• College of Business Requirements Master of Accountancy General Information 5. Waiver Requests - Any deviations from the printed College of Business and Economics graduation requirements must be approved by the department chair and the dean prior to waiving, substituting, or taking the course(s) in question. 6. Correspondence Courses - The School of Business and Economics will accept no more than 20 hours of correspondence courses to fill requirements for graduation. No more than 8 of these hours can be upper-division credits. Declaration of Major Students should select a major field and establish a program of study with a faculty adviser after they have completed the Advanced Standing Requirements or by the time they begin their junior year. Students declare a major by filling out a Change of Major card in the Admissions Office in the Miller Administration Building. Transfer Credit Policy 1. Students transferring within the Utah System of Higher Education (USHE) should consult the College of Business and Economics counselor and the current USHE Transfer Credit Guide to determine which credits will be accepted by Weber State. Application of USHE credit toward specific College of Business and Economics requirements is determined by department chairs and the College counselor. All transfer students are advised to meet with the College of Business and Economics counselor as soon as possible after admission. 2. The College of Business and Economics may, or may not, accept credit from institutions not covered by the USHE Transfer Credit Guide. Students wishing to transfer non-general education credit from institutions not covered by the Transfer Credit Guide must submit documentation which allows the College counselor and department chairs to assess the content of courses taken. This documentation may include: catalogs or bulletins; course outlines or syllabi; and transcripts. In the majority of cases, course credit taken at institutions accredited by the American Association of Collegiate Schools of Business will be accepted and applied to the College's graduation requirements. 3. The College may require validation for courses taken at other institutions before credit is applied to College requirements. This validation will consist of either: passing a special exam; or completing the next course in a related sequence with a grade of C or better. Validation is required in all instances where upper division credit is sought for lower division course work taken at another institution. 4. Students are reminded that the Weber State catalog states, "Acceptance of credit should not be confused with its application. Transfer credit may or may not apply to Weber State's graduation requirements, regardless of the number of credits transferred. Credit other than that intended wholly to meet general education requirements, will be applied to Weber State's specific degree program requirements upon the recommendation of the appropriate department chair." This means credit that is accepted by Weber State may, or may not, apply to specific requirements within the College of Business and Economics. 5. Students transferring from institutions outside the U.S. must have their transcripts evaluated by World Education Services before credit will be considered by the College. 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 (CBTER) was established in the early 1970s as a division of the College of Business and Economics. The objective of CBTER 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 entrepreneurship 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. DEPARTMENT OF ACCOUNTING AND INFORMATION SYSTEMS Chair: Richard E. McDermott Location: Wattis Business Building, Room 216 Telephone Contact: Debra Jensen 626-6072 Professors: E. DeVon Deppe, Ronald M. Mano, Allen F. Simkins, James G. Swearingen; Associate Professors: Rick L. Crosser, Daniel Favero, Douglas M. Laufer, Richard E. McDermott; Assistant Professors: David Durkee, Ellen Harris, Donald P. Holman, Kevin McBeth 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 decision-making purposes to diversified user groups. Student Services 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 The Master of Professional Accountancy Program provides an additional year of training for the professional accountant and satisfies the requirements of the Utah Public Applied Accountancy Act for those wishing to sit for the Uniform Interdisc. Programs 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 students can select between three specialized tracks. Courses required for each track are as follows: Audit/Financial Track: MP Ace 615 (5), 621 (5), 625 (5), 631 (5), 640 (5), 655 (5), 657 (5), 659 (5), 661 (5). Tax Track: MPAcc 615 (5), 621 (5), 631 (5), 640 (5), 641 (5), 642 (5), 645 (5), 646 (5), 647 (5). General Track: MPAcc 615 (5), 631 (5), 640 (5), 661 (5). Plus (a) an additional 10 credit hours of graduate accounting courses approved by the graduate coordinator and (b) 15 credit hours of accounting and non-accounting electives approved by the department. Application for admission to the Master of Professional Accountancy Program should normally be made by April 1 of the year during which admission is sought. Application for admission must include GMAT scores and undergraduate transcripts. See page 7 for additional information. 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. Technology Arts& Humanities Business & Economics Education Health Professions Science Social & Behavioral Sciences 132 133 Continuing Education