Master of Professional Accountancy. Welcome Orientation Dr. Richard S. Savich, CPA Academic Director Fall 2013
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1 Master of Professional Accountancy Welcome Orientation Dr. Richard S. Savich, CPA Academic Director Fall 2013
2 What to Expect Over the Next Year Interact with your fellow students Develop relationships with your professors Further your knowledge about America, China, Taiwan, etc. Study Accountancy to become a global accountant Start your career Become part of the UCR family
3 What We Expect of You Discover, Learn & Develop Be respectful (students, professors, others you meet) Do your homework, pass your tests, make presentations, write papers Adhere to the Code of Academic Integrity Graduate with honors Start a career Become part of the UCR family
4 Learning Goals Accounting/Auditing, Tax or Information Systems Skills Professional Integrity / Ethical Reasoning Skills Global Context Skills Technology Skills
5 Accounting/Auditing, Tax or Information Systems Skills Criteria Gain a working knowledge of on-line tax research Understand relevant cost concepts and quantitative techniques that can assist management in variety of decision-making processes Understand the audit risk model and its components Exemplary Student identifies all the primary and secondary authorities and locates the tax material from the on-line tax research service. Identifies a firm with unique cost management procedures and describes how the firm has implemented them. Uses terms risk of material misstatement (or inherent risk and control risk) and detection risk appropriately. Identifies over 90% of the relevant risk factors from the case.
6 Professional Integrity/ Ethical Reasoning Skills Students will be able to recognize ethical issues, demonstrate familiarity with alternative frameworks for ethical reasoning, and recognize trade-offs and implications of employing different ethical frames of reference when making business decisions
7 Ethical Reasoning Rubric Criteria Ethical Self Awareness Understanding Different Ethical Perspectives/ Concepts Ethical Issue Recognition Application of Ethical Perspectives/ Concepts Evaluation of Different Ethical Perspectives/ Concepts Exemplary Student discusses in detail/ analyzes both core beliefs and the origins of the core beliefs and discussion has depth and clarity. Student names the theory or theories, can present the gist of said theory or theories, and accurately explains the details of the theory or theories used. Student can recognize ethical issues when presented in a complex, multilayered (grey) context AND can recognize cross-relationships among the issues. Student can independently apply ethical perspectives/ concepts to an ethical question, accurately, and is able to consider full implications of the application. Student states a position and can state the objections to implications of and can reasonably defend against the objections and implications of different ethical concepts and the student's defense is adequate and effective.
8 Global Context Skills Students will be familiar with major economic, social, political, and technological trends influencing foreign investment and development of the global economy and demonstrate an understanding of the cultural, interpersonal and analytical skills required for engaging in global business activities
9 Global Context Rubric Criteria Knowledge Exposition Analysis Exemplary Understands multifunctional global issues Argues pro and con Effectively critiques issues Examines inconsistencies Demonstrates value of information Uses reasonable judgment Succinct explanation Main arguments are stated Substantial depth of exposition Discusses issues Formulates conclusions Justifies conclusions Questions validity of information Shows intellectual honesty
10 Technology Skills Students will be able to integrate and apply the tools and techniques of business, drawing on a broad-based knowledge of the major functions (accounting, economics, finance, information systems, marketing, operations management, and strategy) to solve complex business problems and make sound business decisions
11 Technology Rubric Criteria Students can conduct an analysis of a business problem requiring an IT solution. Students can construct an economically feasible IT solution to create value. Students can demonstrate proficiency in the use of current information technology. Students can critically evaluate, analyze and interpret information to solve problems. Students can apply theories related to ITenabled strategies and organization design. Exemplary Thorough understanding of business principles and IT applications for value creation. Advanced understanding of value based decision making and efficient project management. Ability to demonstrate advanced use of hardware, network, and business applications. Demonstration of superb critical thinking skill to produce valuable information. Superb ability in using business and IT strategies to improve organizational effectiveness.
12 Required Courses to take MGT 225 Professional Accounting and Auditing Research Weaver (Fall 2013) MGT 229 Accounting Ethics and Professional Responsibilities Savich (Spring 2014) MGT 240B Advanced Taxation Weaver (Winter 2014) MGT 278A Foundations of Auditing and Assurance Services Munsif (Fall 2013) MGT 278B Information Technology Auditing and Assurance (Spring 2014)
13 Highly Recommended Elective Courses to take MGT 204 Cost and Management Accounting Mishra (Fall 2013) MGT 226 Fraud and Forensic Accounting Friedman (Spring 2014) MGT 240A Taxation Weaver (Fall 2013) MGT 241 Accounting Systems and Controls Savich (Winter 2014) MGT 245 Financial Statement Analysis Savich (Winter 2014) MGT 278C Internal Auditing Munsif (Winter 2014) Plus one course of your choice See for listing
14 Course Schedule ( ) Fall Winter Spring MGT 225 MGT 240B MGT 229 MGT 278A MGT 278C MGT 278B MGT 204 MGT 245 MGT 226 MGT 240A MGT 241 Elective
15 Comprehensive Exam Given at end of spring quarter Prepared and graded by faculty Covers all required courses Integrated questions, not necessarily course specific Need to pass to graduate
16 How to Make the Year Enjoyable Team Spirit In classes In AGSM The Accounting Club Local Lingo In classes With friends Out and about Southern California The rest of the US Be curious about people In the neighborhood Wherever you go Be a foodie The Freshman 15 Prepare, prepare, prepare Resume Practice 30 seconds about you Develop an elevator speech
17 Elevator Speech 30 seconds Longer than a Tweet 60 words Memorable Get people to want to know you Speak slowly, clearly and loudly
18 When do you use it? Asked to introduce yourself at a meeting When professors ask, Who are you? Before a presentation When meeting new people All preparing you to interview and start your career
19 Start at the Top Who you are What you do Whom you do it for How you do it What happens as a result
20 Go to the Bottom I m a/an fill in the blank with your job title Student at University of California Riverside in the Master of Professional Accountancy program And I want to work with now mention your potential organizations or companies Government, CPA firm, Entrepreneurial company, etc. Which want to become, increase, learn, improve So they can now name some benefit or result that you can provide Sell yourself Sell, sell, sell
21 Develop your own Take 10 minutes Test on your classmates Be prepared to give your elevator speech
22 CPA Exam Requirements Beginning 1/1/14 36 units accounting subjects Accounting Financial Reporting Auditing Financial Statement Analysis Taxation External and Internal Reporting 36 units business related subjects 30 units accounting study Completion of Masters degree constitutes equivalency 15 units ethics study
23 Exam Sections Auditing and Attestation Business Environment and Concepts Financial Accounting and Reporting Regulation
24 CIA Certification Requirements Bachelors Degree Pass Exam 24 months experience Masters degree 12 month experience
25 Exam Sections Internal Auditing Basics IIA Mandatory Guidance Internal Control and Risk Tools and Techniques for Conducting the Internal Audit Engagement Internal Audit Practice Managing the Internal Audit Function Managing Individual Engagements Fraud Risks and Controls Internal Audit Knowledge Elements Governance Risk Management Organizational Structure and Business Processes Communication Leadership IT/Business Continuity Financial Management Global Business Environment
26 CMA Certification Requirements Bachelors Degree Pass Exam Financial Planning, Performance and Control Planning, Budgeting and Forecasting Performance Management Cost Management Internal Controls Professional Ethics Financial Decision Making Financial Statement Analysis Corporate Finance Decision Analysis and Risk Management Investment Decision Professional Ethics Two Years Experience
27 My Contact info Dr. Richard (Dick) S. Savich, CPA Anderson Hall 133 (951) Office hours (Winter 2014) 12:45 3:30 pm TR
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