PPA Degree Plan 2005

The following degree plan applies to students admitted to the PPA for Fall ’05 or after. Students must file their degree plan for accounting before entering the PPA.

PPA Undergraduate Degree Plan

All undergraduate PPA students must fullfill the general BBA degree requirements, plus follow the course of study listed below.

Double Counting Courses for Undergraduate UH PPA students

Undergraduate PPA students may take only two graduate courses (6 hours) as electives to complete their B.B.A in Accounting degree.

Graduate Course Selection

PPA students generally take two of the required courses for the PPA Graduate Degree Plan in their senior year. A PPA undergraduate student may choose to take two graduate accounting courses (i.e. advanced accounting and corporate tax) or one graduate accounting course and one general business course (i.e. Corporate Tax and Commercial Law).

PPA Graduate Degree Plan

Bauer PPA students upon completion of the B.B.A. in Accounting and admission to the Master of Science in Accountancy are waived from the following graduate business foundation courses:

• STAT 6360, Statistical Methods for Business
• FINA 6387, Managerial Analysis
• MARK 6361, Marketing Administration

These courses are prerequisites to higher level graduate business classes and their waiver allows the Bauer PPA student to move quickly into other graduate business courses. PPA students are also waived from taking MANA 6332, Organizational Behavior and Management. The waiver of this requirement does NOT allow you to take graduate Management courses that require MANA 6332 as a prerequisite.

PPA Requirements to receive the Master of Science in Accountancy

(36 hrs)

PPA students must complete 36 hours of graduate coursework. Students may take as many as 10 accounting or as few as 6 accounting courses to complete their M.S. in Accountancy. Most PPA students will have completed 6 of the following 36 hours during their BBA in Accounting.

The following tracks offer recommended courses for the Accounting Elective on the PPA Graduate Degree Plan:

Financial Accounting and Reporting Track

This track is designed to prepare students for careers in public accounting as auditors and consultants or in industry in accounting and finance related careers. Recommended courses in this track will provide students with the knowledge needed to prepare and interpret financial reports, participate in the conduct of audits, and develop research skills needed to address complex financial reporting problems. In addition to Advanced Accounting, students in the Financial Accounting and Reporting Track should consider but are not required to take the following as accounting electives:

• ACCT 7340 - Financial Statement Analysis
• ACCT 7397 - Fraud Examination
• ACCT 7378 - Governmental/Not for Profit Accounting
• ACCT 7370 - Advanced Auditing
• ACCT 7397 - Corporate Governance and Accountability
• ACCT 7365 – Accounting Theory

Taxation Track

This track is designed to prepare students for careers in public accounting as tax consultants, in industry as tax strategists, or in government. Required courses in this track will provide students with the knowledge needed to identify and address tax issues at the local, state, national or international level. In addition to Corporate Tax, students in the Taxation Track should consider but are not required to take the following as accounting electives:

• ACCT 7362 - Tax Planning and Research
• ACCT 7360 - Partnership Taxation
• ACCT 7380 - Advanced Corporate Taxation (Consolidated Returns and Corporate Reorganizations)

Risk Track

The Risk Track is designed for students interested in a career in IT auditing, risk management or security. Track courses provide students with knowledge of IT systems development and acquisition, database design and operation, IT control frameworks and compliance, and risk management. Students in the Risk Track should take the following as accounting electives:

• MIS 7373 - Business Applications of Database Management Systems I
• MIS 7376 - Systems Analysis and Design
• MIS 7375 - Transaction Processing Systems
• MIS 7378 - IT Management and Control

1. • Course Requirements Summary Masters of Science in Accountancy
     1. Accounting Requirements
     6 hrs.	• ACCT 7330 Advanced Accounting  • ACCT 7375 Corporate Taxation
     2. Non-Accounting Requirements
     6 hrs.	• GENB 7304 Ethics for Accountants  • GENB 7305 Commercial Law
     3. Accounting Electives
     12 hrs.	Four Accounting electives must be taken at the 7000 level. Students should select four electives from either Auditing, Taxation, or any combination of the two.
     	Financial Accounting and Reporting                         • ACCT 7340 Financial Statement Analysis  • ACCT 7397 Fraud Examination  • ACCT 7378 Governmental/Not for Profit Acct.  • ACCT 7370 Advanced Auditing  • ACCT 7397 Corporate Governance and Accountability  • ACCT 7365 Accounting Theory		Taxation                         • ACCT 7362 Tax Planning and Research  • ACCT 7360 Partnership Taxation  • ACCT 7380 Advanced Corporate Taxation  • ACCT 7371 Estate and Gift Taxation
     4. Business Electives OR Accounting Electives OR Risk Management
     12 hrs.	Four courses must be taken from any of the three areas below (Business electives, Accounting electives or Risk Management Track courses).
     	Business Electives Business electives must be 6000 or 7000 level courses from the Bauer College of Business. The business foundation courses (DISC 6360, FINA 6387, MARK 6361 & MANA 6332) cannot be used in this section. Business electives may be in one specific department or multiple departments. The only requirement to enroll in these courses is to meet the stated prerequisites and avoid courses reserved for MBA students. FINA 6335 (Managerial Finance) is recommended if not previously completed. Accounting Electives Accounting electives must be taken at the 7000 level.		Risk Management                         • DISC 7373 Database Management  • DISC 7375 Transaction Processing Systems  • DISC 7376 Systems Analysis  • DISC 7378 IT Management and Controls
     36  Total Hours
     	* NOTE: The three specialization tracks require: Financial Accounting and Reporting Track -- any four of the six courses shown in the Financial Accounting and Reporting section of 3 above. Tax Track -- all four courses shown in the Taxation section of 3 above. Risk Track -- all four courses shown in the Risk Management of 4 above.
     Version 2.0 Apr 19, 2007

Selection of Graduate Business Elective Courses

Business electives may be in one specific department or multiple departments. The only requirement to enroll in these courses is to meet the stated prerequisites and avoid courses reserved for MBA students. Students may not use the Business Foundation Courses as Business Electives.