| Master of Professional Accountancy |
Program of Study |
Program Objective
The objective of the MPA Program is to further students' education in
business and accounting while preparing them for a professional career
in accountancy.
Course Requirements
Students must complete 30 hours of coursework at the graduate level.
As prescribed below, this 30 hours is composed of 21 hours of accounting
courses and 9 hours of business courses, except MGT 8121, Strategic
Management and MGT 8122, Strategy Field Study. Students must also pass
an end-of-program oral exam.
| Required Accounting Courses (15 hours): |
| Course |
Number |
Title |
Hours |
| ACC |
6023 |
Advanced Accounting (if not taken as an undergraduate) |
3 |
| ACC |
6063 |
Income Tax II (if not taken as an undergraduate) |
3 |
| ACC |
8013 |
Seminar in Financial Accounting Theory |
3 |
| ACC |
8023 |
Advanced Managerial Accounting |
3 |
| ACC |
8033 |
Auditing Seminar and Cases |
3 |
| Elective Accounting Courses (6 hours): |
| Course |
Number |
Title |
Hours |
| ACC |
6043 |
Municipal and Governmental Accounting |
3 |
| ACC |
6053 |
International Accounting |
3 |
| ACC |
8043 |
IT Auditing |
3 |
| ACC |
8053 |
Professional Accounting Policy and Research |
3 |
| ACC |
8063 |
Research in Tax Practice and Procedures |
3 |
| ACC |
8073 |
Taxation of Corporations and Shareholders |
3 |
| ACC |
8083 |
Federal Estate and Gift Taxation |
3 |
| ACC |
8093 |
Taxation of Partnerships, S-Corporations, Trusts, and Estates |
3 |
| ACC |
8103 |
Income Taxation of Natural Resources |
3 |
| ACC |
8993 |
Advanced Income Tax for Individuals |
3 |
| Electives (9 hours): |
| Graduate level Business or Accounting courses |
Concentration in Systems
In lieu of accounting electives, a student may obtain a concentration
in systems by taking the following three courses:
| Required for Concentration in Systems (9
hours): |
| Course |
Number |
Title |
Hours |
| ACC |
8043 |
IT Auditing |
3 |
| BIS |
8213 |
Advanced Systems Development and Administration |
3 |
| BIS |
8313 |
Advanced Database Design Administration |
3 |
| *6 hours of programming courses must be complete
before taking the BIS courses. |
Admission Requirements
Applicants for the MPA Program must have minimum grade-point average
of 2.75/4.00 or higher in junior/senior level accounting coursework
with no grade below "C", have a 3.00/4.00 GPA overall in junior/senior
years, and make a 500 or higher on the Graduate Management Admission
Test (GMAT). Deficiency in one requirement may be offset by extra strength
in another requirement. Students who are admitted lacking required undergraduate
accounting or business courses must take them early and meet minimum
admission requirements to be retained.
International applicants not holding degrees from U.S. institutions
must submit with their applications a Test of English as a Foreign Language
(TOEFL) report, from a test administered within the last two years,
in order to be considered for regular admission. A score of : Paper
Based - 575; Computer Based - 233; Internet Based - 90 is required.
An IELTS score of 6.5 may be substituted for the TOEFL.
Prerequisites and Foundation Courses
The prerequisite courses below must be completed prior to entry into
the graduate course work phase of the program. A grade of "C"
or above is required on all prerequisite course work. A complete transcript
evaluation will be more specific in individual cases.
| Course |
Number |
Title |
|
Course |
Number |
Title |
| ACC |
3023 |
Intermediate Acc. I |
|
BQA |
2113 |
Business Statistics I |
| ACC |
3033 |
Intermediate Acc. II |
|
BQA |
3123 |
Business Statistics II |
| ACC |
3013 |
Cost Accounting |
|
BL |
2413 |
Legal Environment of Business |
| ACC |
3053 |
Accounting Systems |
|
BL |
3223 |
Law of Comm. Trans. |
| ACC |
4013 |
Income Tax I |
|
MKT |
3013 |
Prin. of Marketing |
| ACC |
4033 |
Auditing I |
|
MGT |
3113 |
Prin. of Management |
| MGT |
3413 |
Production Management |
|
FIN |
3123 |
Financial Management |
| EC |
2113 |
Macroeconomics |
|
Computer Literacy Course |
| EC |
2123 |
Microeconomics |
|
Communication Skills Course |
Unclassified Admission
Unclassified admission is available to students through the Office of
Graduate Studies for those desiring graduate-level study for purposes
other than an advanced degree. Only nine semester hours of credit earned
while unclassified may subsequently be applied to a degree program in
business.
Applicants desiring unclassified admission to take graduate-level courses
in business must have a minimum undergraduate grade-point average of
3.00/4.00. The GMAT is not required for unclassified admission but must
be completed along with all other admission requirements before regular
admission to the program.
Transfer Credit
Up to six hours of graduate transfer credits may be accepted toward
fulfilling the requirements for the master's degree, provided the credits
have been earned in a recognized institution and are considered pertinent
to the student's graduate program. These credits are considered part
of the student's program and must adhere to the six-year time limit
restriction. Please note, however, that "C" grades are not
acceptable, nor are extension credits from other institutions.
Contact
For additional information on the MPA program, contact the School of
Accountancy at 662- 325-3710. |
