Master of Professional Accounting (MPA)
Overview
The Master of Professional Accounting (MPA) degree is designed to equip students with the knowledge and skills necessary for successful careers in accounting and the broader fields of business, and to prepare professional accountants to obtain high-level positions in accounting firms and other business enterprises. The degree requires the completion of 30 semester credit hours of graduate course work as a Plan III program.
Contact Information
Dr. Richard Green
Department Chair
Central Academic Building
Admission Requirements
Unconditional admission to the MPA program requires that a student has completed a B.B.A. in Accounting with a minimum of 24 hours of advanced ( undergraduate junior and senior level) coursework in Accounting. Students who have a baccalaureate degree in business and are non-accounting majors will be required to complete 24 semester credit hours in advanced (undergraduate junior and senior level) accounting courses before admission can be granted. Students who do not have a baccalaureate degree in business will be required to take, in addition to the 24 hours of accounting courses, at least 12 semester credit hours of additional business courses identified by the department before admission to the program can be considered. See the list of undergraduate pre-requisite courses required for admission below.
The MPA Admissions Committee requires applicants to submit an official GMAT score along with their application for consideration for admission to the MPA program. Students that have a minimum undergraduate cumulative/overall (all courses completed while pursuing a bachelor’s degree) GPA of 2.6 or higher or a GPA of 3.0 or higher in the last sixty hours of coursework completed for the bachelor’s degree may receive a one-semester waiver of submitting their GMAT scores. Although a satisfactory GMAT score must be submitted before being permitted to register for the following semester in the program. Applicants, who do not meet the GPA requirement, must submit a satisfactory GMAT score with the application in order for the application to be processed for admission. Please note: International applicants do not qualify for the waiver and must submit a satisfactory GMAT and TOEFL score in order to be considered for admission.
GMAT Requirement
The following formula is used to determine an applicant’s minimum GMAT score for admission into the MPA program: 970 – (GPA X 200) = minimum required GMAT score. The GPA used in the formula is the student’s undergraduate cumulative/overall GPA, which consists of all courses completed while pursuing a bachelor’s degree.
Prerequisite Courses:
| Code | Title | Credits |
|---|---|---|
| ACCT 3303 | Intermediate Accounting II | 3 |
| ACCT 3304 | Intermediate Accounting III | 3 |
| ACCT 3305 | Fund of Federal Income Tax | 3 |
| ACCT 3314 | Cost Managerial Accounting | 3 |
| ACCT 4311 | Auditing I | 3 |
| ACCT 4342 | Bus Law for Accountants | 3 |
| ACCT 33XX/ACCT 43XX (Advanced ACCT Course) | 3 | |
| ACCT 33XX/ACCT 43XX (Advanced ACCT Course) | 3 | |
| BCOM 3304 | Bus Communication | 3 |
| ECON 2301 | Principles of Macroeconomics | 3 |
| ECON 2302 | Principles of Microeconomics | 3 |
| QMBS 2305 | Business Statistics I | 3 |
Program Requirements
The MPA program requires a student to successfully complete 30 credit hours of graduate business courses, excluding any prerequisite requirements. The program consists of 18 credit hours of required graduate accounting courses and 12 credit hours of graduate accounting electives, which must be approved by the graduate advisor prior to enrollment.
Curricula
| Code | Title | Credits |
|---|---|---|
| Required Graduate Accounting Courses | ||
| ACCT 5307 | Acct Information Systems | 3 |
| ACCT 5314 | Advance Accounting Problems | 3 |
| ACCT 5316 | Advance Income Tax Problems | 3 |
| ACCT 5327 | Advanced Auditing | 3 |
| ACCT 5341 | Adv Cost Managerial Acct | 3 |
| ACCT 5395 | Prof Accounting Application (Capstone) | 3 |
| ACCT 5035 | Accounting Capstone Lab | 0 |
| Accounting Elective Requirement | ||
| Select four ACCT Graduate Electives | 12 | |
| Total Credits | 30 | |
Students are required to successfully complete 9 semester credit hours of graduate accounting electives. ACCT 5311 Managerial Accounting may not be taken for credit to satisfy the Accounting elective requirement.
CPA Exam Requirement
Texas State Board of Public Accountancy (TSBPA) for the CPA exam in Texas require business communication and 24 semester credit hours of business courses other than accounting. Students interested in taking the CPA exam in Texas may have to take additional business courses, if they don’t have 24 hours of business courses other than accounting.
ACCT 5308 Accounting Ethics meets the Texas State Board of Public Accountancy (TSBPA) requirement for an approved course in Ethics for the CPA exam in Texas.
The TSBPA accounting/tax research requirement for the CPA exam in Texas may be met in either of two ways:
| Code | Title | Credits |
|---|---|---|
| TSBPA Accounting/Tax Research Requirement | ||
| Select one of the following options: | 2-3 | |
| Option 1 | ||
| Accounting & Tax Research | ||
| Option 2 | ||
| Select two of the following: | ||
| Business Combinations | ||
| Advanced Accounting Problems | ||
| Adv Income Tax Accounting | ||
| Advance Accounting Problems | ||
| Advance Income Tax Problems | ||
This suggested plan of study is intended to be used as a guide in conjunction with the official degree requirements outlined in the catalog. While this plan demonstrates a course of study that covers four semesters, each student’s academic path is unique and your timeline may look different. Students should regularly consult with academic advisors as they plan their course schedules as course offerings may vary.
| First Year | ||
|---|---|---|
| First Semester | Credits | |
| ACCT 5307 | Acct Information Systems | 3 |
| ACCT 5341 | Adv Cost Managerial Acct | 3 |
| Graduate ACCT Elective | 3 | |
| Credits | 9 | |
| Second Semester | ||
| ACCT 5314 | Advance Accounting Problems | 3 |
| ACCT 5316 | Advance Income Tax Problems | 3 |
| Graduate ACCT Elective | 3 | |
| Credits | 9 | |
| Second Year | ||
| First Semester | ||
| Graduate ACCT Elective | 3 | |
| Graduate ACCT Elective | 3 | |
| Credits | 6 | |
| Second Semester | ||
| ACCT 5327 | Advanced Auditing | 3 |
| ACCT 5395 | Prof Accounting Application | 3 |
| ACCT 5035 | Accounting Capstone Lab | 0 |
| Credits | 6 | |
| Total Credits | 30 | |