162 strategic advantage. Managers will be increasingly responsible for making decisions with respect to implementing new technology. This course will provide the background knowledge to enable managers in traditional business units to function as full participants in decisions involving the purchase and application of technology to create a business advantage. MBA 6410. Global Macroeconomic Conditions (3) This course will focus on the impact of global macroeconomic conditions on firm decision-making. To review and analyze current macroeconomic topics, a theoretical framework is developed, from the start showing the linkages among national economies. This framework is used to analyze and forecast business cycles, interest rates, exchange rates, causes of trade deficits, short- and long-term consequences of fiscal and monetary policy decisions, and the globalization of financial markets. Examples from different countries are used to enhance knowledge of the world economy. MBA 6420. The Economics of Industry (3) This course will focus on the behavior of the individual firm in different market settings, competitive and imperfectly competitive. We are concerned with the strategic behavior of firms under different industry structures as they struggle with the pressures of competition. Students will study how differing levels of the firms market power impacts pricing and output policies, product differentiation, and barriers to entry. In addition, the student will learn the basics of game theory and use it to analyze the strategic behavior of firms. Topics will include different types of pricing strategies including price discrimination, pricing of product lines, predatory pricing, peak load pricing, and entry deterrence. Issues of non-price competition such as research and development, information, externalities, moral hazard, and firm structure will also be discussed. The course includes both supplemental readings designed to illustrate real-world applications of the theoretical principles developed as well as in-class experiments in strategic behavior designed to illustrate certain theoretical conclusions. MBA 6680. Graduate Consulting Project (3) F, S Graduate students are given the opportunity to consult with an existing organization, make recommendations for improvements, and assist in implementing changes in the organization. Students meet periodically with supervising faculty to review results. Prerequisite: Instructor approval. SCHOOL OF ACCOUNTANCY Chair: Dr. Ronald M. Mano Location: Wattis Business Building, Room 221 Telephone: Denise Furlow, 801-626-6072 Professors: E. DeVon Deppe, Ronald M. Mano, Kevin McBeth, Richard E. McDermott, James G. Swearingen; Associate Professors: Jefferson T. Davis, Larry Deppe, David Durkee, Ellen Harris; Instructors: Loisanne Kattelman, Sandra Lee Swearingen I he School of Accountancy: (1) provides quality graduate and undergraduate instructional programs that prepare students for professional careers; (2) advances knowledge in accounting and business-related disciplines through instructional improvement and basic applied research; and (3) serves the school, college and university, and the business and economic community. 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 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 Accountancy ;.-. . . .• •; • :.....■■ . ■ .... : ■ ... : 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 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 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) IS&T 6620 Databases & Information Systems (3) Elective Courses (12 credit hours) Select at least 12 hours from 4000 or higher-numbered courses 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. Tax Track (30 credit hours) Required Courses (15 credit hours) MPAcc 6400 Tax Research & Planning (3) MPAcc 6420 Wills, Gifts, Estates, & Trusts (3) MPAcc 6460 Advanced Corporate Taxation (3) MPAcc 6470 Advanced Partnership Taxation (3) and one of the following MPAcc 6410 International Taxation (3) MPAcc 6450 Tax Policy & Procedure (3) MPAcc 6480 Retirement Planning (3) Elective Courses (15 credit hours) Select 15 hours from 4000 or higher-numbered courses 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 Advanced Cost Accounting (3) MPAcc 6330 Advanced Managerial Accounting (3) MPAcc 6340 Controllership (3) IS&T 6620 Databases & Information Systems (3) IS&T 6630 Networking & Information Systems (3) and one of the following MPAcc 6570 Information Systems Auditing (3) MPAcc 6580 Internal Auditing (3) Elective Courses (12 credit hours) Select at least 12 hours from 4000 or higher-numbered courses 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). Three or more hours must be taken within the accounting discipline and three or more must be taken outside the accounting discipline. General Track (30 credit hours) Required MPAcc Courses (12 credit hours) One of the following MPAcc 6400 Tax Research & Planning (3) MPAcc 6410 International Taxation (3) MPAcc 6420 Wills, Gifts, Estates, & Trusts (3) MPAcc 6450 Tax Policy and Procedure (3) MPAcc 6460 Advanced Corporate Taxation (3) MPAcc 6470 Advanced Partnership Taxation (3) MPAcc 6480 Retirement Planning (3) One of the following MPAcc 6120 MPAcc 6150 MPAcc 6580 MPAcc 6550 MPAcc 6570 Financial Accounting & Reporting (3) Financial Accounting Theory (3) Internal Auditing (3) Audit Techniques & Cases (3) Information Systems Auditing (3) One of the following MPAcc 6310 MPAcc 6330 MPAcc 6340 Advanced Cost Accounting (3) Advanced Managerial Accounting (3) Controllership (3) Required ISScT Course IS&T 6620 Databases & Information Systems (3) Elective Courses (18 credit hours) Select at least 18 hours from 4000 or higher-numbered courses which were not taken in the student's undergraduate program. Six or more 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. 163 Application for admission to the Master of Professional Accountancy Program should normally be made by July 1, October 1, and February 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 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 . .: . ... :, ... ■ ■ ■■. - Seeing. MPAcc 6120 MPAcc 6550 MPAcc 6580 Elective Non-Acctng Elective Total Hours TAX TRACK : MPAcc 6150 MPAcc 6570 IS&T 6620 Elective Non-Acctng Elective Total Hours MPAcc 6400 MPAcc 6480 Non-Acctng Elective Non-Acctng Elective Elective Total Hours MPAcc 6420 MPAcc 6460 MPAcc 6470 Non-Acctng Elective Elective Total Hours COST/SYSTEMS TRACK MPAcc 6310 3 MPAcc 6330 3 MPAcc 6580 or Acctng Elective 3 MPAcc 6340 3 IS&T 6620 3 MPAcc 6570 or Acctng Elective 3 Elective 3 IS&T 6630 3 Non-Acctng Elective 3 Elective 3 Total Hours 15 Total Hours 15 GENERAL TRACK Sl'RIMi MPAcc Required Acctng MPAcc Required Acctng Acctng Elective Non-Acctng Elective Elective Total Hours MPAcc Required Acctng MPAcc Elective Acctng IS&T 6620 Non-Acctng Elective Elective Total Hours 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 & 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, PROFILE ENROLLMENT STUDENT AFFAIRS ACADEMIC INFO DEGREE REQ GENED Mere FYE HNRS BIS LIBSCI INTRD MINORS Applied Science & CEET CS MFET/MET CMT CDGT PRENGR AUTOSV/AUTOTC IDT SST TBE Arts & Humanities COMM ENGL FORLNG DANCE MUSIC THEATR ART ■ . MBA MPACC/ACCTNG BUSADM FIN LOM MGMT MKTG ECON/QUANT IS&T •' : .■■■■■:.■ MEDUC CHFAM ATHL/AT HEALTH/NUTRI PE/REC EDUC Uu.^lAL — m ■ CLS DENSCI PARAMD HTHSCI HAS/HIM NURSNG RADTEC DMS NUCMED RADTHR RESTHY ;e BOTANY CHEM GEOSCI MATH/MATHED MICRO PHSX ZOOL Social & Behavioral MCJ/CJ ECON GEOGR HIST POLSC PHILO PSYCH SOCLWK GERONT SOCLGY ANTHRO AEROSP MILSCI NAVSCI Weber State University 2001-2002 Catalog Weber State University 2001-2002 Catalog