164 MBA 6800. Directed Study (13) Directed individual study and research on special topics related to business. May be repeated for a cumulative total of three credits. Prerequisite: Written approval of MBA program and instructor. SCHO OL OF ACCOUNTANCY Chair: Dr. Ronald M. Mano Location: Wattis Business Building, Room 221 Telephone: Heather Farley, 801-626-6072 Professors: Jefferson T. Davis, E. DeVon Deppe, David Durkee, Ronald M. Mano, Richard E. McDermott, Allen F. Simkins, James G. Swearingen; Associate Professors: Larry Deppe; Assistant Professors: Matthew Mouritsen, Ryan H. Pace, Sandra Lee Swearingen; Instructor: Loisanne Kattelman 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 require 30 semester hours beyond a baccalaureate degree. Students should take advantage of opportunities to prepare themselves to sit for one of the professional examinations (such as Certified Public Accountant, Certified Management Accountant, and/or Certified Internal Auditor) at the culmination of their accounting program. Master of Accounting (MACC) Changes to this program (included in the text below) are pending approval torn the Utah State Board of Regents. Please contact the School of Accountancy for updated information. 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 Accounting (MACC) Program provides an additional year of tiaining for the professional accountant. In addition, the MACC satisfies the requirements of the Utah Certified Public Accountant Licensing 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. » Grade Requirements: A MACC student must complete all MACC program courses, including electives, with a grade of "C" or higher. In addition, the overall program GPA must be 3.0 or higher » Credit Hour Requirements: The program requires a minimum of 30 semester hours beyond a bachelors degree in accounting. The MACC Program Dtector must approve each MACC student's plan of study which will show all cowses 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. Admissions Requirements The primary criteria in determining eligibility for admission to the John B. Goddard School of Business and Economics MACC program are previous academic achievement and performance on the Graduate Management Admission Test (GMAT) and other factors such as work experience and career progression. Applicants must submit a completed application form and current resume, as well as transcripts from every institution of higher education attended. Three letters of recommendation are required. At least two of these letters should come from individuals who can evaluate the applicant's academic abilities. All letters should address the applicant's potential for successful graduate study. Each applicant is considered on an individual basis. Additional Admission Requirements for International Students: AH international students and any applicant educated outside the U.S. must demonstrate proficiency in English. Those whose native language is not English, or whose language of instruction for their undergraduate degree was not English, will be required to submit a score from the Test of English as a Foreign Language (TOEFL) which is not more than two years old and on which a minimum score of 550 (paper-based) or 213 (computer-based) has been earned. Application Application for admission to the Master of Accounting 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, official undergraduate transcripts, resume, and three letters of recommendation. It is expected that the Master of Accounting Program will entail approximately two semesters of full-time 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 Accounting Program. Professional Accounting Track All MACC students in the Professional Accounting Track are requted to complete the following courses: MACC 6120 Financial Accounting and Reporting (3) MACC 6130 Government & Not-for-Profit Accounting (3) MACC 6160 Financial Statement Analysis (3) MACC 6330 Strategic Management Accounting (3) MACC 6560 Advanced Auditing and Assurance Services (3) MACC 6570 Information Systems Auditing (3) MACC 6610 Advanced Accounting Information Systems (3) And one of the following tax courses: MACC 6400, MACC 6420, MACC 6430, MACC 6460, or MACC 6470. In addition to the cowses listed above, MACC students in the Professional Accounting Track are requted to complete 6 hows of electives. They may select any other MACC courses. Electives may include a maximum of 3 hours ofnon-MACC courses selected from approved 5000 or higher numbered cowses which were not taken in the student's undergraduate program. Weber State University 2005 - 2006 Catalog