Master of Professional Accounting (MPAcc)
Adamson Hall 202A • 678-839-6469
http://www.westga.edu/accfin/index_14320.php
Accounting permeates the fabric of modern society. It is the discipline that provides financial information that is necessary for the management, control, and evaluation of business enterprises, governmental units, and not-for-profit institutions. Accounting provides the measures of economic activity for our society and for our individual lives. It is the language used to communicate financial information.
The study of accounting requires a serious commitment. Students are expected to dedicate themselves to becoming accounting professionals. Discipline and integrity are essential ingredients for success. Our students are taught that being a professional means putting forth whatever effort is needed to get the job done.
An effective accountant must understand the tax law, securities regulation, accounting, auditing, and other assurance standards, as well as how to motivate employees, how to measure business processes, how to design efficient systems to achieve shareholders' goals and assess the risks involved, how to prevent manipulation of such plans, and how to communicate those plans to the firm and to outsiders. Furthermore, an accounting professional must be able to explain the confusing data to those with less familiarity with financial complexities or little time to delve into tremendous detail.
Graduate professional education is not just training, just skill development, or just preparation to pass a licensing exam. It is far more than all of these combined. While focusing on the integration of technical expertise and ethical judgment, a graduate education in accounting must develop the student's analytical skills, which will be tested by difficult and often unanticipated economic arrangements. This education must also develop the written and oral skills that proficient communication demands.
The MPAcc program serves students graduating from liberal-arts-based B.B.A. programs both at West Georgia and other comparable institutions. In addition, students graduating from non-business degree programs are served. The majority of students are from the local/regional area served by West Georgia. The program also attracts students from outside the University's regional service area, including other states and countries. The program aims to attract students with liberal arts degrees, and women and minority candidates are especially encouraged to apply.
The Richards College of Business at the University of West Georgia is accredited by the Association to Advance Collegiate Schools of Business International (AACSB). The undergraduate accounting and MPAcc programs carry the distinction of separate AACSB accreditation as well.
MPAcc Admission Requirements
Admission requires an undergraduate GPA of at least 2.5 on a 4.0 scale, a GMAT score of 450 higher with an Analytical Writing score of 3.0, or higher and transcripts from all undergraduate courses. The GMAT will be waived for applicants who have an undergraduate accounting degree from an AACSB- accredited institution and an overall GPA of a 3.2 or higher.
Alternatively, the upper-division GPA may be applied provided the above conditions are satisfied (a GMAT of 450 or higher with an Analytical Writing score of 3.0 or higher, and a transcript of all undergraduate courses) and the upper division GPA is at least 2.5 (on a 4.0 scale) and the applicant has at least 1,000 points based on this formula: 200 X the upper-division GPA + the GMAT score.
International students must submit a minimum score of 550 paper-based, 213 computer-based, or 79-80 internet-based on TOEFL.
Any MPAcc student earning a grade of "F" or "WF" during the course of his or her program of study will be subject to dismissal from the program
Course Requirements
To obtain a Master of Professional Accounting, a student with a degree in accounting from UWG or an equivalent program must complete ten (10) courses (30 semester hours) beyond the foundation and basic accounting courses. Included are advanced-level courses in financial and managerial accounting, auditing, nonprofit accounting, and federal taxation, as well as courses in finance, management, economics, and executive communications.
The program is intended for those students with undergraduate degrees in accounting and those students with degrees in fields other than accounting. Foundation and basic accounting courses are required of candidates who have not successfully completed these courses. The Department of Accounting & Finance Graduate Committee will evaluate transcripts of previous academic work to determine the number, if any, of these courses that will be required. The maximum number of courses required by this program of study is twenty-six (26) and would apply primarily to non-business candidates.
A. Foundation Courses (Common body of knowledge)
ACCT 2101 |
Financial Accounting |
ACCT 2102 |
Managerial Accounting |
ECON 2105 |
Macroeconomics or 2106 Microeconomics |
ECON 3402 |
Statistics for Business and Economics |
FINC 3511 |
Corporate Finance |
BUSA 2106 |
Legal Environment of Business |
MGNT 3600 |
Principles of Management |
MKTG 3803 |
Principles of Marketing |
CISM 3330 |
Management of Information System |
Students without an undergraduate degree in business may complete the foundation courses through self-study modules. Modules are available for each of the nine foundation courses; however, students entering the MPAcc program are encouraged to complete ACCT 2101 and ACCT 2102 through classroom instruction.
B. Basic Accounting Courses
ACCT 3212 |
Financial Reporting I |
ACCT 3213 |
Financial Reporting II |
ACCT 3214 |
Financial Reporting III |
ACCT 3232 |
Managerial Accounting |
ACCT 3251 |
Income Tax Accounting for Individuals |
ACCT 4241 |
Accounting Information Systems |
ACCT 4261 |
Auditing |
C. MPAcc Courses
Managerial Communications |
|
Strategic Information Systems and Risk Management |
|
Seminar in Financial Reporting |
|
Seminar in Strategic Cost Management |
|
Seminar in Tax Accounting |
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Seminar in Assurance Services |
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Nonprofit Accounting and Auditing |
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Strategic Management of Information Technology |
|
International Finance |
|
Advanced Financial Management |
To complete the degree requirements, students must pass a comprehensive written examination. All requirements must be completed within six (6) years from the date of matriculation as a graduate student.