150 MPAcc 6120 Financial Accounting & Reporting MPAcc 6150 Financial Accounting Theory MPAcc 6550 Audit Techniques & Cases MPAcc 6570 Auditing EDP Systems MPAcc 6580 Internal Auditing IS&T 6620 Databases & Information Systems 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) 3 3 3 3 3 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 MPAcc 6450 MPAcc 6480 International Taxation 3 Tax Policy & Procedure 3 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 MPAcc 6330 MPAcc 6340 IS&T 6620 IS&T 6630 and one of the following MPAcc 6570 MPAcc 6580 Advanced Cost Accounting 3 Advanced Managerial Accounting 3 Controllership 3 Databases & Information Systems 3 Networking & Information Systems 3 Auditing EDP Systems Internal Auditing 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 MPAcc 6410 Tax Research & Planning International Taxation MPAcc 6420 MPAcc 6450 MPAcc 6460 MPAcc 6470 MPAcc 6480 One of the following MPAcc 6120 MPAcc MPAcc MPAcc MPAcc 6150 6580 6550 6570 Wills, Gifts, Estates, & Trusts 3 Tax Policy and Procedure 3 Advanced Corporate Taxation 3 Advanced Partnership Taxation 3 Retirement Planning 3 Financial Accounting & Reporting 3 Financial Accounting Theory 3 Internal Auditing 3 Audit Techniques & Cases 3 Auditing EDP Systems 3 Advanced Cost Accounting 3 Advanced Managerial Accounting 3 Controllership 3 Databases & Information Systems 3 One of the following MPAcc 6310 MPAcc 6330 MPAcc 6340 Required ISScT Course IS&T 6620 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. Application for admission to the Master of Professional Accountancy Program should normally be made by July 1, October 1 and March 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 Fail. Spring MPAcc 6120 MPAcc 6550 MPAcc 6580 Accounting Elective Non-Acctng Elective Total Hours TAX TRACK MPAcc 6400 MPAcc 6460 MPAcc 6420 Non-Acctng Elective Elective Total Hours 3 3 3 3 3 15 MPAcc 6150 MPAcc 6570 IS&T 6620 Accounting Elective Non-Acctng Elective Total Hours Spring 3 3 3 3 3 15 MPAcc 6470 MPAcc 6410 or MPAcc 6450 or MPAcc 6480 Elective Non-Acctng Electives Total Hours 3 6 15 Weber State University 151 COST/SYSTEMS TRACK Jim, MPAcc 6310 3 MPAcc 6330 3 MPAcc 6580 3 MPAcc 6340 3 or Acctng Elective MPAcc 6570 3 IS&T 6620 3 or Acctng Elective Elective 3 IS&T 6630 3 Non-Acctng Elective 3 Elective 3 Total Hours 15 Total Hours 15 GENERAL TRACK _»JAJA_-__ __Sj§JJG__ 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 Accounting Major bachelor decree (b.s. or b.a.) » Program Prerequisites: All Business and Economics courses with numbers above 3000 require prior completion of Acctng 2010, Econ SS2010, Econ SS2020, 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 is 2.5; additionally, students must earn a 2.5 GPA in business and economics courses and the accounting major. (See School of Business & Economics 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 John B. Goddard School of Business and Economics. Advisement Advisement is required. See or call the John B. Goddard School of Business and Economics Advisor in WB 211 (801-626-6065) and/ or School of Accountancy in WB 221 (801-626-6072). Contact the School of Business & Econmics advisor for information on transfer credits, business foundations courses, and admission application. Advising information in major selection, major requirements, and admission applications is provided by the School of Accountancy. Please feel free to call or stop by the office to obtain the School of Accountancy "Student Information Brochure." All School of Accountancy faculty are available during their office hours to individually advise students. Admission Requirements An application is necessary for all majors and minors in the John B- Goddard School of Business and Economics. Completion of Business Foundations courses as specified on page 145 and 146. Students must complete an application for admission to the John B. Goddard School of Business and Economics which may be obtained in WB 211 or WB 221 or by calling the School of Business & Economics advisor (801-626-6065) or the School of Accountancy staff (801-626-6072). General Education Refer to pages 35-39 of this catalog for either Bachelor of Science or Bachelor of Arts requirements. The following courses required for the Accounting major also will satisfy general education requirements: Engl EN1010 and Engl EN2010 (Composition); Math QL1050 (Quantitative Literacy); Botany LS1403 ( Life Science); Econ SS2010 and Econ SS2020 (Social Science); Econ All 740 is recommended to fulfill the Senate Bill Requirement in American Institutions. Math QL1050 is, in addition to being a specific requirement in the John B. Goddard School of Business and Economics, a prerequisite for Econ SS2010, Quant 2400, and Quant 2600. Students seeking a major within the John B. Goddard School of Business and Economics should plan to take the necessary mathematics courses as early as possible in their program of study. Math QL1050 may be taken on a credit/no credit basis. Course Requirements for B.S. or B.A. Degree John B. Goddard School of Business & Economics Requirements (Seepages 145-146) Liberal Support Curriculum 13 or 14 Business Foundations 13 Business Cross-Functional Core 19 Business Functional Core 15 Required Courses (36 credit hours) All course prerequisites must be met. Refer to the course descriptions for required prerequisities. Acctng 3110 Acctng 3120 Acctng 3300 Acctng 3400 Acctng 3500* Acctng 3750 Acctng 4510 Acctng 5130 Acctng 5440 BusAdm 4210 IS&T 3110 TBE 3250 'Accounting 3500 satisfies Functional Core as well Intermediate Financial Acctng I 3 Intermediate Financial Acctng II 3 Cost Accounting 3 Principles of Taxation 3 International Accounting 3 Accounting & Information Systems 3 Auditing 3 Advanced Accounting 3 Applied Taxation 3 Survey of Business Law 3 Info Technology for Business 3 Business Communications 3 the International requirement under the Cross- as the Required Major course requirement. Oral Communications Elective (3 credit hours) Select one of the following Comm HU1020 Comm HU1050 Comm Comm Comm Comm 2200 3070 3100 3120 Principles of Public Speaking Intro to Interpersonal & Small Group Communication Argumentation & Debate Performance Studies Small Group Communication Theory & Application Advanced Public Speaking 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 an advisor. Freshman Fall Freshman Spring Engl EN1010 Math QL1050 IS&T 1000 Gen Ed Gen Ed Acctng 2010 Total Hours 3 4 1 3 3 3 17 Engl EN2010 Quant 2600 Econ SS2010 Botany 1403 Acctng 2020 Total Hours 3 3 3 3 or 4 3 15 or 16 General PROFILE ENROLLMENT STUDENT AFFAIRS ACADEMIC INFO DEGREE REQ GEN ED FYE HNRS BIS LIBSCI INTRD MINORS Applied Science & Technology CS EET MFET/MET CMT DG PRENGR AUTOSV/AUTOTC IDT SST TBE Arts* Humanities COMM ENGL FORLNG DANCE MUSIC THEATR ART MPACC/ACCTNG BUSADM FIN LOM MGMT MKTG ECON/QUANT IS&T MEDUC CHFAM ATHL/AT HEALTH/NUTRI PE/REC EDUC CLS DENSCI PARAMD HTHSCI HAS/HIM MRSCI NURSNG RADTEC DMS NUCMED RADTHR RESTHY n« *>•• BOTANY CHEM GEOSCI MATH/MATHED MICRO PHSX ZOOL Social & Behavioral Sciences CJ ECON GEOGR HIST POLSC PHILO PSYCH SOCLWK GERONT SOCLGY ANTHRO AEROSP MILSCI NAVSCI Continuing Ed Weber State University