Solicitudes y plazo de presentación

Larry Kowalski, Chair

Alan Lord, Graduate Coordinator 332 Business Administration Building Phone: 419-372-2767

E-mail: [email protected] Degree Offered

Master of Accountancy (M.Acc.) Graduate Faculty

Professors: Alan T. Lord, Ph.D.

Associate Professors: Patricia Essex, Ph.D.; Andreas Nicolaou, D.B.A.; Sachi Sakthivel, Ph.D.; Paul Schauer, Ph.D.; Kenneth Snead, Ph.D.

Assistant Professors: Larry Bajor, Ph.D.; Andy Garcia, Ph.D.; Larry Kowalski, J.D.; Earl McKinney, Ph.D.; Madhavarao Raghunathan, 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 (M.Acc.) degree. The mission of the M.Acc. 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 attracts students as they choose among competing programs and offers an opportunity to specialize in accounting and auditing, information systems auditing and control, or

taxation.

Prerequisites to Graduate Work

Graduates from any accredited baccalaureate program may be admitted to the M.Acc. program. However, the program is designed primarily for

students with a business degree and an undergraduate accounting

specialization from an accredited school. All M.Acc. 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) the equivalent of an upper-level undergraduate education background in financial accounting, managerial accounting, auditing, taxation, and

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Applicants for the M.Acc. program should follow the instructions outlined in the “Graduate Admission” section of this catalog. Application materials and admission information are available at www.cba.bgsu.edu/macc. Each student is independently evaluated for admission to the M.Acc. program taking into account such things as undergraduate GPA, accounting course GPA, professional certifications, GMAT scores, prior work experience, and recommendations.

Degree Requirements

Requirements for the M.Acc. 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. Ultimate degree requirements are customized to accommodate the varying educational backgrounds of students entering the program and therefore students graduating from the program will not have completed an identical set of graduate courses. The information in this catalog represents the requirements for most students. Students with all of the prerequisite background requirements completed prior to program entry can expect to complete the M.Acc. within 12 months after beginning the program in August.

The M.Acc. program requires students to complete a minimum of 30 semester hours which must include at least 18 semester hours in courses reserved exclusively for graduate students of which 12 semester hours must be in accounting related courses. Students complete 12 to 15 hours in a set of professional core courses and at least nine hours in a track specialization with the balance of the 30 hours being elective courses.

The M.Acc. program professional core requires course work in

communications, ethics and professional responsibilities for accountants, advanced financial reporting, and an exposure to global business issues from either the student’s undergraduate or graduate education. In addition, 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 M.Acc. students.

Each student is required to complete one of three specialization tracks within the M.Acc. and the options are: accounting and auditing, information

systems auditing and control, or taxation. The accounting and auditing track includes study in financial accounting, business assurance services, and advanced information systems for accountants. Students who elect the accounting and auditing track must have an adequate background in

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accounting information systems prior to the program or obtain that

background as part of their M.Acc. study through elective course options. The information systems auditing and control track includes courses in data communications, systems analysis and design, information system security and information systems auditing and control techniques and procedures. Students who elect the information systems auditing and control track must have an adequate background in database management prior to program entry or obtain that background as part of their M.Acc. study through

elective course options. The taxation track courses include federal taxation and management decisions, estate planning, and taxation of

partnerships/flow-through entities. Students who elect the tax track must have an adequate background in US individual and corporate taxation prior to program entry or obtain that background as part of their M.Acc. study. Students choose among several available elective courses to complement their professional core and track specializations. All elective course work must be approved by the student's graduate advisor and should “fit” the student’s objectives and career plans.

Graduate Courses

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.