West Texas A&M

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

  1. Admission: Students are granted admission when the applicant has an undergraduate grade point average (GPA) of 3.0 or higher and scores in the 50th percentile or higher in one or more categories (math, verbal or analytical) of the GMAT.
  2. Conditional Admission: Students that do not qualify for regular admission are granted conditional admission when the applicant has an undergraduate GPA of 2.5 or higher and scores in the 25th percentile or higher on the composite score 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.

 

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 and cost accounting
  • 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, IDM 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, QBA 6300 and ECON 6300).

The following graduate courses are required:

  • ACCT 6301 and 6302.
  • Nine semester hours from ACCT 6306, 6307, 6308, 6309 or 6310.
  • ACCT 6320 and 6321.
  • Three semester hours advanced elective (accounting related).
  • Nine semester hours from the M.B.A. degree core.
  • 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, QBA 6300 and ECON 6300).

The following graduate courses are required:

  • Nine semester hours selected from ACCT 6306, 6307, 6308, 6309 or 6310.
  • Nine semester hours advanced accounting electives.
  • ACCT 6320, ACCT 6321, and three semester hours advanced electives (accounting-related).
  • Nine semester hours from the M.B.A. degree core.
  • 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: Students are granted admission when the applicant has an undergraduate grade point average (GPA) of 3.00 or higher and scores in the 50th percentile or higher in one or more categories (math, verbal or analytical) of the GRE or GMAT.
  • Conditional Admission: Students that do not qualify for regular admission are granted conditional admission when the applicant has an undergraduate GPA or 2.5 or higher and scores in the 25th percentile or higher 25th percentile or higher on the composite score 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 (33 hours)

  • MATH 1325; ECON 2302; BUSI 1304, 3312; ACCT 2301, 2302; QBA 2342; FIN 3320; MGT 3330, 4315; MKT 3340.

Undergraduate Accounting Requirements (18 hours)

  • ACCT 3311, 3331, 3332, 3371, 3375, 4351.

Undergraduate Electives (21 hours)

Graduate Accounting Requirements (9 hours)

  • ACCT 6306, 6307, 6308, 6309 or 6310.

Advanced Accounting Electives for Graduate credit (9 hours).

  • ACCT 6320, 6321, and three semester hours of advanced accounting-related graduate courses.

M.B.A. Degree Core (nine hours)

  • ECON 6305 or 6306 and six hours as advised.