174 John B. Goddard School of Business & Economics Licensing 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. Master of Accounting (MACC) Grade Requirements: A MACC student must complete all MACC program courses, including electives, with a grade of "C" or higher. In addition, the overall program GPA must be 3.0 or higher. Credit Hour Requirements: The program requires a minimum of 30 semester hours beyond a bachelor's degree in accounting. Admissions Requirements • A four year Bachelor's degree. If the degree is not in Accounting, leveling courses will be required after acceptance into the program. • An acceptable GMAT score. • Acceptable grade point average in each of the following three areas: a. Overall GPA b. The last 60 credit hours of undergraduate work c. Accounting course work only Applicants must submit an online application, GMAT, current resume, and transcripts from every institution of higher education attended. Two letters of recommendation are required. At least one of those letters should come from individuals who can evaluate the applicant's academic abilities. All letters should address the applicant's potential for successful graduate study. Each applicant is considered on an individual basis. Additional Admission Requirements for International Students: All international students and any applicant educated outside the U.S. must demonstrate proficiency in English. Those whose native language is not English, or whose language of instruction for their undergraduate degree was not English, will be required to submit a score from the Test of English as a Foreign Language (TOEFL) which is not more than two years old and on which a minimum score of 550 (paper- based) or 213 (computer-based) has been earned. Application Application for admission to the Master of Accounting Program should normally be made by August 1 (fall semester), December 1 (spring semester), and April 1 (summer semester) of the year during which admission is sought. Application for admission must include GMAT scores, official undergraduate transcripts, resume, and two letters of recommendation. It is expected that the Master of Accounting Program will entail approximately two semesters of full-time study for a student with a bachelor's 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 & Taxation for a separate and detailed bulletin on the Master of Accounting Program. Course Requirements for Master of Accounting All MACC students are required to complete the following courses (21 credit hours): • MACC 6120 - Financial Accounting & Reporting (3) • MACC 6130 - Governmental and Nonprofit Accounting (3) • MACC 6160 - Financial Statement Analysis (3) • MACC 6330 - Strategic Management Accounting (3) • MACC 6560 - Advanced Auditing & Assurance Services (3) • MACC 6570 - Information Systems Auditing (3) • MACC 6610 - Advanced Accounting Information Systems (3) And one of the following tax courses: • MTAX 6400 - Tax Research & Communication (3) • MTAX 6425 - Tax Practice, Procedure & Ethics (3) • MTAX 6430 - Advanced Individual Taxation (3) • MTAX 6460 - Advanced Corporate Taxation (3) • MTAX 6470 - Advanced Partnership Taxation (3) In addition to the previously listed courses MACC students are required to complete 6 hours of electives. They may select any other MACC or MTAX courses. Electives may include a maximum of 3 hours of non-MACC and non-MTAX courses selectedfrom approved 5000 or higher- numbered courses which were not taken in the student's undergraduate program. Select MBA courses approved by the MACC program director may also be used. Master of Taxation Program Program Director: Ryan Pace, 801-626-7562 The tax laws are vast, complex, and dynamic. Basic tax courses at the undergraduate level do not provide sufficient breadth or depth of coverage for future CPAs and tax consultants. Consequently, instruction at the graduate level is necessary. Tax law is a major branch of accounting. The Master of Taxation degree gives more recognition to a graduate as a tax specialist than does a Master of Accounting degree. The program is designed to provide students with the highly technical and demanding skills necessary to be effective tax and business consultants. Students will also acquire important tools necessary for effective research and communication in taxation. Master of Taxation (MTAX) Grade Requirements: A Master of Taxation student must complete all MTAX program courses, including electives, with a grade of "C" or higher. In addition, the overall program GPA must be 3.0 or higher. Credit Hour Requirements: The program requires a minimum of 30 semester hours beyond a bachelor's degree in accounting. Weber State University 2012-2013 Catalog