Graduate Programs

MBA | Online MBA | Global Pantex Programs | MPA | MSFE

The Master of Professional Accounting 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. 

Admission to Graduate School

Students with bachelor's degrees from accredited institutions may be admitted to the University for graduate work by following the procedure outlined for transfer students in the catalog. A student must complete all requirements for application for admission to the Graduate School before the first semester of course work toward the master's degree, including leveling courses. An administrative "Hold" will be placed on the student's registration if the student has not completed the admission procedure before the first semester of  work. 

All graduate students pursuing the MPA must submit satisfactory scores from the Graduate Management Admission Test (application books are available in the Graduate School office).  The GMAT will be required for students in accounting, finance and economics and business administration. The GMAT exams must be taken before the first semester of graduate work. All admission requirements must be met before the first semester of work toward the graduate degree.  The following is a general list of admission requirements:

(1) Admission: Students are granted admission when the applicant has an undergradaute 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 GRE or 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 in one or more categories of the GRE or GMAT.

Students who enter the graduate program may be required to take leveling courses in areas where a grade of "C" or lower was earned. A 3.0 average in all course work is required. Students that fall below a 3.0 will be placed on probation. The student must correct the grade point average the semester following probation. 

Students seeking the MPA degree must establish proficiency in the following areas:

• introductory, intermediate, tax, systems, cost accounting and auditing
• economics and finance
• statistics
• management and marketing

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, and 4351, MGT 6300, MKT 6300, FIN 6300, QBA 6300, and ECON 6300. 

Curriculum Structure

Plan I – Thesis option 

 Students must complete 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 leveling courses).  The following courses are required:

• ACCT 6301 and 6302 
• nine semester hours from ACCT 6306, 6307, 6308, 6309 or 6310 
• three semester hours of advanced accounting elective 
• three semester hours of advanced elective (accounting related including ACCT 6320 and MGT 5311) 
• nine semester hours form the MBA core 
• pass comprehensive final exam

Plan II – Non-thesis option 

 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 leveling courses).  The following courses are required: 

• nine semester hours from ACC 6306, 6307, 6308, 6309 or 6310 
• nine semester hours of advanced accounting elective 
• nine semester hours of advanced elective (accounting related including ACCT 6320 and MGT 5311) 
• nine semester hours form the MBA core 
• pass comprehensive final exam
  

The Integrated B.B.A./M.P.A. Program

West Texas A&M University offers a professional program that integrates the undergraduate Bachelor of Business Administration in Accounting and the graduate Master of Professional Accounting degrees.  In contrast to the separate B.B.A and M.P.A. degree programs which require 130 and 36 credit hours, respectively, the 152-hour professional program consists of 116 undergraduate and 36 graduate semester hours.  Students who  successfully complete these single-program requirements will be awarded only the M.P.A. degree.  The program is consistent with the American Institute of Certified Public Accountants’ recommendation of 150 academic-training hours and meets requirements established by the Texas Board of Public Accountancy for candidates who sit for the Uniform CPA Examination. 

Application and Admission 

Application to the professional program in accounting should be made during the semester in which the student completes 100 semester hours of undergraduate credit.  The student may have only one semester  to take both undergraduate and graduate courses.  The admission requirements include: 100 semester hours of undergraduate credit (including ACCT 2301, 2302, 3311, 3331, 3332, 3371, and 3375).·

(1) Admission: Students are granted admission when the applicant has an undergradaute 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 GRE or 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 in one or more categories of the GRE or GMAT.

Students who enter the graduate program may be required to take leveling courses in areas where a grade of "C" or lower was earned. A 3.0 average in all course work is required. Students that fall below a 3.0 will be placed on probation. The student must correct the grade point average the semester following probation. 

Apply to the Graduate School

You can apply to the Graduate School at the following address: http://www.wtamu.edu/academic/grad/grad_app.htm

Curriculum Structure

General Education/Physical Education Requirements (See 
 the West Texas A&M University Catalog) 46 credit hours 

College of Business Requirements:  33 credit hours 

Undergraduate Free Electives:  19 credit hours

  Undergraduate Accounting courses:  18 credit hours
   ACCT 3311     Federal Tax Accounting I
   ACCT 3331     Intermediate Accounting I
   ACCT 3332     Intermediate Accounting II
   ACCT 3371     Cost Accounting
   ACCT 3375     Accounting Information Systems
   ACCT 4351     Auditing

Graduate Accounting Requirements:  9 credit hours (Choose 3 of theses courses)

   ACCT 6306     Seminar in Accounting Theory 
   ACCT 6307     Seminar in Accounting Systems 
   ACCT 6308     Seminar in SEC Accounting 
   ACCT 6309     Seminar in Tax Research 
   ACCT 6310     Seminar in Auditing

Advanced Graduate Accounting Electives:  9 credit hours 

M.B.A. Core Requirements:  9 credit hours 

   ECON 6305    Seminar in Advanced Microeconomic Theory, or
   ECON 6306    Seminar in Advanced Macroeconomic Theory 
     
   And two of the following: 
    
   MGT 6318     Strategic Management 
   FIN 6320       Seminar in Finance 
   MGT 6334     Seminar in Management 
   MKT 6340     Seminar in Marketing 
   QBA 6305     Quantitative Analysis in Business
   CIS 6305       Management of  Enterprise Information Technology

· Advanced Electives for Graduate Credit:   9 credit hours
   ACCT 6320    Seminar in Professional Accounting
   MGT 5311      Business  Ethics and Society, and
   Another Advanced Graduate Accounting Elective or MBA course

Total Credit Hours:  152 

For information about either of these programs, contact Dr. Darlene Pulliam, MPA Advisor, WTAMU Box 60187, Canyon, TX 79016, phone: (806) 651-2521, e-mail:dpulliam@mail.wtamu.edu.