2014-2015 University Catalog

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MASTER OF PROFESSIONAL ACCOUNTANCY (MPAcc)1

EDUCATIONAL OBJECTIVES
1. Prepare the student for entry into the public accounting profession;
2. Meet the minimum education requirements for a student to be eligible to take the Certified Public Accountants examination;
3. Provide courses which presently licensed certified public accountants may use as continuing professional education.

MPAcc ACCOUNTING FOUNDATION2

The following or equivalent courses must be completed before the student will be permitted to take the MPAcc required courses:

ACC 2301 - Introduction to Financial Accounting  
ACC 2302 - Introduction to Managerial Accounting  
ACC 3310 - Intermediate Accounting I  
ACC 3320 - Intermediate Accounting II  
ACC 3330 - Intermediate Accounting III  
ACC 3340 - Advanced Managerial Accounting  
ACC 3350 - Federal Taxation  
ACC 3370 - Introduction to Accounting Systems  
Three additional hours of upper division accounting.
 
Students graduating with a major in accountancy from a university in which the business program is accredited by the AACSB International automatically satisfy the foundation requirements.
 
MAJOR CURRICULUM
  24 SCH
ACC 5315 - Advanced Accounting  
ACC 5325 - Seminar in Managerial Accounting  
ACC 5330 - Advanced Taxation  
ACC 5335 - Seminar in Government and Not for Profit Accounting  
ACC 5350 - Accounting Theory  
ACC 5370 - Seminar in Auditing  
   
Two masters level accounting courses, except ACC 53003
 
To remain in good standing, students must maintain a minimum GPA of 3.00/4.00 (“B”) for the courses listed above.
 
TWO GRADUATE LEVEL BUSINESS COURSES
6 SCH

TOTAL                           30 SCH

1Section 12(e) of the Public Accountancy Act of 1991 requires that effective September 1, 1997, any applicant wanting to take the uniform CPA examination must have a minimum of 150 semester hours of coursework - with no fewer than 30 semester hours of accounting classes in addition to principles I & II - before filing an application. The accounting coursework must include at least 20 hours of accounting classes designed by board rule as core accounting classes.
2The MPAcc Accounting Foundation courses do NOT count toward the thirty hours needed to complete the MPAcc degree.
3Students who plan to take the CPA exam in the State of Texas need to take ACC 5344, Seminar in Ethics for Accountants, unless they have completed ACC 3344, Ethics for Accountants, and ACC 5392, Advanced Accounting Research, unless they have completed ACC 4392, Accounting Research. In addition, the student must take a business communication course such as BA 3301, Professional Written Communications, or an equivalent.

 

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