Graduate Business Programs

Master of Professional Accountancy

About the Program

The Master of Professional Accountancy (MPAC) program provides an in-depth study within the field of accounting. The program offers advanced study for individuals engaged in, or seeking careers in, public accounting, industry, and government.

Admission Requirements

Full Admission

Full admission to the Master of Professional Accountancy program may be granted to an applicant who:

  • Has earned a baccalaureate degree which is fully accredited by one of the recognized accrediting agencies, and meets all other requirements for admission to the Graduate School
  • Has a GPA of 2.75 in all accounting courses, with no grade less than a “C” in the following courses:  Intermediate accounting (6 hours), Tax Accounting, Cost Accounting, auditing, Advanced Accounting, and Fund Accounting
  • Has a GPA of 3.0 on all upper-division courses, exclusive of accounting courses
  • Has demonstrated writing proficiency as evidenced by scores of at least 3.5 on the GMAT Analytical Writing component or 3.0 on the Collegiate Assessment of Academic Proficiency (CAAP) Writing Essay Test.
  • Has a GPA of 3.0 on all Business core courses, with no grade less than a “C” for 15 hours of the following courses:  Accounting Systems, Finance, Management Principles, Strategic Management, and Marketing Principles (3 hours each)
  • Has on file a Graduate Management Admission Test (GMAT) score of at least 380

Provisional Admission

An applicant not having on file a GMAT score, or lacking no more than two of the core prerequisite courses as specified above, may be provisionally admitted, provided, the applicant has met the GPA requirements, major GPA of 2.75 or a business core GPA of 3.0 or better. The applicant may not exceed 9 hours of graduate credit in provisional status and may not enroll in any additional graduate courses for credit. Applicants must take the GMAT and demonstrate writing proficiency prior to full admission or in the first semester of graduate course work.

Curriculum

Total required credit hours: 30 hours


Required accounting core courses (21 hours):

  • ACC 600: Managerial Accounting (3 hours)
  • ACC 610: Financial Accounting – Theory & Analysis (3 hours)
  • ACC 630: Advanced Accounting Information Systems (3 hours)
  • ACC 650: Federal Taxation Theory & Research (3 hours)
  • ACC 676: Advanced Auditing (3 hours)
  • ACC 677: Fraud Examination (3 hours)
  • ACC 693 Commercial Law (3 hours)

Approved electives (9 hours)

The following electives are approved for credit in the MPAC program curriculum. Any other electives must be approved by the Chair of Accountancy.

  • ACC 620
  • ACC 655
  • ACC 688
  • ACC 694
  • ACC 695
  • ACC 696
  • ACC 697
  • CIS 600
  • CIS 601
  • ECO 612
  • FIN 600
  • FIN 601
  • FIN 605
  • FIN 625
  • MGT 600
  • MGT 605
  • MGT 625
  • MGT 640
  • MGT 653
  • MKT 600

See course catalog for course descriptions.

Degree Requirements

A candidate for the Master of Professional Accountancy degree is required to meet the following:

  • Fulfill the general requirements for a graduate degree at Delta State University
  • Complete, secure approval for, and file a program of study
  • Complete a minimum of 30 semester hours of graduate credit consisting of 21 hours in core accounting courses and 9 hours of approved electives
  • Include in the program of study a minimum of 24 semester hours of 600-level courses
  • Earn and maintain a GPA of at least 3.0 overall

Students who earn grades of three “C’s” or one grade of “D” or “F” will be dismissed from the program.