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Department of Accounting, Economics and Finance Accounting Graduate Program

Department of Accounting, Economics and Finance

Master of Professional Accounting (M.P.A.) Degree

Introduction

The MPA degree at West Texas A&M University can be earned in two ways.  The traditional degree is a master’s degree earned after completing a bachelor’s degree.  West Texas A&M also offers a program that integrates the undergraduate Bachelor of Business Administration in accounting and the graduate Master of Professional Accounting degrees.  Both degree paths provide a foundation for a career as a certified public accountant or continued academic toward a doctorate degree.


 General Admission Requirements

Graduate School Admission:

  1. Admission: Applicants with an undergraduate overall GPA of 3.0 or higher and a GPA for accounting courses above principles of 3.0 or higher may opt out of taking the GMAT exam by completing the GMAT Election form with the MPA administrator.
  2. Conditional Admission: Students that do not qualify for regular admission are granted conditional admission when the applicant has an undergraduate overall GPA of 2.5 or higher and a GPA for accounting courses above principles of 2.5 or higher and scores in the 30th percentile or higher in one or more categories of the GMAT.
  3. Students not qualifying for regular or conditional admission will be denied admission and may consult with the dean of the Graduate School for assistance on future admission possibilities or possible committee review for conditional admission based on special circumstances consistent with House Bill 1641.

Secondary Admission Requirements for College of Business

Graduate Pre-Business Considerations:

  • Undergraduate grade point average (GPA)
  • GMAT score
  • Official transcripts
  • Resume showing career progression
  • Statement of goals for pursuing a graduate business degree
  • Deadlines: August 1 (Fall), December 1 (Spring), May 1 (Summer)

Graduate Business Regular Admission Considerations:

  • Undergraduate grade point average (GPA)
  • GMAT score
  • Official transcripts
  • Resume showing career progression
  • Statement of goals for pursuing a graduate business degree
  • Proficiency in foundation business courses
  • Deadlines: August 1 (Fall), December 1 (Spring), May 1 (Summer)

M.P.A. Degree Requirements

Options

  • Plan I (Thesis)
  • Plan II (Non-Thesis)

Students who enter the M.P.A. degree program on probation may be required to take leveling courses in areas where a grade of “C” or lower was earned. Students seeking the M.P.A. degree must establish proficiency in the following areas in addition to requirements for the M.P.A. degree:

  • introductory, intermediate, tax, systems, cost accounting and auditing
  • economics
  • statistics
  • marketing
  • management
  • finance

Proficiency may be established by courses taken in an undergraduate program, by completing advanced-standing examinations or by taking the following courses or their equivalent: ACCT 6300, 3311, 3331, 3332, 3371, 3375, 4351, MGT 6300, MKT 6300, FIN 6300, CIDM 6300 and ECON 6300.

Additional Requirements

Plan I (Thesis)

Thirty (30) semester hours in advanced and graduate courses, including at least 18 semester hours in accounting. At least 24 semester hours must be in 6300-level courses (excluding ACCT 6300, MGT 6300, MKT 6300, FIN 6300, CIDM 6300 and ECON 6300).

The following graduate courses are required:

  • ACCT 6301
  • ACCT 6302
  • ACCT 6320
  • ACCT 6321
  • Nine semester hours from ACCT 6306, ACCT 6308, ACCT 6309, or ACCT 6310
  • Three semester hours advanced accounting elective
  • Three semester hours from ECON 6306, ECON 6312, or ECON 6341
  • Six semester hours from ACCT 6307, CIDM 5311, CIDM 6310, FIN 5311, FIN 5320, FIN 5323, FIN 6320, FIN 6322, or FIN 6350
  • Pass comprehensive final exam.

Plan II (Non-Thesis)

Students must complete 36 semester hours in advanced and graduate courses, including at least 18 semester hours in accounting. At least 24 semester hours must be in 6300-level courses (excluding ACCT 6300, MGT 6300, MKT 6300, FIN 6300, CIDM 6300 and ECON 6300).

The following graduate courses are required:

  • ACCT 6320
  • ACCT 6321
  • Nine semester hours from ACCT 6306, ACCT 6308, ACCT 6309, or ACCT 6310
  • Nine semester hours advanced accounting electives
  • Three semester hours of advanced accounting-related courses as advised
  • Three semester hours from ECON 6306, ECON 6312, or ECON 6341
  • Six semester hours from ACCT 6307, CIDM 5311, CIDM 6310, FIN 5311, FIN 5320, FIN 5323, FIN 6320, FIN 6322, or FIN 6350
  • Pass comprehensive final exam.

 B.B.A./M.P.A. Degree Requirements 

General Requirements for the Administration (B.B.A.)

Degree Integrated Program

  • At least 24 semester hours must be in courses numbered 6300 or above.
  • This program will be a non-thesis program.  Students desiring to do a thesis program will be required to complete the regular M.P.A. degree program.
  • Application for entry into the program will be made during the semester in which the student completes 90 hours of course work. Graduate course work cannot be taken prior to acceptance into the program.
  • Admission: Applicants with an undergraduate overall GPA of 3.0 or higher and a GPA for accounting courses above principles of 3.0 or higher may opt out of taking the GMAT exam by completing the GMAT Election form with the MPA administrator.
  • Conditional Admission: Students that do not qualify for regular admission are granted conditional admission when the applicant has an undergraduate overall GPA of 2.5 or higher and a GPA for accounting courses above principles of 2.5 or higher and scores in the 30th percentile or higher in one or more categories of the GMAT. 
  • Students not qualifying for regular or conditional admission will be denied admission and may consult with the dean of the Graduate School for assistance on future admission possibilities or possible committee review for conditional admission based on special circumstances consistent with House Bill 1641.
  • Applicants must have completed the following accounting courses prior to admission: ACCT 2301, 2302, 3311, 3331, 3332, 3371, 3375.

Required Courses for the Integrated B.B.A./M.P.A. Degree Program (150 hours)

University core curriculum requirements (42 hours) must include ECON 2301.

College of Business Requirements (39 hours)

  • MATH 1325, ECON 2302, Advanced Economics Elective, BUSI 3312, ACCT 2301, 2302, CIDM 2342, CIDM 3330, FIN 3320, MGT 3330, MGT 4315, MKT 3340, and a course in the COB writing component

Undergraduate Accounting Requirements (21 hours)

  • ACCT 3311, ACCT 3331, ACCT 3332, ACCT 3371, ACCT 3375, ACCT 4351, and CIDM 4331

Undergraduate Electives (21 hours)

Graduate Accounting Requirements (9 hours)

  • Nine semester hours from ACCT 6306, ACCT 6308, ACCT 6309, or ACCT 6310

Advanced Accounting Electives for Graduate credit (9 hours)

  • Nine semester hours of ACCT graduate electives (excludes ACCT 6300 and ACCT 6305)

Graduate Advanced Electives (9 hours)

  • Nine semester hours of graduate electives (selected in consultation with MPA Coordinator/Advisor)

Other Business Electives (9 hours)

  • Three semester hours from ECON 6305, ECON 6312, or ECON 6341
  • Six semester hours from hours from ACCT 6307, CIDM 5331, CIDM 6310, FIN 5311, FIN 5320, FIN 5323, FIN 6320, FIN 6322, or FIN 6350 

Pass Comprehensive Exam

  • During the last semester of course work for the B.B.A./M.P.A. degree, the student will be required to take a comprehensive written and/or oral exam covering the M.P.A. core courses.  The examination will be administered by a three-member graduate accounting faculty committee.  If the student fails the first examination, one semester or equivalent (16 weeks or two summer sessions) must elapse before the student takes the exam again.  Additional course work or directed study will be recommended for the student in the interim.

Learning Objectives for the MPA Program

Goal 1: Professional Communication:
Objectives:
1.1 Communication: Demonstrate capacity to convey accounting information in both technical and non-technical terms.
1.2 Technology: Demonstrate proficiency in the use of accounting information software packages to process information and computers and/or networks to effectively complete tasks.

Goal 2: Critical Thinking:
Objectives:
2.1 Critical Thinking: Demonstrate capacity to use analytical tools to analyze complex accounting problems and recommend feasible solutions.

Goal 3: Business Environment:
Objectives:
3.1 Business Ethics: Demonstrate capacity to recognize and evaluate ethical dimensions of accounting decisions and effects on stakeholders.
3.2 Global Business Environment: Demonstrate knowledge of the issues involved in conducting business in a diverse, global environment.

Goal 4: Accounting Integration:
Objectives:
4.1 Core Knowledge: Demonstrate knowledge of accounting principles generally accepted in the United States of America (GAAP) for business enterprises, not-for-profit organizations, and governmental entities, and the skills needed to apply that knowledge.
4.2 Professional Standards: Demonstrate understanding of auditing procedures, standards, and rules of professional conduct.
4.3 Application: Demonstrate understanding of tax laws applied to personal and business decisions.

MPA Program Learning Goals, Objectives, and Rubrics


Contact Information

For information, contact:

Dr. Darlene Pulliam at 806-651-2521 or email dpulliam@wtamu.edu.


 

 

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