2020-2021 Graduate Catalog
Accounting, M.P.A. mpac
The Master of Professional Accounting (MPA) is the graduate degree offered by Bemidji State University’s Accountancy Department. It is intended to provide graduates with advanced-level skills and understanding required to function effectively in the dynamic, technologically complex, and rapidly changing accounting environment of today, and to prepare students to pass the CPA exam. Successful graduates of the program will be able to apply analytic thinking methods to accounting scenarios using multidisciplinary concepts and tools; to communicate effectively in writing in a variety of accounting environments; to demonstrate advanced competence in auditing, financial accounting, business environment and concepts, business law, tax, and ethics; to manage data analytics projects; and to clearly define the role of corporate social responsibility in today’s complex world.
Accelerated MPA Option (4 + 1 Program)
The accelerated MPA (4+1) program option enables undergraduate students of Accounting to be accepted, and potentially start the MPA Program while pursuing their accounting bachelor's degree. Students admitted into the Accelerated MPA (4+1) Program may have a limited number of graduate level courses counted toward both the undergraduate and graduate degree taken during their senior year. Before enrolling in a course to be counted as both undergraduate and graduate credit (mixed credit), an undergraduate student must be accepted into the program and receive prior approval from the graduate program advisor/director and the respective college dean. A maximum of 12 credit hours may be taken as Mixed Credit. Students who are interested in the program apply for admission during the fall/spring of their junior undergraduate year, allowing the option of taking MPA courses during their senior year that can 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 semester.
Regular MPA Option
This program option is for students who already have a bachelor’s degree in accounting from an accredited college or university. The program can be completed either full-time or part-time. Full Time students take 3 to 4 classes per semester, while Part Time students take 1 to 2 classes per semester.
Program Admission Requirements for 4 + 1 program option: Accounting
Applicants for admission to the program will be evaluated on the following criteria:
- An undergraduate grade point average with minimum of 80 credit hours that is at least 3.25 in the accounting program at Bemidji State University.
- A GMAT score (or an equivalent GRE score) from test taken within the past five years and scores of at least 400.
*The GMAT may be waived for present BSU students who satisfy ALL of the following requirements: - Earned a 3.5 cumulative GPA at Bemidji State University
- Admitted as an Accounting major at Bemidji State University
- Completed a minimum of 80 hours at the time of application
- Meet all English proficiency requirements
- Two letters of recommendation from professional individuals
- A one to two page letter of intent that states why the applicant is seeking this degree with a resume
- TOEFL or IELTS scores for international applicants
Program Admission Requirements for Regular MPA
Applicants for admission to the program will be evaluated on the following criteria:
- A bachelor’s degree in accounting from a regionally-accredited university or its equivalent
- An undergraduate grade point average that is at least 2.75, or its equivalent
- A combination of undergraduate GPA and GMAT score (or an equivalent GRE score) from test taken within the past five years that meets one of the following criteria:
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
GPA of at least 3.25 and GMAT of at least 400 or
GPA of at least 3.50* or an equivalent
*The GMAT may be waived for candidates who satisfy ALL of the following requirements:
1. Earned a 3.5 cumulative GPA
2. Admitted or have graduated as an Accounting major at Bemidji State University OR
graduated with an accounting degree from a regionally-accredited school in the United
States
3. Meet all English proficiency requirements
OR professional licensure in the US as a CPA, CMA, CIA, CFA, or CFP
OR an earned terminal degree (PhD, DBA, MD, JD, etc.) from an accredited institution.
4. Two letters of recommendation from professional individuals
5. A one to two page letter of intent that states why the applicant is seeking this degree
6. TOEFL or IELTS scores for international applicants
7. Offered
Competency Requirement
A working knowledge of applied statistics. This requirement may be satisfied by successfully
completing MBA 5110 Business Analytics (3 credits).
COMPREHENSIVE EXAMINATION
Upon completion of all required coursework, MPA students will be required to take a simulated Certified Public Accountant (CPA) exam administered by Becker and obtain an average score of at least 60 on all 4 sections in order to graduate from the program. Students will be allowed to retake any section of the exam in order to increase the average score. Students will be able to replace any section of the Becker CPA exam sections with proof of a score on the actual exam.
Accounting, M.P.A. master
The Master of Professional Accounting program is a Master’s Program with two options for completion. In the accelerated option, students are able to take the first four classes as a senior accounting student at Bemidji State. Other incoming graduate students can take those courses once they are admitted to the program. The program assumes a Bachelor of Accounting degree as a requirement and admittance into the program for students to take the other required courses.
Required Credits: 30
Required GPA: 3.0
I. CORE COURSES
Complete the following courses:
- ACCT5100
- ACCT 5150 Advanced Accounting Systems (3 credits)
- ACCT5160
- MBA 5110 Business Analytics (3 credits)
II. OTHER REQUIRED COURSES
Complete the following courses:
- ACCT6110
- ACCT6120
- ACCT6130
- ACCT6140
- MBA 5120 Managerial Finance (3 credits)
- MBA 6135 Information Systems Management (3 credits)
Competency Requirement
A working knowledge of applied statistics. This requirement may be satisfied by successfully
completing MBA 5110 Business Analytics (3 credits).
Comprehensive Examination Upon completion of all required coursework, MPA students will be required to take a simulated Certified Public Accountant (CPA) exam administered by Becker and obtain an average score of at least 60 on all 4 sections in order to graduate from the program. Students will be allowed to retake any section of the exam in order to increase the average score. Students will be able to replace any section of the Becker CPA exam sections with proof of a score on the actual exam.