164 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 a minimum of 18 semester hours of graduate-level courses including a minimum of 15 semester hours of graduate-level accounting courses. The Graduate Director 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. An MPAcc student must maintain a GPA of 3.0 in the program as well as a minimum grade of "B-" in each course applied toward graduation requirements in 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) MPAcc 6620 Databases & Information Systems (3) Elective Courses (12 credit hours) Select at least 12 hours torn approved 5000 or higher-numbered courses which were not taken in the student's undergraduate program. A maximum of six hours ofnon-MPAcc classes will be approved. (Acctng 5130 must be part of the 12 hours, if not taken in the student's undergraduate program). 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 torn approved 5000 or higher-numbered courses which were not taken in the student's undergraduate program. A maximum of six hours ofnon-MPAcc dasses will be approved. (Acctng 5440 must be part of the 15 hours, if not taken in the student's undergraduate program). 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) MPAcc 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 torn approved 5000 or higher-numbered courses iwhich were not taken in the student's undergraduate program. A maximum of six hours ofnon-MPAcc dasses will be approved. (Acctng 5130 must be part of the 12 hours, if not taken in the student's undergraduate program). General Track (30 credit hours) Required MPAcc Courses (12 credit hours) One of the following MPAcc 6400 MPAcc 6410 MPAcc 6420 MPAcc 6450 MPAcc 6460 MPAcc 6470 MPAcc 6480 One of the following MPAcc 6120 MPAcc 6150 MPAcc 6580 MPAcc 6550 MPAcc 6570 One of the following MPAcc 6310 MPAcc 6330 MPAcc 6340 Tax Research & Planning (3) International Taxation (3) 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) Information Systems Auditing (3) Advanced Cost Accounting (3) Advanced Managerial Accounting (3) Controllership (3) Required Information Systems Course MPAcc 6620 Databases & Information Systems (3) Elective Courses (18 credit hours) Select at least 18 hours torn approved 5000 or higher-numbered courses which were not taken in the student's undergraduate program. A maximum of six hours ofnon-MPAcc classes will be approved. 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 Please refer to this program in the on-line catalog (weber.edu/catalog) and/or contact the department for a suggested course sequence. MASTER OF PROFESSIONAL ACCOUNTANCY COURSES - MPACC Entry into all 6000 level courses requtes 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, assignments, cases, and student presentations. Topics include the WEBER STATE UNIVERSITY 2004-2005 CATALOG