ACCOUNTING MAJOR - BBA and MPA Degrees

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1 ACCOUNTING MAJOR - BBA and MPA Degrees * Not an official document. Refer to Advising Report for full requirements. Requirements may differ depending on date of admission. By following this plan you will earn 150 units, a BBA in Accounting, a Masters of Professional Accountancy (MPA), and be eligible to sit for the CPA Examination. Wisconsin state law requires that you successfully complete 150 hours (units) in order to sit for the CPA Examination in Wisconsin. FRESHMAN YEAR ENGLISH 101 Freshman English* 3 ENGLISH 102 Freshman English 3 MATH 141 Intermediate Algebra OR 4/3 MATH 143 Finite OR 3/5 MATH 143 Finite* MATH 243/250/253 Calculus General Education Elective** 3 GENED 110 World of the Arts 3 GENED 120/140 Historical/Global Perspectives 3 Lab Science (GL) 4/5 GENED 130 Individual & Society 3 PEGNRL 192 Personal Health 1 Total Units 16/15 Total Units 14/17 SOPHOMORE YEAR COMM 110 Intro to Human Communication 3 Diversity Course** 3 ECON 201 Microeconomics 3 ECON 202 Macroeconomics 3 MATH 243/250/253 Calculus OR 3/5 ACCOUNT 249 Intro to Managerial Actg. 3 General Education Elective** ITSCM 280 Intro to Information Systems 3 ACCOUNT 261 Intermediate Actg. I 3 ACCOUNT 244 Intro to Financial Accounting 3 ECON 245 Business Statistics 3 Total Units 15/17 Total Units 15 In order to register for the business courses listed in bold, you must have at least 24 units and a 2.50 combined cumulative GPA. * You need to begin your Math and English sequences with the appropriate course. Your ACT/SAT scores determine which course is appropriate for you. Refer to your AR for this information and then adjust this schedule accordingly. ** Before you graduate, you must complete at least 32 units of general education, including GENED 390 World of Ideas, which you cannot take until you have earned at least 60 units. Your general education electives must come from the following categories: GA, GS, GH, GE, or GI. ECON 201 Microeconomics will count as a GS course here. No more than one course from a subject area may be counted. Admission to the Upper Division Business Courses As a business major, you must first be admitted to the upper division to take 300/400-level business courses. Admission to upper division requires that you meet the following criteria: 1. Have 54 or more projected units. Projected units are the number of units that will be earned at the end of the present term. 2. Have finished or be registering for the last courses in the unique and lower division requirements and communication skills. 3. Have earned a combined (transfer and UW-W) GPS of at least 2.8. Students Beginning the Upper Division Accounting Program Spring 2011 and Later Students must obtain a 2.75 GPA in ACCOUNT 249, ACCOUNT 261, and ACCOUNT 343 in order to take ACCOUNT 461, ACCOUNT 465, ACCOUNT 452, and ACCOUNT 463. Students must obtain a 2.50 GPA in ACCOUNT 249 and ACCOUNT 261 in order to take ACCOUNT 454. An accounting major may repeat no more than two accounting courses without special permission from the Accounting Department Exception Committee. The Accounting Department complies with UWW s repeat policies. Under these policies a student a. may repeat an accounting course in which they earned a C- grade or below. b. may not repeat an accounting course if the student has received credit for a higher level accounting course for which the course to be repeated is a prerequisite or corequisite. For example, a student who has received credit for ACCOUNT 343 may not repeat ACCOUNT 244, ACCOUNT 249, or ACCOUNT 261. c. any departure from these policies requires special permission from the Accounting Department Exceptions Committee.

2 ACCOUNTING MAJOR BBA and MPA Degrees In order to take any of the 300- or 400-level business courses listed below, you must first be admitted to the College of Business and Economics. You must maintain a 2.50 combined cumulative GPA to enroll in business courses after being admitted to the College. *All business majors are required to take the upper division core of business courses below. In most cases, it is recommended that you complete these courses in your junior year. In some cases, specific core courses are recommended in specific semesters; otherwise, you may take them in either semester of your junior year. The junior-level upper division business core courses are: ITBE 353 Business Communication FNBSLW 344 Business Finance (pre-req. 2 nd Accounting) ITSCM 306 Operations Management (pre-req. ECON 245) FNBSLW 341 Business Law MANGEMENT 301 Organizational Behavior MARKETNG 311 Marketing Principles MANGEMNT 489 Administrative Policy is a senior-level core course, and ITBE 388 Career Information may be taken in either year, but is recommended as second semester junior-level course for accounting majors. JUNIOR YEAR ACCOUNT 343 Intermediate Actg. II 3 ACCOUNT 461 Advanced Actg 3 ACCOUNT 451 Income Tax I OR 3 ACCOUNT 451 Income Tax I OR 3 ACCOUNT 454 Actg Info Systems ACCOUNT 454 Actg, Info Systems Total Units 15 ITBE 388 Career Information 1 Total Units 16 Before the beginning of the senior year, students should apply to the graduate school and take the GMAT. SENIOR YEAR ACCOUNT 465 Auditing 3 ACCOUNT 493 Internship 6 GENED 390 World of Ideas 3 ACCOUNT 456 Cost Management 3 International Requirement 3 MANGEMNT 489 Admin Policy** 3 ITBE 356 Business Comm. Issues/Practices OR 2/3 Total Units 12 ENGLISH 370/372 Advd Comp/Technical Writing OR Elective 3 ACCOUNT 455 VITA OR 3 Total Units 14/15 ACCOUNT 463 Actg. Non-Profit Orgs ACCOUNT 456 Cost Management 3 MANGEMNT 489 Admin Policy** 3 Elective if needed 3 Total Units 12 FIFTH YEAR: Masters of Professional Accountancy (MPA) 1 Summer Semester Units Ninth Semester Units Tenth Semester Units ACCOUNT 785 and/or 3-6 ACCOUNT FNBSLW 542 (or summer) 3 ACCOUNT ACCOUNT ACCOUNT 751 OR 3 Graduate elective 3 3 ACCOUNT Graduate elective 3 FNBSLW 542 (or spring) 3 ACCOUNT 751 OR 3 ACCOUNT Total units 6-9 Graduate elective 3 Total units 9 Total units MPA Comp. Exam (required) CPA Exam (recommended 2 sections taken) **This course has six prerequisite courses: ITBE 353, FNBSLW 341, FNBSLW 344, MANGEMNT 301, MANGEMNT 306, and MARKETNG 311. These courses and documented 20 hours of Community Service must be complete prior to enrolling in MANGEMENT 489 Required for Graduation with BBA: 120 units and 20 hours of community service 60 units must be in non-business courses, which may include up to 12 credits of Economics combined cumulative GPA, 2.50 combined GPA in all business subjects, 2.50 combined GPA in all accounting major courses 1 Maximum course load is 15 graduate units during the fall and spring semesters and 12 units during the summer term. Full time status for the graduate program is 9 units in on semester. Students must remain in good standing to continue in the graduate program. 2 ACCOUNT 748 (Financial Statement Analysis) is also offered in the Winterim session between the 9 th and 10 th semesters.

3 Masters of Professional Accounting (MPA) Degree Information For a complete list of MPA Requirements and Policies go to Not an official document. Refer to Advising Report for full requirements. To register in COBE graduate-level courses, students must be admitted to a graduate degree program. In order to be admitted to the MPA program and register in graduate courses, students must Take the Graduate Management Admissions Test (GMAT). Information about the GMAT can be found at ($250 fee to take the GMAT in the US in Fall 2011). Have a composite score of at least 1000 based upon the formula: (GMAT score) + [200 x (overall undergraduate grade point average)] OR Have a composite score of at least 1050 based upon the formula: (GMAT score) + [200 x (last half undergraduate grade point average)] A Test of English as a Foreign Language (TOEFL) score of at least 550, a computer score of at least 213 or the equivalent on another exam for students from countries where English is not the native language. Submit a completed application to UW-Whitewater s Graduate School (application fee-$56) Meet with Dr. Lois Smith, COBE Associate Dean. Dr. Smith will meet with a student when she has an applicant s GMAT score. Undergraduate students can take up to 9 graduate units once they have earned 90 undergraduate units and have been admitted to the MPA program. ****************************************************** MPA Degree Requirements The MPA degree requires a minimum of 30 graduate units; at least 16 units must be numbered 730 and above Program and course prerequisites and requirements will be strictly enforced unless prior approval is obtained from both the Accounting Department Chair and the MPA Program Coordinator. Students need an overall graduate grade point average (GPA) of at least 3.0 in order to graduate. According to UWW policy, graduate students are allowed to repeat at most two courses in their degree programs. Courses may be repeated only once. When a course is repeated, the original course and grade remain on the transcript; however, the last grade and units earned replace the originals and are the only ones used in computing the grade point average in the degree and emphasis. For the academic year, graduate accounting courses are offered as follows: ACCOUNT 767, ACCOUNT 756 and ACCOUNT 757 are offered in the fall semester only. ACCOUNT 751 is offered in the fall and spring semesters. ACCOUNT 781 is offered in the spring semester only. ACCOUNT 785 is offered in the summer semester only. ACCOUNT 748 is offered both in the summer semester and during the Winterim session. All MPA students must pass the Comprehensive MPA Exam. A 3.0 graduate GPA is required at the beginning of the last semester of their program in order to take the Comprehensive MPA Exam. If a graduate course has a prerequisite which was satisfied in the undergraduate program, students must request permission to enroll in the graduate course. the Associate Dean for more information. Students must have a B or better in an undergraduate business statistics course (ECON 245 at UWW). If a student does not have a B in an undergraduate statistics course, the student will have to take a business statistics course at the graduate level; this course will not count towards the 30 graduate units required for the degree. Students must have a C or better in the other Common Body of Knowledge courses.

4 MPA Degree Requirements (continued) For a complete list of MPA Requirements and Policies to Not an official document. Refer to Advising Report for full requirements. Part 1: All MPA students must complete the following courses in order to meet the minimum requirements (30 units) for a graduate degree: Course Name Prerequisite ACCOUNT 783 (International Accounting) or Account units ACCOUNT 748 (Financial Statement Analysis) Account 343 or FNBSLW 718 ACCOUNT 751 (Governmental & Not-for-Profit Actg) ACCOUNT units ACCOUNT 756 (Corporate & Special Entities ACCOUNT units Taxation) ACCOUNT 757 (Issues in Financial Accounting) ACCOUNT units ACCOUNT 767 (Forensic Actg & Professional Ethics) ACCOUNT 465 OR Consent of Dept. 3 units ACCOUNT 781 (Advanced Accounting Theory) ACCOUNT 343 OR Consent of Dept. 3 units FNBSLW 542 (Advanced Business & Commercial Graduate students must be admitted to 3 units Law) the graduate program Graduate Elective(s) 0-6 units Part 2: If the following courses were not taken at the undergraduate level, the MPA student must complete the following courses (selected in consultation with Associate Dean). These courses are not counted in the minimum 30 credits needed for the MPA degree. Common Body of Knowledge Courses o ACCOUNT 701 (Accounting Foundations), 2 units o ECON 703 (Statistics Foundations), 2 units o ECON 704 (Economics Foundations), 2 units o FNBSLW 718 (Financial Management), 2 units o FNBSLW 721 (The Legal Environment of Business), 2 units o MANGEMNT 719 (Operations Management), 2 units o MARKETNG 716 (Marketing), 2 units Accounting Courses o ACCOUNT 261 (Intermediate Accounting I), 3 units o ACCOUNT 343 (Intermediate Accounting II), 3 units o ACCOUNT 465 (Auditing), 3 units o ACCOUNT 651 (Tax I), 3 units o ACCOUNT 656 (Cost Management II), 3 units

5 Part 3: Approved List of MPA Electives ACCOUNT 748* Financial Statement Analysis ACCOUNT 783* International Accounting ACCOUNT 787 Sustainability and Environmental Accounting BEINDP 740 Persuasion and Negotiation Strategies ECON 736 Business Conditions Analysis ECON 737 Managerial Economics ECON 745 Economics of Health Care ECON 751 Economics of Regulation ECON 758 Advanced International Economics ECON 761 Business and Economic Forecasting FNBSLW 735 Business Valuation Using Financial Statements FNBSLW 739 Financial Planning Process FNBSLW 755 Multinational Business Finance FNBSLW 760 Financial Markets FNBSLW 770 Capital Budgeting FNBSLW 785 Financial Modeling ITSCM 734 Management Information Systems ITSCM 740 Business and Professional Communication ITSCM 761 Supply Chain Management ITSCM 763 Global Operations Management ITSCM 770 Fundamentals of Project Management ITSCM 772 Information Technology Service Management ITSCM 775 Business Telecommunications ITSCM 780 Disaster Recovery and Business Continuity MANGEMNT 751 Staffing and Evaluation MANGEMNT 753 Training and Development MANGEMNT 757 Leadership Development MANGEMNT 759 Social Responsibility of Business MANGEMNT 764 Sustainable Management MANGEMNT 777 International Management MANGEMNT 788 Strategic Decision-Making MARKETNG 731 Advanced Statistical Methods MARKETNG 761 International Business * Elective, if course is not used to fulfill Part 1 requirements. ****************************************************** Accounting majors following Option 3 should plan on interviewing for their first full-time position in the fall semester of their fifth year. The majority of employers interview on campus in the fall semester and begin the search for new accounting hires almost a year before the projected start date of the position. ITBE 388 Career Information prepares students to interview for either internship or career positions and should be taken the second semester of the junior year. Students enrolled in the MPA program should plan to take sections of the CPA Examination close to graduation in order to ensure appropriate progress in their professional accounting careers. In Wisconsin, individuals can start to take sections of the Uniform CPA Examination 60 days before the 150 hour (units) requirement is met. October 2013

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