SCHOOL OF Accountancy Chain Dr. Larry Deppe Location: Wattis Business Building, Room 221 Telephone: Tonia Wilson, 801-626-6072 Professors: Jefferson Davis, DeVon Deppe, David Durkee, Ronald Mano, Richard McDermott, James Swearingen; Associate Professors: Larry Deppe, David Malone, Matthew Mouritsen; Assistant Professors: Ryan Pace, Sandra Swearingen; Instructor Loisanne Kattelman; Visiting Professor: Tom Allen I he School of Accountancy creates a synergy between accounting, business, and economic theory and contemporary practice to prepare working professionals and full- time for careers in a global, culturally diverse, information-driven economy. Three principles are central to our mission: • Education - The first, and foremost, is fostering learning through excellent teaching, individual attention, and scholarship, which develops, assesses, and disseminates good pradice. • Research - The second is the application of theory to practice through applied research and scholarship, and the utilization of applied research to further learning in the classroom and through co-curricular activities. • Community - The third is advancing contemporary practice and creating learning opportunities by contributing to the accounting profession and to business and the 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 financial and non-financial information 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) Program Director: Ryan Pace, 801-626-7562 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 Ad for those wishing to sit for the Uniform CPA Examination. It gives the students an opportunity to increase the depth of thdr understanding in key areas and allows a broadening of perspedive 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, induding 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 bachdor'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. Two letters of recommendation are required. At least one 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 thdr 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 August 1, December 1, and April 1 of the year during which admission is sought. Application for admission must include GMAT scores, official undergraduate transcripts, resume, and two letters of recommendation. It is expeded 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 (30 credit hours) All MAcc students in the Professional Accounting Track are required to complete the following courses (21 credit hours): MACC 6120 Financial Accounting and Reporting (3) MACC 6130 Government and 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 6425, MACC 6430, MACC 6460, or MACC 6470 (3 credits). 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 selected from approved 5000 or higher-numbered courses which were not taken in the student's undergraduate program. Select . courses approved by the MACC program director may also be used. General PROFILE ENROLLMENT STUDENT AFFAIRS ACADEMIC INFO DEGREE REQ GENED Engaged Learning S Interdisciplinary OUR/CBL HNRS BIS LIBS INTRD MINORS Applied Science S Technology AUSV/ATTC CEET CS MFET/ETM MET CMT DGET ENGR IDT SST TBE Arts S Humanities MENG COMM ENGL FL DANC MUSC THEA ART/ARTH Business SEcon MBA MACC/ACTG BSAD FIN MGMT MKTG SCM ECON/QUAN 1ST Education MSAT MED CHF ATHL/AT HLTH/NUTR PE/PEP/REC EDUC Health Professions MHA MSN CLS DENT PAR HTHS HAS/HIM NRSG RADT DMS/NUCM RATH REST Science BTNY CHEM GEO MATH/MTHE MICR PHYS/ASTR ZOOL SocialS Behavioral Sciences MCJ/CJ ECON GEOG HIST POLS/PHIL PSY SW/GERT SOC/ANTH AERO MILS NAVS Continuing Ed Davis Campus Weber State University 2009 - 2010 Catalog