Graduate Catalog 2004-2005
Master of Accountancy
|Professors:||Alan T. Lord, Ph.D.|
|Associate Professors:||Patricia Essex, Ph.D.; Andreas Nicolaou, D.B.A.; Sachi Sakthivel, Ph.D.; Kenneth Snead, Ph.D.|
|Assistant Professors:||Larry Bajor, Ph.D.; Earl McKinney, Ph.D.; Madhavarao Raghunathan, Ph.D.; Trent Sanders, Ph.D.; Paul Schauer, Ph.D.; David Stott, Ph.D.|
The Department of Accounting and Management Information Systems offers a program of study leading to the Master of Accountancy degree. The mission of the Master of Accountancy (MAcc) program is to build upon the base of knowledge obtained at the baccalaureate level and to further nurture the personal and professional development of those interested in graduate education in areas relevant to the practice of public or corporate accounting. The department is committed to offering programs and a setting that attract students as they choose among competing programs and offers an opportunity to specialize in accounting information systems, financial reporting and auditing, and taxation.
Prerequisites to Graduate Work
Graduates from any accredited baccalaureate program may be admitted to the MAcc program. However, the program is designed primarily for students with a business degree and an undergraduate accounting specialization from an accredited school. All MAcc students must obtain an appropriate background prior to undertaking graduate accounting courses including: (1) satisfactory competencies in written communications and personal computer skills; (2) an appropriate general business background; (3) an appropriate undergraduate background in financial accounting, managerial accounting, auditing, taxation, and accounting information systems.
Applicants for the MAcc program should follow the instructions outlined in the “Graduate Admission” section of this catalog. Application forms and admission information are available from the Department of Accounting and Management Information Systems, 332 Business Administration Building, or www.cba.bgsu.edu/macc. Each student is independently evaluated for admission to the MAcc program taking into account such things as undergraduate GPA, accounting course GPA, professional certifications, GMAT scores, prior work experience, and recommendations.
Requirements for the MAcc program are subject to continuous improvement and can differ from those listed below. New students will be given official requirements prior to the start of their first semester of graduate course work and specifics can be reviewed at www.cba.bgsu.edu/macc. Students with all of the background completed prior to program entry can expect to complete the MAcc within 12 months after beginning the program in August. Requirements beyond the foundation materials described above are broadly defined as follows:
a. Communications 3 hours
b. Ethics/Professional Responsibility/Legal Issues 3 hours
c. International Business 3 hours
d. Accounting course work 15 hours
e. Electives 6 to 9 hours
Each student is required to complete one of three specialization tracks within the MAcc and the options are:accounting information systems, financial reporting and auditing, or taxation. Students who elect the tax specialization must have completed a course in corporate taxation or its equivalent, prior to program entry or elect that course as part of their MAcc study. A capstone course in the professional practice of accounting must be taken during the last 10 hours of the student's program. This course is designed to provide a synthesis of accounting practice and serve as a culminating experience for MAcc students. In addition to the accounting course work listed above, all students are required to take graduate-level courses in (1) International Business Operations, (2) Accounting Communications, (3) a graduate level course in Ethics and Professional Responsibility, and (4) Advanced Financial Reporting.
Please access graduate courses online at http://webapps.bgsu.edu/courses/search.php. Graduate courses offered by the Department of Accounting and Management Information Systems use the prefix: ACCT. Students often also take courses that use the prefix: MBA or GBA.