School of Business Administration, Penn State Harrisburg
Dr. Thomas Buttross, Accounting Program Coordinator
School of Business Administration
E355 Olmsted Building
Degree Conferred: Master of Professional Accounting
In addition to the general Graduate Council admissions requirements listed in the General Information section of the Graduate Bulletin, the following requirements will also be in place.
For admission to the Graduate School, an applicant must hold either (1) a baccalaureate degree from a regionally accredited U.S. institution or (2) a tertiary (postsecondary) degree that is deemed comparable to a four-year bachelor's degree from a regionally accredited U.S. institution. This degree must be from an officially recognized degree-granting institution in the country in which it operates.
Students who apply for admission should have coursework substantially equivalent to an undergraduate degree in Business (or a business discipline) from Penn State University. If the undergraduate major is not Accounting, an applicant should have completed the following minimum core of accounting coursework (or its equivalent): ACCTG211, ACCTG310, ACCTG340, ACCTG403, ACCTG471, ACCTG472, and FIN 301.
Students should have a grade point average of at least 3.0 (on a 4.0 scale) in their final 60 credits of undergraduate coursework, both overall as well as in Accounting courses. Students must submit scores from the Graduate Management Admissions Test (GMAT) or Graduate Record Examination (GRE).
The language of instruction at Penn State is English. All international applicants must take and submit scores for the TOEFL (Test of English as a Foreign Language) or the IELTS (International English Language Testing System), with the exceptions noted below. The minimum acceptable score for the TOEFL is 550 for the paper-based test, or a total score of 80 with a 19 on the speaking section for the Internet-based test (iBT). The minimum acceptable composite score for the IELTS is 6.5.
International applicants are exempt from the TOEFL/IELTS requirement who have received a baccalaureate or a graduate degree from a college/university/institution in any of the following: Australia, Belize, British Caribbean and British West Indies, Canada (except Quebec), England, Guyana, Republic of Ireland, Liberia, New Zealand, Northern Ireland, Scotland, the United States, and Wales.
Students must complete a minimum of 30 credit hours of instruction; all credits must be earned in 400 level, 500 level, or 800 level courses. A minimum of 21 credits at the 500- or 800-level is required, of which at least 9 credits must be earned in 500-level courses. Students must complete the following courses:
ACCT 572 Financial Reporting I
PADM 523 Governmental and Nonprofit Accounting
ACCT 550 Professional Responsibilities and Ethics
ACCT 532 Accounting Information and Decision Systems
ACCTG 881 Financial Statement Analysis or ACCT 561 Financial Statement Analysis I
ACCTG 806 Advanced Topics in Taxation or ACCT 510 Business Tax Planning Theory and Practice
ACCT 504 Auditing Theory and Practice
BLAW 444 Advanced UCC and Commercial Transactions
ACCT 545 Strategic Cost Management
ACCTG 803 Forensic Accounting and Litigation Support
ACCTG 803 will be the capstone course for the program, integrating materials learned in the other program courses.
Graduate courses carry numbers from 500 to 699 or 800 to 899. Advanced undergraduate courses numbered between 400 and 499 may be used to meet some graduate degree requirements when taken by graduate students. Courses below the 400 level may not. A graduate student may register for or audit these courses in order to make up deficiencies or to fill in gaps in previous education but not to meet requirements for an advanced degree.
The Master of Professional Accounting program requirements are designed to allow a student who has completed an undergraduate degree in Accounting (or equivalent) to satisfy the current educational requirements for CPA licensure in Pennsylvania and most if not all other states*.
*note: The degree to which Texas is willing to accept on-line courses is uncertain, and they require applicants to select an ethics course from a pre-approved list. FL, KS, NJ, and WV all require 6 credit hours of Business Law, so students who desire licensure in those states must have a 3 credit undergraduate course in Business Law to complement the graduate course contemplated in this program. Students with an undergraduate degree in business are assumed to meet this requirement.