Professional Accounting, Master of Professional Accounting (MPAcc)
The Master of Professional Accounting (Online MPAcc) was created to best prepare students with practical professional education that will yield long-term success in today’s highly-educated accounting workforce. The 36 credit MPAcc will help bachelor’s degree graduates meet the 225 quarter system credit requirement to sit for the Certified Public Accounting (CPA) Examination in Washington State.
The MPAcc curriculum has been infused with the application of research as well as computer, quantitative, written and oral communications skills as they relate to managerial decision making. To succeed in the MPAcc program, students need to possess these skills including mathematics up to at least the finite mathematics level prior to starting their studies. Students should expect that courses will require research on topics beyond what is found in assigned texts and materials. MPAcc students have access to EWU's online library resources and other assistance.
School of Business Accreditation
Eastern began offering graduate business programs in 1966. The School of Business (SOB) in which the MPAcc is offered has been AACSB-accredited since 1981.
Reserved Classes
Graduate business (MPAcc and MBA) courses are reserved exclusively for MPAcc, MBA, and other graduate students who have met all course prerequisites or have permission from the corresponding department chair. When an MPAcc ACCT course is cross-listed with an MBA (BADM) Accounting elective, MPAcc students who opt to take that elective must register for the MPAcc section.
Internships
Internships are often an effective way to access the top jobs in the best accounting firms. Up to 4 credits of an approved internship may be used for elective credit. To secure an accounting internship, contact Professor Jean Bradley at jbradley5@ewu.edu.
Beta Alpha Psi Membership
Membership in Beta Alpha Psi is strongly recommended for all MPAcc students. The purpose of Beta Alpha Psi is to, 1) recognize outstanding academic achievements in the field of accounting, finance, and information systems, 2) promote the study and practice of professional fields related to these disciplines, 3) provide opportunities for self-development and association among members and practicing financial professionals, and 4) encourage a sense of ethical, social, and public responsibilities. Visit EWU's Beta Alpha Psi website for information on joining.
Advancement to Degree Candidacy, Graduation Application, Graduation GPA, and Other Graduate Program Policies and Procedures
Refer to the Graduate Programs Policies and Procedures for Eastern Washington University’s graduate student requirements that must be met for all Eastern graduate degrees to be granted.
Course Schedules and Time Limits
MPAcc courses are offered in an online asynchronous 6-week format. When an MPAcc ACCT course is cross-listed with an MBA (BADM) Accounting elective, MPAcc students who opt to take that elective must register for the MPAcc section. Three-fourths of the minimum credits required for the MPAcc degree (≥27 credits) must be Eastern Washington University resident credits. The remaining courses may consist of Eastern extension credits or approved residence or extension credits from other accredited institutions, provided they are pre-approved by the SOPA's Chair.
The minimum time for degree completion for a full-time student is three quarters. The School of Professional Accounting (SOPA) plans to offer each course at least twice each academic year. MPAcc students working full-time should consider taking one course at a time. The MPAcc program must be completed within six years.
MPAcc/MBA Dual Program
Students may earn a Master of Professional Accounting (MPAcc) and Master of Business Administration (MBA) dual degree. In this program of study, core courses from one degree program may be used as elective courses in the second program, thereby reducing the number of credits required for each degree. MPAcc/MBA dual degree students must be admitted through the Graduate Programs Office after applying to the dual program. Admitted students must have satisfied the undergraduate (prerequisite) course requirements of both programs at the time of entry or soon after. Students interested in the specific requirements of this dual degree program must contact the MBA Program Specialist or the MPAcc Program Advisor in advance of consideration for admission. For more information, please contact the MPAcc Program Advisor.
Students who are NOT graduates of Eastern’s BAB or BSB in Professional Accounting
Within a few weeks after applicants are notified of their admission to MPAcc by the Graduate Programs Office, a course-by-course review of prior accounting courses taken by admitted MPAcc students who are not alumni of Eastern's previous BAB, or current BSB in Professional Accounting program will be conducted by the School of Professional Accounting. The results of the review will be a customized program of study that will be discussed in a student meeting with the MPAcc Program Advisor, so students can be cleared to register for their first MPAcc quarter. All MPAcc students must complete a minimum of 36 credits of approved MPAcc coursework.
Students who ARE graduates of Eastern’s BAB or BSB in Professional Accounting
To best assure that Eastern BAB or BSB Accounting graduates admitted to MPAcc limit the overlap between their undergraduate-level and graduate-level Eastern courses, a customized program of study will be developed for this subset of MPAcc students that substitutes out all graduate-level courses they have already taken at an undergraduate level with advanced MPAcc electives. MPAcc students will not be cleared for initial MPAcc registration until they have been provided a customized program of study that will be discussed in a student meeting with the MPAcc Program Advisor. All MPAcc students must complete a minimum of 36 credits of approved MPAcc coursework.
MPAcc Program Structure and Coursework (36 quarter-system credits)
| Foundation Courses | ||
| Note: foundation courses are only required for students that have not successfully completed the prerequisite course requirements or approved equivalents. | ||
| PROFESSIONAL FINANCIAL REPORTING I | ||
| PROFESSIONAL FINANCIAL REPORTING II | ||
| ESSENTIALS OF MANAGERIAL ACCOUNTING | ||
| ESSENTIALS OF TAXATION | ||
| ESSENTIALS OF AUDITING | ||
| Required Core Courses | ||
| ACCT 530 | BUSINESS ETHICS FOR ACCOUNTANTS | 4 |
| ACCT 551 | ADVANCED AUDITING | 4 |
| ACCT 553 | ADVANCED FINANCIAL ACCOUNTING | 4 |
| ACCT 555 | ADVANCED TAX | 4 |
| ACCT 559 | ADVANCED ACCOUNTING INFORMATION SYSTEMS | 4 |
| Required Concentration – choose one of the following concentrations: Business Analysis and Reporting or General Accounting. | 16 | |
| Business Analysis and Reporting | ||
| FINANCIAL STATEMENT ANALYSIS FOR ACCOUNTANTS | ||
| ADVANCED DATA ANALYTICS FOR ACCOUNTANTS | ||
| ADVANCED COST ACCOUNTING | ||
| ACCOUNTING FOR GOVERNMENTAL AND NOT-FOR-PROFIT ENTITIES | ||
| General Accounting | ||
| Choose four courses from the following list: | ||
| ADVANCED ACCOUNTING LAW | ||
| FINANCIAL STATEMENT ANALYSIS FOR ACCOUNTANTS | ||
| FORENSIC ACCOUNTING | ||
| SPECIAL TOPICS | ||
| ADVANCED DATA ANALYTICS FOR ACCOUNTANTS | ||
| ADVANCED COST ACCOUNTING | ||
| ACCOUNTING FOR GOVERNMENTAL AND NOT-FOR-PROFIT ENTITIES | ||
| PROFESSIONAL INTERNSHIP | ||
| INDEPENDENT STUDY | ||
| Total Credits | 36 | |
| Leadership Add-on Concentration | ||
| This concentration will be an additional 16 credits beyond the 36 credits for the General MPAcc or Business Analysis and Reporting Concentration. | ||
| BADM 552 | LEADERSHIP AND ETHICS | 4 |
| LEAD 502 | SOCIAL AND EMOTIONAL DIMENSIONS OF LEADERSHIP | 4 |
| or LEAD 531 | LEADING IN AN INTERSECTIONAL WORLD | |
| LEAD 510 | TEAM LEADERSHIP | 4 |
| LEAD 520 | ORGANIZATIONAL THEORY AND CULTURE | 4 |
| Total Credits | 16 | |
Academic Standards–Grade Requirements
MPAcc Students Must Maintain a GPA ≥3.0 At All Times.
Students who fall below a 3.0 GPA are notified by the Graduate Programs Office that they are on probation. These graduate students will be allowed one quarter's study to restore their cumulative GPA to ≥3.0 level. The SOPA's Chair may extend this probationary period by one quarter when it is deemed that such an extension is warranted by special circumstances; students who are unable to restore their cumulative GPA to ≥3.0 in this additional quarter of probation will be terminated from the program. Students who are dismissed for academic reasons may submit a written appeal to the MPAcc Program in writing to SOPA's Chair. With readmission granted through appeal, students must maintain these same academic standards; however, if they again fall below these standards, they will be dismissed and no further remedy will be available to them. Students who are not recommended for continuation must wait one year to reapply for admission to Graduate Programs. In the event that a student is dismissed from the program twice as a result of academic standards violations, readmission will not be permitted.
No Course Grade <C May Count Towards the MPAcc Degree.
Only two course grades may be <B. Students who have more than two course grades <B are subject to dismissal from the program and will be notified of such action by Graduate Programs. Students who are dismissed for academic reasons may submit a written appeal to the MPAcc Program in writing to the SOPA's Chair. Students may be allowed to repeat up to two courses in which they earn a grade <B. The average of the original grade and the grade earned by repeating the course must be ≥B. A course may only be repeated once; to take advantage of the cumulative GPA recalculation in the repeat policy, you must inform Records and Registration that you repeated a course. If the average grade is still <B, no further remedy is available and the average grade counts.
Students are expected to successfully complete courses for which they register. Thus, the record of students with more than two W (withdrawal) or X (incomplete) course grades will be reviewed by the SOPA's Chair, with termination from the program as a possible consequence.
Additional notes: Entering MPAcc students are provided academic standards information during the orientation process. Other graduate academic requirements are set forth in the Graduate Programs Academic Policies section of this catalog. All SOPA and SOB academic standards, policies, and procedures are subject to compliance with the University's current academic standards and appeals process.
Students who successfully earn a MPAcc in Professional Accounting from EWU should be able to do the following:
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Have demonstrated leadership and management capabilities known to be key factors leading to career advancement in public/private/not-for-profit accounting:
- demonstrate clear leadership skills;
- demonstrate strategic understanding of their professional responsibilities at the managerial level;
- demonstrate the ability to work in a group as a group leader;
- understand the role of corporate governance, risk management, and internal controls.
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Have a practical understanding of general trends in accounting, and develop applied research and communication skills:
- analyze financial and nonfinancial information prepared under external reporting requirements;
- formulate organizational strategies by identifying and comparing relevant quantitative and qualitative information (e.g., corporate structures, contract formation and tax strategies) to support strategic goals regarding business formation;
- demonstrate research capabilities;
- research and apply applicable regulations to a real-world tax problem and properly communicate the findings;
- prepare professional written forms of communications, applying appropriate content, and form to explain complex information to internal and external audiences.
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Understand and can apply ethical principles and other professional standards to which they are expected to adhere:
- identify potential ethics violations in accounting environments and propose multiple respective improvements;
- understand and apply ethical principles accepted in respective functional areas of accounting;
- understand and utilize professional standards in making informed decisions.