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Administrative Unit
This degree is administered by the Office of Graduate Studies and
Research through the faculty of the School of Business.
Objectives
The Master of Public Accountancy degree program is designed:
1. to provide students with both the academic preparation and
the 150 hours required for accountants who are Uniform CPA Exam
candidates,
2. to provide an entry into the accounting profession for students
with an undergraduate degree in business or another field of study,
and
3. to provide current professionals with advanced theory and
technique of accounting.
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Admission Requirements
The Master of Professional Accountancy (MPA) program admits students
who have completed a baccalaureate degree and students who are currently
pursuing a BBA in accounting at UTPB. All students preparing to
be admitted to the MPA program must take the GMAT test prior to
completion of 6 semester hours of graduate course work. Admission
is based on a combination of the undergraduate GPA and GMAT Score:
Entrance Status Score = (GPA X 200) + GMAT.
| Regular Standing: |
Entrance Score at least 1120 |
| Provisional Standing: |
Entrance Score at least 1000 but less than 1120 |
| Conditional Standing: |
Entrance Score at least 1000 but with additional
pre-professional leveling courses that need to be taken (see
below) |
Students granted provisional status will normally be changed to
regular status upon successful completion of a minimum of twelve
semester credit hours of MPA core course work with a grade of B
or better in each course taken. No elective course may be taken
by a student in provisional status.
Admission for UTPB undergraduate accounting students:
Currently enrolled undergraduate students at UTPB majoring in Accountancy
and Information Systems may qualify for admission into the Dual
Degree Program in Professional Accountancy described in the UTPB
Graduate Catalog.
Admission for baccalaureate degree holders:
The Master of Professional Accountancy (MPA) program is open to
all students holding baccalaureate degrees from accredited colleges
or universities and meeting the following provisions: satisfactory
performance during the last two undergraduate years (or other evidence
predicting success in graduate study), and a satisfactory score
on the Graduate Management Admission Test (GMAT). Students without
an academic background in accounting must demonstrate their knowledge
in accounting by completing 15 - 18 hours of accounting course work.
Students without an academic background in business must demonstrate
their knowledge of the basic fields of business by completing leveling
course work in the foundation disciplines that include information
systems, statistics, economics, management, and marketing. Students
who have not completed the equivalent of six semester hours of undergraduate
mathematics including exposure to differential and integral calculus
may be advised to complete mathematics preparation to the level
of MATH 1325 or its equivalent.
Non-Degree Students in Graduate Accountancy
Non-degree students may take up to six credit hours of graduate
business courses to meet certification requirements and continuing
professional or personal development. Non-degree students, however,
must otherwise meet admission criteria for the Master of Professional
accountancy or Master of Business Administration program in order
to take more than six credit hours of graduate business courses.
Non-degree students may register for MBA Online courses only during
late registration to give priority to degree-seeking students.
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Leveling Courses required Prior To MPA Course Work
Pre-Professional Courses Business Core (15-21 credits):
| Information Systems |
ACCT 3333 |
| Statistics |
MATH 6301 or DSCI 3301& 3302 |
| Economics |
ECON 6301 or ECON 2301 & 2302 |
| Management |
MNGT 3310 |
| Marketing |
MRKT 3300 |
Pre-Professional Courses Accounting Core (15-18 credits):
| Principles of Accounting |
ACCT 6301 or ACCT 2301 & ACCT 2302 |
| Intermediate Accounting |
ACCT 3301 & ACCT 3302 |
| Cost Accounting |
ACCT 3303 |
Federal Income Tax Accounting |
ACCT 3305 |
| Auditing |
ACCT 4306
|
MPA Program Requirements:
| ACCT 6311 |
Information Systems Management |
| ACCT 6312 |
Accounting Theory |
| ACCT 6313 |
Professional Ethics |
| ACCT 6314 |
Applied Accounting Research |
| ACCT 6315 |
Topics in Federal Income Tax |
| ACCT 6316 |
Topics in Auditing |
| BUSI 6301 |
Legal Environment of Business* |
| FINA 6320 |
Financial Management: Theory and Techniques |
Electives (12 credits)
AT LEAST 3 credit hours of electives must be taken outside of accounting.
Electives may be chosen from the following:
| ACCT 6302 |
Contemporary Control Systems |
| ACCT 6305 |
Topics in Financial Accounting** |
| ACCT 6392 |
Experiential Learning |
| ACCT 6398 |
Master's Project |
| ACCT 6399 |
Master's Thesis |
Any other graduate level School of Business course, except leveling
classes, with approval of the student's advisor.
Up to 6 credits of senior-level accounting courses with approval
of the student's advisor:
| ACCT 4300 |
Advanced Accounting |
| ACCT 4304 |
Not for Profit Accounting |
| ACCT 4310 |
Oil and Gas Accounting |
| ACCT 4311 |
Information Systems Theory and Analysis |
| ACCT 4313 |
Advanced Cost Accounting |
| ACCT 4310 |
Financial Statement Analysis |
* Students with at least 6 credits of Business Law may substitute
another graduate School of Business course with the approval of
the student's advisor.
**RECOMMENDED for students who are candidates for the Uniform CPA
Examination.
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Grades
MPA students will not be given graduate credit for courses taken when
the letter grade earned is less than C. In addition, an MPA student
may count no more than two C grades. A degree candidate is required
to maintain an overall average of B and maintain a GPA of 3.0 in every
semester throughout his or her program of study.
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Professional Certification Preparation
The MPA degree requirements can satisfy minimal education requirements
to sit for the Texas Certified Public Accountant certificate. The
requirements to sit for the exam and to receive the CPA certificate
are specified in the Public Accountancy Act of 1991 (as amended) and
are administered by the Texas State Board of Public Accountancy. Interested
students are directed to the Texas State Board of Public Accountancy
website at www.tsbpa.state.tx.us
for further information.
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Dual Degree Program
The Dual Degree Program in Professional Accountancy is an accelerated
program of rigorous study intended to provide students with a concurrent
Bachelor of Business Administration (BBA) with a major in Accountancy
and a Master of Professional Accountancy (MPA) in 152 credit hours.
Admission into the Dual Degree Program in Professional Accountancy
is open to all undergraduate students with 75 to 105 credit hours
of undergraduate coursework, a cumulative GPA of at least 3.0, a GPA
in junior accounting courses of 3.25 based on at least nine credit
hours, and a satisfactory GMAT score. Students who believe that they
qualify for the program should consult their undergraduate advisor
to obtain program details and initiate the application process.
As an accelerated program, the Dual Degree Program allows a maximum
of three (3) hours of experiential learning (ACCT 4392/6392) taken
for credit.
Students in the Dual Degree Program will begin paying graduate
tuition and related fees for all courses during the first semester
in which the student takes a class on the Master of Professional
Accountancy degree plan. Upon completion of the 152 hours specified
in the Dual Degree plan of study, students will be awarded both
a BBA and an MPA. No degree will be awarded until all requirements
of the Dual Degree Program have been satisfied.
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Special Program Features
The MPA program is designed to serve both as a fifth year of study
for continuing undergraduate students who intend to meet requirements
for a CPA license and as a part-time program for individuals working
in accounting and related fields. All of the classes offered in the
MPA program will be offered in the evening.
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Options
The MPA program includes 12 hours of electives beyond the MPA core
courses that can be chosen from graduate accounting courses, other
graduate courses offered by the School of Business, and senior-level
accounting courses (up to 6 credit hours only).
The MPA program is designed primarily as a professional program
rather than a preparation program for doctoral study. Both research
and non-research options are available in the program. Students
planning to pursue doctoral study or having an interest in research
should select the research option. Students choosing the non-research
option must complete a minimum of 36 semester credits of prescribed
study, exclusive of leveling course work. Students choosing the
research option must complete either 30 semester credits of prescribed
study plus a thesis, or 33 semester credits of prescribed study
plus a research problem.
The thesis must deal with a topic of generalized concern to the
profession, be scholarly in its orientation, demonstrate the students
understanding of and ability to use sophisticated research techniques,
show promise of a contribution to knowledge that could be worthy
of publication in a scholarly or professional journal. Students
will arrange with their graduate committees to sit for an oral examination
of their thesis.
The research problem should deal with a practical problem of concern
to the student. It should follow recognized research procedures
but does not require the level of sophistication of thesis research.
The findings do not necessarily need to be of such import as to
merit publication.
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Course Listings
ACCT 6301 Accounting Analysis (3) Click
Here for Generic Course Syllabi
A foundation in the fundamentals of financial and managerial accounting
information designed for the planning, assessment, and control of
business entities. Emphasizes the use of information for decision
making. May not be taken for MPA credit.
ACCT 6302 Contemporary Control Systems (3) Click
Here for Generic Course Syllabi
A study of the design, implementation, and evaluation of control
systems intended to support and direct strategic objectives of various
organizations. Prerequisite: ACCT 6301 or equivalent
ACCT 6305 Topics in Financial Accounting (3) Click
Here for Generic Course Syllabi
Development of the theory, principles, and techniques of accounting
for branches, business combinations, and consolidations, and multinational
business organizations. Prerequisite: 6 credit hours of intermediate
accounting or equivalent
ACCT 6311 Information Systems Management (3) Click
Here for Generic Course Syllabi
Methods and problem resolution in developing and managing company-wide
information systems. (cross list with MNGT 6311)
ACCT 6312 Accounting Theory (3) Click
Here for Generic Course Syllabi
Historical development of accounting theory. Criteria for choices
among income-determination and asset-valuation rules in context
of public reporting.
ACCT 6313 Professional Ethics (3) Click
Here for Generic Course Syllabi
Historical development of ethical theories, roles of the professional
in contemporary society with respect to economic, social, political,
and technological problems. Case evaluations and discussion designed
to develop professional standards for ethical behavior.
ACCT 6314 Applied Accounting Research (3) Click
Here for Generic Course Syllabi
Applied research for solving complex accounting and reporting issues
including both financial and tax accounting cases. Presentations
and papers showing results of research are required. Prerequisite:
3 credit hours of tax; 6 credit hours of intermediate accounting.
ACCT 6315 Topics in Federal Income Tax (3) Click
Here for Generic Course Syllabi
Federal Income Tax law, rules, and regulations relating to partnerships,
corporations, estates, and trusts. Prerequisite: 3 credit hours
of tax or equivalent.
ACCT 6316 Topics in Auditing (3) Click
Here for Generic Course Syllabi
A conceptual approach to the auditing process, stressing the interrelationships
of objectives, standards, techniques, and procedures. Prerequisite:
6 credit hours of intermediate accounting or equivalent.
ACCT 6389 Selected Topics in Accounting (1-3)
Graduate courses that will be offered only once, will be offered
infrequently or are being developed before a regular listing in
the catalog. Prerequisite varies.
ACCT 6391 Contract Study in Accounting (1-3)
Independent study or research under the supervision of a faculty
member.
Prerequisite varies.
ACCT 6392 Experiential Learning (3) Click
Here for Generic Course Syllabi
A supervised field and academic experience in accounting.
ACCT 6398 Master's Project (3)
Students electing the project option will work under the supervision
of a major advisor.
ACCT 6399 Master's Thesis (3-6)
Students electing the thesis option will work under the supervision
of a major advisor.
FINA 6320 Financial Management: Theory and Techniques (3)
Click Here for Generic
Course Syllabi
Investment, financing and dividend decisions of firms seeking to
maximize shareholder wealth. Analytical techniques, economic and
behavioral theories and financial environment.
MNGT 6301 Legal Environment of Business (3) Click Here for Generic Course Syllabi
A foundation in the role of law in our system of business and commerce,
both facilitating and constraining business decision-making. In
addition, this course will introduce the operation of legal institutions
and the fundamentals of legal
reasoning.
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