influences affecting the accounting profession. Prerequisite: Acctng 3120. MPAcc 6150. Financial Accounting Theory (3) S Theoretical approaches to the solution of current problems in financial reporting. Prerequisite: Acctng 3120. MPAcc 6170. International Financial Reporting (3) A study of the functions of international financial accounting, emphasizing such issues as the internationalization of accounting standards, and the development of individual country differences in accounting procedures and regulations. Prerequisite: Acctng 3120. MPAcc 6210. Ethical Considerations Sc Legal Liability (3) A study of the ethics espoused by accountants and their professional organizations with attention given to the current legal climate in which accountants operate. MPAcc 6260. Quantitative Methods in Accounting (3) The application of mathematics and statistics to accounting problems. Models and techniques include cost estimation, cost control, inventory management, financial forecasting, linear programming, goal programming, Markov analysis, and simulation. MPAcc 6310. Advanced Cost Accounting (3) F Advanced cost accounting topics including cost accounting for non- manufacturing organizations, human information processing, activity resource usage, pricing, performance measurement, and non-routine decisions. Prerequisite: Acctng 3300. MPAcc 6330. Advanced Managerial Accounting (3) S A study and analysis of advanced managerial accounting subjects. Examines the impact of accounting information on managerial processes including planning, organizing, and controlling. Prerequisites: Acctng 3300. MPAcc 6340. Controllership (3) S The role and responsibilities of the modern controller. Topics include internal and external reporting, business strategy, corporate finance, reengineering, strategic cost management, and information technology related to the controllership function. The application of theory, concepts, and practice from financial accounting, managerial accounting, and financial economics as these relate to the controllership function will be presented. Prerequisite: Acctng 3120, 3300; Fin 3200. MPAcc 6400. Tax Research Sc Planning (3) F Procedures in effective tax research as applied to specific problems of individuals, corporations, partnerships, and fiduciaries. Prerequisite: Acctng 5440. Recommended: MPAcc 6400. MPAcc 6410. International Taxation (3) Basic principles of international taxation. Prerequisite: Acctng 5440. Recommended: MPAcc 6400. MPAcc 6420. Wills, Gifts, Estates, Sc Trusts (3) S Principles of unified estate and gift taxation. Wills and intestate succession and income taxation of estates and trusts will also be covered. Prerequisite: Acctng 5440. Recommended: MPAcc 6400. MPAcc 6450. Tax Policy St Procedure (3) A conceptual study of taxes and tax entities in use by governmental units and their relative fairness and efficiency in generating revenue. The course will also include audit, appeal, and litigation strategy applicable to federal tax matters. Prerequisite: Acctng 5440. Recommend: MPAcc 6400. MPAcc 6460. Advanced Corporate Taxation (3) 5 A study of the income taxation of corporations with emphasis on corporate formation, distributions, liquidations, and reorganizations. Prerequisite: Acctng 5440. Recommended: MPAcc 6400. MPAcc 6470. Advanced Partnership Taxation (3) S A study of the income taxation of partnerships including formation, distributions, purchase and sale of partnership interest, etc. Prerequisite: Acctng 5440. Recommended: MPAcc 6400. MPAcc 6480. Retirement Planning (3) F Consideration of tax, insurance, investment, and estate planning principles looked at from the perspective of the retirement years. Includes discussion of social security, Medicare, and Medicaid. Prerequisite: Acctng 3400. Recommended: MPAcc 6400. MPAcc 6550. Audit Techniques St Cases (3) F A study of contemporary auditing techniques and issues. Prerequisite: Acctng 4510. MPAcc 6570. Auditing EDP Systems (3) S Methods, techniques, controls, and procedures used in the audit of computerized accounting systems. Prerequisite: Acctng 4510. MPAcc 6580. Internal Auditing (3) F Internal audit profession, internal control, risk assessment, evidence gathering, audit management, internal/external auditor relations, environmental auditing and federal sentencing guidelines, and audit reporting. Prerequisite: Acctng 4510. MPAcc 6610. Advanced Accounting Information Systems (3) An advanced study of accounting information systems including general ledger, accounting database management, and management query systems. Course integrates projects and case studies where applicable. Prerequisite: Acctng 3750. MPAcc 6801, 6802, 6803. Individual Study (1, 2, 3) F, S Individual work or work in small groups, by arrangement, on special topics not included in the announced course offerings. Prerequisite: Approval of Graduate Coordinator and Instructor. MPAcc 6991, 6992, 6993. Lecture Seminar (1, 2, 3) Lecture and discussion of current accounting topics by individuals from business and industry. Accounting Major » Program Prerequisites: All Business and Economics courses with numbers above 3000 require prior completion of Acctng 2010, Econ SS2010, Econ SS2020, ISScT 1000, and Quant SI2600. These prerequisites are referred to collectively as "Business Foundations." All Accounting courses numbered above 3000 require Business Foundations except Acctng 3110, 3400, and 3500. (Refer to John B. Goddard School of Business Sc Economics Requirements.) » Minor: Not required. » Grade Requirements: The minimum overall GPA for graduation is 2.5; additionally, students must earn a 2.5 GPA in business and economics courses and the accounting major. (See School of Business Sc Economics requirements.) » Credit Hour Requirements: A total of 123 credit hours is required for graduation. In keeping with accreditation requirements, one- half must be taken outside the John B. Goddard School of Business and Economics. Advisement Advisement is required. See or call the John B. Goddard School of Business and Economics Advisor, Patti Sanchez, in WB 211 (801- 626-6065) and/or School of Accountancy in WB 221 (801-626- 6072). Contact the School of Business Sc Economic advisor for information on transfer credits, business foundations courses, and admission application. Advising information in major selection, major requirements, and admission applications is provided by the School of Accountancy. Please feel free to call or stop by the office to obtain the School of Accountancy "Student Information Brochure." All School of Accountancy faculty are available during their office hours to individually advise students. Admission Requirements An application is necessary for all majors and minors in the John B. Goddard School of Business and Economics. Completion of Business Foundations courses. Students must complete an application for admission to the John B. Goddard School of Business and Economics which may be obtained in WB 211 or WB 221 or by calling the School of Business Sc Economics advisor (801- 626-6065) or the School of Accountancy staff (801-626-6072). General Education Refer to pages 35-40 for either Bachelor of Science or Bachelor of Arts requirements. The following courses required for the Accounting major also will satisfy general education requirements: Engl EN1010 and Engl EN2010 (Composition); Math QL1050 (Quantitative Literacy); Botany LS1403 ( Life Science); Econ SS2010 and Econ SS2020 (Social Science); Econ All740 is recommended to fulfill the Senate Bill Requirement in American Institutions. Math QL1050 is, in addition to being a specific requirement in the John B. Goddard School of Business and Economics, a prerequisite for Econ SS2010, Quant SI2400, and Quant SI2600. Students seeking a major within the John B. Goddard School of Business and Economics should plan to take the necessary mathematics courses as early as possible in their program of study. Math QL1050 may be taken on a credit/no credit basis. Course Requirements for B.S. or B.A. Degree John B. Goddard School of Business & Economics Requirements (see pages 152-153) Liberal Support Curriculum (13 or 14) Business Foundations (13) Business Cross-Functional Core (19) Business Functional Core (15) Required Courses (36 credit hours) All course prerequisites must be met. Refer to the course descriptions for required prerequisities. Acctng 3110 Intermediate Financial Accounting I (3) Acctng 3120 Intermediate Financial Accounting II (3) Acctng 3300 Cost Accounting (3) Acctng 3400 Principles of Taxation (3) Acctng 3500* International Accounting (3) Acctng 3750 Accounting Sc Information Systems (3) Acctng 4510 Auditing (3) Acctng 5130 Advanced Accounting (3) Acctng 5440 Applied Taxation (3) BusAdm 4210 Survey of Business Law (3) ISScT 3110 Info Technology for Business (3) TBE 3250 Business Communications (3) * Accounting 3500 satisfies the International requirement under the Cross-Functional Core as well as the Required Major course requirement. General PROFILE ENROLLMENT STUDENT AFFAIRS ACADEMIC INFO DEGREE REQ GEN ED Interdisciplinary FYE HNRS BIS LIBSCI INTRD MINORS Applied Science & ogy CEET CS MFET/MET CMT DG PRENGR AUTOSV/AUTOTC IDT SST TBE COMM ENGL FORLNG DANCE MUSIC THEATR ART -....". ■ \ ..:■ MBA MPACC/ACCTNG BUSADM FIN LOM MGMT MKTG ECON/QUANT IS&T Education MEDUC CHFAM ATHL/AT HEALTH/NUTRI PE/REC EDUC CLS DENSCI PARAMD HTHSCI HAS/HIM NURSNG RADTEC DMS NUCMED RADTHR RESTHY BOTANY CHEM GEOSCI MATH/MATHED MICRO PHSX ZOOL Social & Behavioral Sciences CJ ECON GEOGR HIST POLSC PHILO PSYCH SOCLWK GERONT SOCLGY ANTHRO AEROSP MILSCI NAVSCI Continuing Ed Davis Campus Weber State University Weber State University