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Accounting Programs • Accounting, M.P.A. major Accounting, M.P.A. major seeking this degree with a resume 7. TOEFL or IELTS scores for international applicants Thea M ster of Professional Accounting (MPA) is the graduate degree offered by Program Admission Requirements for Regular MPA Bemidji State University’s Accountancy Department. It is intended to provide Applicants for admission to the program will be evaluated on the following graduates with advanced-level skills and understanding required to function criteria: effectively in the dynamic, technologically complex, and rapidly changing accounting environment of today, and to prepare students to pass the CPA 1. A bachelor’s degree in accounting from a regionally-accredited exam.Successful graduates of the program will be able to apply analytic thinking university or its equivalent methods to accounting scenarios using multidisciplinary concepts and tools; to 2. An undergraduate grade point average that is at least 2.75, or its communicate effectively in writing in a variety of accounting environments; to equivalent demonstrate advanced competence in auditing, financial accounting, business 3. A combination of undergraduate GPA and GMAT score (or an environment and concepts, business law, tax, and ethics; to manage data analytics equivalent GRE score) from test taken within the past five years that projects; and to clearly define the role of corporate social responsibility in today’s meets one of the following criteria: complex world. GPA of at least 2.75 and GMAT of at least 500 or GPA of at least 3.00 and GMAT of at least 450 or Accelerated MPA Option (4 + 1 Program) GPA of at least 3.25 and GMAT of at least 400 or The accelerated MPA (4+1) program option enables undergraduate students GPA of at least 3.50* or an equivalent of Accounting to be accepted, and potentially start the MPAProgram while pursuing their accounting bachelor's degree. Students admitted into the *The GMAT may be waived for candidates who satisfy ALL of the following Accelerated MPA (4+1) Program may have a limited number of graduate level requirements: courses counted toward both the undergraduate and graduate degree taken during their senior year.Before enrolling in a course to be counted as both 1. Earned a 3.5 cumulative GPA undergraduate and graduate credit (mixed credit), an undergraduate student must be accepted into the program and receive prior approval from the graduate 2. Admitted or have graduated as an Accounting major at Bemidji State program advisor/director and the respective college dean. A maximum of 12 University OR credit hours may be taken as Mixed Credit. Students who are interested in the graduated with an accounting degree from a regionally-accredited school program apply for admission during the fall/spring of their junior undergraduate in the United year, allowing the option of taking MPA courses during their senior year that can States be counted as elective courses for the undergraduate degree. Full Time students take 3 to 4 classes per semester, while Part Time students take 1 to 2 classes per 3. Meet all English proficiency requirements semester. OR professional licensure in the US as a CPA, CMA, CIA, CFA, or CFP Regular MPA Option OR an earned terminal degree (PhD,DBA,MD,JD, etc.) from an accredited This program option is for students who already have a bachelor’s degree in institution. accounting from an accredited college or university. Ther p ogram can be completed either full-time or part-time. Full Time students take 3 to 4 classes 4. Two letters of recommendation from professional individuals per semester, while Part Time students take 1 to 2 classes per semester. 5. A one to two page letter of intent that states why the applicant is Program Admission Requirements for 4 + 1 program option: Accounting seeking this degree Applicants for admission to the program will be evaluated on the following criteria: 6. TOEFL or IELTS scores for international applicants 1. An undergraduate grade point average with minimum of 80 credit 7. Offered hours that is at least 3.25 in the accounting program at Bemidji State Competency Requirement University. A working knowledge of applied statistics. This requirement may be satisfied by 2. AGMAT score (or an equivalent GRE score) from test taken within successfully the past five years and scores of at least 400. completing MBA 5110 Business Analytics (3 credits). *The GMAT may be waived for present BSU students who COMPREHENSIVE EXAMINATION satisfy ALL of the following requirements: ◦ Earned a 3.5 cumulative GPA at Bemidji State University Upon completion of all required coursework,MPA students will be required ◦ Admitted as an Accounting major at Bemidji State University to take a simulated Certified Public Accountant (CPA) exam administered by ◦ Completed a minimum of 80 hours at the time of application Becker and obtain an average score of at least 60 on all 4 sections in order to ◦ Meet all English proficiency requirements graduate from the program.Students will be allowed to retake any section of 5. Two letters of recommendation from professional individuals the exam in order to increase the average score. Students will be able to replace 6. A one to two page letter of intent that states why the applicant is any section of the Becker CPA exam sections with proof of a score on the actual Accounting | 1 exam. ACCT 5150 Advanced Accounting Systems (3 credits) In-depth coverage of advanced accounting information systems topics that will be critical for future accounting professionals. Thesencl i ude awareness and Accounting, M.P.A. master exposure to SEC coding - XBRL, the use of data analytics in accounting for Thea M ster of Professional Accounting program is a Master’s Program with two management support, auditing engagements, internal control tools, etc., options for completion.In the accelerated option, students are able to take the advanced excel skills such as pivot tables and lookups, and exposure to an first four classes as a senior accounting student at Bemidji State. Other incoming Enterprise Resource Planning system (ERP) used by the vast majority of mid-size graduate students can take those courses once they are admitted to the program. and large enterprises throughout the world.Prerequisite(s): Acceptance into the Ther p ogram assumes a Bachelor of Accounting degree as a requirement and Master of Professional Accountancy (MPA) program. admittance into the program for students to take the other required courses. ACCT 5160 Business Communication (3 credits) This course is intended to provide students with increased knowledge and communication competencies in a business setting. The course is divided into Required Credits: 30 three sections, which allows students to analyze data and present Required GPA: 3.0 recommendations to a simulated investing business committee. Students will I. CORE COURSES execute higher-level excel functions, produce professional business correspondence based on excel data, and prepare and deliver individual and Complete the following courses: group presentations applicable to their findings.Overall, this course emphasizes the importance of professional communication used in business settings. • ACCT 5100 Accounting Theory and Research (3 credits) ACCT 6110 Financial Accounting and Reporting (FAR) (3 credits) • ACCT 5150 Advanced Accounting Systems (3 credits) Conceptual framework and structure of accounting theory, including study of • ACCT 5160 Business Communication (3 credits) selected Financial Accounting Standards Board (FASB) statements and other • MBA 5110 Business Analytics (3 credits) professional literature. Prerequisite(s): Accounting Bachelor's Degree or instructor consent. II. OTHER REQUIRED COURSES ACCT 6120 Business Environment and Concepts (BEC) (3 credits) Complete the following courses: ACCT 6130 Auditing & Attestation (AUD) (3 credits) Planning the auditors engagement with clients, evaluating internal controls, • ACCT 6110 Financial Accounting and Reporting (FAR) (3 credits) obtaining and documenting information, reviewing engagements, evaluating • ACCT 6120 Business Environment and Concepts (BEC) (3 credits) information, and preparing communications.Prerequisite(s): Accounting • ACCT 6130 Auditing & Attestation (AUD) (3 credits) Bachelor's Degree or instructor consent. • ACCT 6140 Business Law, Ethics & Tax Regulation (REG) (3 credits) • MBA 5120 Managerial Finance (3 credits) ACCT 6140 Business Law, Ethics & Tax Regulation (REG) (3 credits) • MBA 6135 Information Systems Management (3 credits) The vad anced study of ethics and professional responsibility, business law, Federal tax procedures and accounting issues, Federal taxation of property Competency Requirement transactions, and Federal taxation for individuals and entities.Weekly case studies included for topics of study.Prerequisites:Accounting Bachelor's Degree A working knowledge of applied statistics. This requirement may be satisfied by or instructor consent successfully completing MBA 5110 Business Analytics (3 credits). All-University Courses Comprehensive Examination Upon completion of all required coursework, The course numbers listed below, not always included in the semester class MPA students will be required to take a simulated Certified Public Accountant schedule, may be registered for by consent of the advisor, instructor, or (CPA) exam administered by Becker and obtain an average score of at least 60 department chair, or may be assigned by the department when warranted. on all 4 sections in order to