Accounting Accounting • General Information CENTER FOR BUSINESS AND ECONOMIC TRAINING AND RESEARCH Director: Bruce Davis Assistant Director: Joseph H. Barrett Location: Wattis Business Building, Room 218 Telephone: 626-7051 The Center for Business and Economic Training and Research (CBETR) was established in the early 1970s as a division of the College of Business and Economics. The objective of CBETR is to foster a broad and continuing unity between the business and government communities at large and the College of Business and Economics. As a service organization, the Center provides contract research, consulting, training and management assistance to business and government. Specific programs and activities of the Center are listed below. Small Business Development Center The Small Business Development Center (SBDC) provides management assistance to small businesses and people who wish to start new businesses. The SBDC is part of a state-wide network and was first established at Weber State in 1978. Consulting assistance is provided at no cost by SBDC staff, private/professional consultants, outstanding students, faculty members, SCORE members (Service Corps of Retired Executives), and ACE members (Active Corps of Executives). Small Business Institute The Small Business Institute (SBI) uses teams of senior-level students to provide management counseling and technical assistance to small business concerns. Students participating in the program receive university credit and the opportunity to apply the knowledge and skills gained through their educational experience. Participating businesses receive management counseling and assistance at no charge. Entrepreneurial Program In conjunction with the SBDC, the Entrepreneurial Program provides low or no-cost training in entrepreneur- ship and small business management. This training includes an annual business enhancement symposium, evening workshops, and day-long seminars on topics of interest to the small business community. Business and Economic Research Contract research is provided for companies and community organizations whose research needs can be effectively met using the faculty and resources of the College of Business and Economics. In addition to these on-going programs, the Center encourages and facilitates other training and consulting activities on the part of the faculty of the College of Business and Economics. By matching faculty interests and expertise with the needs of the community at large, the Center provides professional development opportunities for faculty and cost-effective technical assistance for client organizations. SCHOOL OF ACCOUNTANCY Chair: Vicki L. Nycum Location: Wattis Business Building, Room 221 Telephone: 626-6072 Professors: E. DeVon Deppe, Doug Laufer, Ronald M. Mano, Richard E. McDermott, Allen F. Simkins, James G. Swearingen; Associate Professors: Rick L. Crosser, David Durkee, Kevin McBeth, Vicki L. Nycum; Assistant Professors: Ellen Harris, Donald P. Holman Description The field of accounting encompasses the well- recognized profession of public accounting including auditing, management advisory services, and tax services; professional careers in industry such as management accounting (controllership), cost accounting, and internal auditing; careers in various governmental agencies and other accounting and business related fields. Accounting is defined as the process of gathering, classifying, interpreting, and presenting information for decisionmaking purposes to diversified user groups. Careers in public accounting in Utah encourage 45 credit hours beyond a baccalaureate degree. Students should take advantage of opportunities to prepare themselves to sit for one of three professional examinations (Certified Public Accountant, Certified Management Accountant, and/or Certified Internal Auditor) at the culmination of their accounting program. GRADUATE PROGRAM: MASTER OF PROFESSIONAL ACCOUNTANCY- MASTER DEGREE An accounting professional in today's environment must possess (1) a high level of technical competence; (2) a sense of commitment to service; (3) communication skills; (4) analytical skills; and (5) the ability to work well with people. To obtain the required body of knowledge and to develop the skills and abilities needed to be successful accounting professionals, serious consideration must be given to study beyond a four-year baccalaureate program. The Master of Professional Accountancy (MPAcc) Program provides this 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 of accountancy. It also allows a broadening of perspective by providing coursework in a variety of areas of accounting that cannot be considered in an undergraduate program due to time constraints. The program requires a minimum of 45 quarter hours beyond a bachelors degree in accounting. The program must contain not less than 23 quarter hours of accounting of which 18 must be in courses reserved exclusively for graduate students. The program shall contain not less than 14 quarter 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. The students can select one of the following tracks. Courses required for each track are as follows: Audit/Financial Track: Required Courses: Acctg 513 (3), 515 (3), 552 (3) (if not previously taken), MPAcc 617 (5), 655 (5), 657 (5), 659 (5); IS&T 662 (4), 663 (4). Elective Courses: 14 to 17 hours from 400 or higher numbered courses which were not taken in the student's undergraduate program. Six or more hours must be taken outside the accounting discipline. Tax Track: Required Courses: Acctg 513 (3), 515 (3) (if not previously taken), MPAcc 640 (5), 641 (5), 642 (5), 645 (5), 646 (5), 647 (5). Elective Courses: 15 hours from 400 or higher numbered courses which were not taken in the student's undergraduate program. Fourteen or more hours must be taken outside the accounting discipline. Cost/Systems Track: Required Courses: Acctg 513 (3), 515 (3), 531 (3), 552 (3) (if not previously taken), MPAcc 631 (5), 633 (5), 657 (5), IS&T 530 (4), 662 (4), 663 (4). Elective Courses: 14 to 18 hours from 400 or higher numbered courses which were not taken in the student's undergraduate program. Two or more hours must be taken outside of the accounting discipline. In addition, at least 5 elective hours must be from 600 level accounting classes. General Track: Required Courses: Acctg 513 (3), 514 (3), 515 (3), 531 (3), 552 (3) (if not previous taken), MPAcc 631 (5), 640 (5), 655 (5), IS&T 662 (4), 663 (4). Elective Courses: 8 to 22 hours from 400 or higher numbered courses which were not taken in the student's undergraduate program. Six or more hours must be taken outside the accounting discipline. In addition, at least 5 elective hours must be from 600 level accounting classes. Application for admission to the Master of Professional Accountancy Program should normally be made by March 1 of the year during which admission is sought. Application for admission must include GMAT scores and undergraduate transcripts. It is expected that the Master of Professional Accountancy Program will entail approximately three quarters 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. PROGRAM: ACCOUNTING MAJOR BACHELOR DEGREE General Requirements: • WSU Core Requirements (see index). • General Education Requirements (see index). College of Business and Economics Requirements: • See College of Business and Economics Requirements section of the catalog. Major Requirements (46-47 credit hours): • Required courses: Acctg 311 (3), 312 (3), 313 (3), 330 (3), 340 (3), 344 (3), 375 (3), 413 (3), 451 (3), 515 (3); Mgmt 320 (4); BusAdm 421 (3); plus one communications course selected from Commun HU102 (3), 107 (4), 214 (3), 220 (4), 312 (3), 350(3). • Elective Courses (Any two of the following): Acctg 514 (3), 531 (3), 544 (3), 552 (3). Student Services Interdisc. Programs Applied Science & Technology Arts& Humanities Business & Economics Education Health Professions Science Social & Behavioral Sciences 140 141 Continuing Education