173 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 inf ormation for decision-making purposes to diversified user groups. Certification in public accounting in Utah requires 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) 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 training 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 bachelor's degree in accounting. The MAcc Program Director must approve each MAcc 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. Admissions Requirements The primary criteria in determining eligibility for admission to the Goddard School 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: All 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 bachelor's 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 required to complete the following courses: MACC 6120 Financial Accounting and Reporting (3) Government and Not-for-Profit Accounting (3) Financial Statement Analysis (3) Strategic Management Accounting (3) Advanced Auditing and Assurance Services (3) Information Systems Auditing (3) 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 courses listed above, MAcc students in the Professional Accounting Track are required to complete 6 hours of electives. They may select any other MAcc courses. Electives may include a maximum of 3 hours ofnon-MAcc courses selectedfrom approved 5000 or higher-numbered courses which were not taken in the student's under- MACC6130 MACC 6160 MACC 6330 MACC 6560 MACC 6570 MACC i Tax Track (30 credit hours) All MAcc students in the Tax Track are required to complete the following courses: MACC 6400 Tax Research & Plarrning (3) MACC 6420 Taxation of Gifts, Estates, & Trusts (3) MACC 6430 Advanced Individual Tax Problems (3) MACC 6460 Corporate Taxation (3) MACC 6470 Partnership Taxation (3) And at least one of the following: MACC 6440 Exempt Entities and State & Local Taxation (3) MACC 6480 Retirement Plarrning (3) MACC 6490 Advanced Corporate Taxation (3) In addition to meeting the requirements set forth above, MAcc students in the Tax Track are required to complete at least 2 three-hour non-tax MAcc courses. MASTER OF ACCOUNTING COURSES - MACC Entry into all 6000 level courses requires graduate standing. (See School of Accountancy for graduate standing criteria.) MACC 6120. Financial Accounting & Reporting (3) 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 FASB Genera i PROFILE ENROLLMENT STUDENT AFFAIRS ACADEMIC INFO DEGREEREQ GENED Interdisciplinary FYE HNRS BIS LIBS INTRD MINORS Applied Science 8 Technology CEET CS MFET/MET CMT DGET ENGR AUSV/ATTC IDT SST TBE Arts & Humanities COMM ENGL FL DANC MUSC THEA ART/ARTH Business 8 Econ MBA MACC/ACTG BSAD FIN MGMT MKTG SCM ECON/QUAN 1ST Education MED CHF ATHL/AT HLTH/NUTR PE/PEP/REC EDUC Heafth Professions HAS/HIM NRSG RADT DMS NUCM RATH REST Science BTNY CHEM GEO MATH/MTHE MICR PHYS ZOOL Social 8 Behavioral Sciences MCJ/CJ ECON GEOG HIST POLS PHIL PSY SW GERT SOC ANTH AERO MILS NAVS Continuing Ed Davis Campus Weber State University 2007 - 2008 Catalog