Jul 27, 2024  
2009-2010 Graduate Catalog 
    
2009-2010 Graduate Catalog [ARCHIVED CATALOG]

Master of Professional Accounting


The master of professional accounting program is designed to prepare graduates for leadership responsibilities in professional accounting. The program is constructed with the following objectives:

  • To transmit, in-depth knowledge and broaden the understanding of the fundamental disciplines, techniques and ethical dimensions involved in providing professional accounting services in the public, private, and governmental sectors of accounting. Depth of knowledge is developed in the cost, financial, tax, information systems, and auditing disciplines. Breadth of understanding is enhanced through the study of financial  statement analysis, management control systems, and additional graduate business course work.
  • To develop leadership and management skills essential for taking direction of the accounting function across a broad range of enterprises.
  • To develop student awareness of the needs of communities beyond the boundaries of their profession.
  • To sharpen essential professional skills including critical thinking, effective written and oral communication, working effectively in teams, and a proficiency in the use of the computer for information search, retrieval, problem solving, and communication.

Degree Requirements:


The MPAC degree requires 46 graduate credit hours (14 three-credit courses and 1 four-credit course) beyond the undergraduate degree and any of the basic business and accounting prerequisites.

I. Preparatory Work


Computer Proficiency
Business Calculus
Business Communications

The calculus requirement must be completed by the end of the first year in the program. The communications requirement must be completed within the first quarter.

NOTE:


*Students with previous comparable course work with a B (3.00) or better have the option of waiving these classes based on self-assessment materials regarding their proficiency. Students without previous course work are required to take these classes.

NOTE:


**Students with previous comparable course work completed in the past five years with a B- (2.70) or better have the option of waiving these classes.

VI. General Electives


15 credits:

  • Graduate business courses (15)*

NOTE:


* With the permission of the chair of the accounting program, students may earn up to 9 credits for an approved internship.

With the permission of the chair of the accounting program, students with an undergraduate degree from Seattle University, who have taken ACCT 436/ACCT 539  and/or ACCT 431/ACCT 533  may waive six credits for the MPAC program, and thus may have 40-88 credits. These courses will satisfy course requirements toward both the undergraduate degree in accounting and the master of professional accounting.

Minimum credits required for degree: (46 to 88)


Graduate students must have a minimum 3.00 cumulative GPA in order to earn a master’s degree.

Business Valuation Specialization


A formal specialization is available in business valuation and is noted on official transcripts. To receive the specialization a student must complete the 10 courses listed below. ACCT 531 , ACCT 532  and 18 credits of specified or general electives required for the MPAC degree can be satisfied by completing the specialization. With department approval, students with previous comparable course work have the option of waiving courses, in which case the specialization will be complete with fewer required courses.