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.

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 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 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 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 (30 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)

Tax Track (30 credit hours)

• MACC 6400 Tax Research & Communication (3)
• MACC 6425 Tax Practice, Procedure & Ethics (3)
• MACC 6430 Advanced Individual Taxation (3)
• MACC 6460 Advanced Corporate Taxation (3)
• MACC 6470 Advanced Partnership Taxation (3)

• MACC 6410 International Taxation (3)
• MACC 6440 Exempt Entities and State & Local Taxation (3)
• MACC 6450 Real Estate Taxation (3)
• MACC 6480 Retirement Planning and Employee Benefits (3)
• MACC 6490 Mergers, Acquisitions and Consolidations (3)

Weber State University 2009-2010 Catalog