139 138 DEGREE REQ GEN ED COURSES for the chosen language. — oe Systems & Technologies provided he or she has fulfilled the following criteria: IS&T 6630 Networking & Information Systems 3 2. Bachelor of Arts (B.A), a Bachelor of Science (B.S.) or a Master of Professional Accountancy (MPAcc) degree from Weber State University College of Business and Economics or any AACSB accredited business school. Any student who has been admitted to the MPAcc program is also eligible for this certificate. Chair: Professors: E. DeVon Deppe, Ronald M. Mano, Richard E. McDermott, James G. Swearingen; Associate Professors: Larry Deppe, David Durkee, Ellen Harris, Kevin McBeth, Vicki L. Nycum; Assistant Professor: Connie Esmond Kiger The School of Accountancy: be taken within the accounting discipline and three or more must be taken outside the accounting discipline. One of the following 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. Students can select one of the following tracks. Courses required 3 6150 Financial Accounting Theory 3 MPAcc MPAcc MPAcc 6550 6570 6580 Audit Techniques & Cases Auditing EDP Systems Internal Auditing 3 2 3 IS&T 6620 Databases & Information Systems 3 Select at least 12 hours from 4000 or higher-numbered courses which were not taken in the student's undergraduate program. 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 decision-making purposes to diversified user groups. Professionals in public accounting in Utah encourage 30 semester 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. MASTER OF PROFESSIONAL ACCOUNTANC BEEN CRN An accounting professional in today's environment must possess a high level of technical competence, a sense of commitment to service, communication skills, analytical skills, and the ability to work well with people. To obtain the required body of knowledge 3 3 3 3 and one of the following MPAcc MPAcc MPAcc 6410 6450 6480 Tax Research & Planning a MPAcc MPAcc MPAcc MPAcc 6410 6420 6450 6460 International Taxation Wills, Gifts, Estates, & Trusts Tax Policy and Procedure Advanced Corporate Taxation 3 3 3 3 International Taxation Tax Policy & Procedure Retirement Planning 3 3 3 MPAcc MPAcc 6470 6480 Advanced Partnership Taxation Retirement Planning 3 3 MPAcc MPAcc MPAcc MPAcc 6120 6150 6580 6550 Financial Accounting & Reporting Financial Accounting Theory Internal Auditing Audit Techniques & Cases 3 3 3 3 MPAcc 6570 Auditing EDP Systems 3 Advanced Cost Accounting Advanced Managerial Accounting Controllership 3 3 3 Databases & Information Systems 3 were not taken in the student's undergraduate program. 15 3 3 15 SPRING. Total Hours GENERAL 3 3 3 TRACK MPAcc 6330 Accounting Elective IS&T 6620 Accounting Elective Non-Acctng Elective 3 3 3 3 3 15 MPAcc 6310 MPAcc 6340 IS&T 6630 MPAcc 6580 or MPAcc 6570 Elective Total Hours 3 3 3 3 3 15 3 3 3 3 3 15 MPAcc Req Acctng Class IS&T 6620 MPAcc Elec Acctng Class Non-Acctng Elective Elective Total Hours 3 3 3 3 3 15 TRACK MPAcc Req Acctng Class MPAcc Req Acctng Class MPAcc Elec Acctng Class Non-Acctng Elective Elective Total Hours Six or more 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. ACCOUNTING MAJOR Application for admission must include GMAT scores and 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 business-related degrees can expect to spend about two years in the program. Those with non-business related undergraduate degrees (30 credit hours) (18 credit hours) Advanced Cost Accounting Non-Acctng Elective MPAcc 6470 MPAcc 6410 or MPAcc 6450 or MPAcc 6480 Elective Non-Acctng Elective Total Hours AUTUMN. Select at least 18 hours from 4000 or higher-numbered courses which (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. Track COST/SYSTEMS One of the following Contact the School of Accountancy for a separate and detailed bulletin on the Master of Professional Accountancy Program. were not taken in the student's undergraduate program. Cost/Systems 3 3 3 3 3 3 3 3 3 3 15 PRENGR CS EET MFET MET CMT DG AUTOSV AUTOTC IDT SST TBE SPRING Total Hours should plan to spend at least three years in the program. Elective Courses (15 credit hours) Select 15 hours from 4000 or higher-numbered courses which Required Courses MPAcc 6310 MPAcc 6150 MPAcc 6580 IS&T 6620 Accounting Elective Non-Acctng Elective Total Hours AUTUMN MPAcc 6400 MPAcc 6460 MPAcc 6420 Non-Acctng Elective Accounting Elective hours must be taken within the accounting discipline (to include at least three elective hours must be from 6000 level accounting classes.) Six or more hours must be taken outside the accounting discipline. (30 credit hours) Required Courses (15 credit hours) MPAcc 6400 Tax Research & Planning MPAcc 6420 Wills, Gifts, Estates, & Trusts MPAcc 6460 Advanced Corporate Taxation MPAcc 6470 Advanced Partnership Taxation HNRS & BIS LIBSCI Ws Elective Courses (18 credit hours) taken outside the accounting discipline. Track 6400 Required IS&T Course IS&T 6620 Elective Courses (12 credit hours) 3 3 3 3 3 15 TAX TRACK MPAcc MPAcc = 6310 MPAcc 6330 MPAcc 6340 ~ SPRING MPAcc 6120 MPAcc 6550 MPAcc 6570 Accounting Elective Non-Acctng Elective Total Hours One of the following Track MPAcc Tax sone tLiil (30 credit hours) than 15 semester hours of accounting of which 12 must be in knowledge in accounting and business-related disciplines through instructional improvement and basic applied research; and The field of accounting encompasses the well-recognized Track 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 (Acctng 5130 must be part of the 12 hours, if not taken in the student’s undergraduate program). Six or more hours must be profession of public accounting including auditing, management General Three or more hours must Required MPAcc Courses (12 credit hours) (1) provides quality graduate and undergraduate instructional programs that prepare students for professional careers; (2) advances (3) serves the school, college and university, and the business and economic community. planning their schedules. Use this only as a guideline and be sure to Applied Science & (Acctng $130 must be part of the 12 hours, if not taken in the student’s undergraduate program). Required Courses (18 credit hours) MPAcc 6120 Financial Accounting & Reporting Location: Wattis Business Building, Room 221 Telephone: Jean M. Ghormley, 626-6072 The following suggested course sequence is provided to assist students in AUDIT/FINANCIAL which were not taken in the student's undergraduate program. The program must contain not less Sequence consult with the Graduate Coordinator. gives the students an opportunity to increase the depth of their Audit/Financial Dr. Vicki L. Nycum 3 Select at least 12 hours from 4000 or higher-numbered courses OF ACCOUNTANCY a Internal Auditing Elective Courses (12 credit hours) for each track are as follows: SCHOOL Auditing EDP Systems 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. 3 3 6570 MPAcc —- 6580 study beyond a four-year baccalaureate program. The Master of 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 Course » Program Prerequisites: All Business and Economics courses with numbers above 3000 require prior completion of Acctng 2010, Econ $$2010, Econ $82020, IS&T 1000, and Quant 2600. These prerequisites are referred to collectively as “Business Foundations.” All Accounting courses numbered above 3000 require Business Foundations except Acctng 3110, 3400, and 3500. » Minor: Not required. Grade Requirements: The minimum overall GPA for graduation ¥ the Department of Foreign Languages. 4. Completion of ForLng 3550 (Studies in Culture and Civilization) 1. The following courses are required (9 credit hours): IS&T 5610 IT Management & Strategy IS&T 6620 Databases & Information Systems MPAcc accounting professionals, serious consideration must be given to Suggested is 2.5; additionally, students must earn a 2.5 GPA in business and economics courses and the accounting major. (See College ¥ (2 courses). If the chosen language has only one language for business course, completion of a substitute course approved by A student may apply for a certificate in Information and one of the following and to develop the skills and abilities needed to be successful 3. Completion of the appropriate language for business sequence 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 College of RESTHY BOTANY CHEM GEOSCI MATH MATHED MICRO PHSX ZOOL Social & Behavioral OO Sdisncas Business and Economics. 3 MPAcc MPAcc IS&T 6330 6340 6620 Advanced Managerial Accounting Controllership Databases & Information Systems 3 3 3 IS&T 6630 Networking & Information Systems 3 NAVSCI WEBER STATE U'mi<v EXR'S I TY WEBER S Tea T Z Uanriev B RiSli-T ¥