College of Business Department of Graduate Studies
Images of various graduate faculty and students
Master of Professional Accountancy Degree at the College of Business
The Master of Professional Accountancy (MPA) program is designed to provide graduate level education in accounting for individuals seeking rewarding careers in public accounting, industry, and government. To be considered for admission to the graduate phase, students must submit an admissions application, a score from the Graduate Management Admissions Test (GMAT) and meet established GPA requirements. Courses for graduate credit can be taken after completion of the first four years and final admission to graduate school is attained. For GMAT scores to qualify, they may not be more than five years old.

To qualify for admission to the MPA program, applicants must meet the admission requirements of the Graduate School of the University and the admission requirements of the Graduate Division of the College of Business. Any applicant who holds a bachelor's degree, or equivalent, from an accredited college or university will be considered for admission regardless of the undergraduate field of study. An applicant for admission should understand that graduate work is not merely an extension of undergraduate work. Graduate study operates at a significantly higher level of rigor, demands scholarship of a higher order, and places more emphasis on research and student responsibility.

Once the admission requirements of the Graduate School have been met, the Admissions Committee will grant admission only to those individuals who demonstrate significant accomplishment and/or high potential for success. The decision of the Admissions Committee is normally based on a combination of the applicant's previous academic record and the applicant's score on the Graduate Admissions Test (GMAT). For consideration, the GMAT score must be no more than five years old. Also, significant business experience may serve as an indicator of an individual's ability to complete the program, thus may be considered by the Committee.

Students must--as undergraduate, post-baccalaureate, or graduate students--complete basic courses in the "common body of knowledge"or business core. Foundation courses may be waived for students who have completed equivalent courses prior to admission to the MPA program. Transcripts are evaluated to determine which of the following foundation courses are to be taken.
(Print MPA brochure)

Foundation Courses
  • Course
  • Accounting 201-202: Elementary Accounting I & II
  • BLAW 255: Business Law
  • CIS 310: Principles of Information Systems
  • Economics 202: Economic Principles and Problems
  • Finance 318: Business Finance
  • QA 233: Basic Business Statistics
  • TOTAL
  • Hours
  • 6
  • 3
  • 3
  • 3
  • 3
  • 3
  • 21
Accounting Background
  • Course
  • Intermediate Accounting
  • Income Tax
  • Managerial Cost Accounting
  • Auditing
  • TOTAL
  • Hours
  • 6-9
  • 3
  • 3
  • 3
  • 15-18
Core Courses
  • Course
  • Accounting 507--Contemporary Accounting Theory
  • Accounting 508--Advanced Accounting Analysis and Controls
  • Accounting 513--Advanced Auditing
  • Accounting 521--Cases and Problems in Income Taxes
  • *BLaw 410--Business Law for Accountants
  • **Accounting electives
  • 500 level Business elective
  • TOTAL
  • *If taken as an undergraduate, student must substitute an additional 400-500 level Business elective.

    **Only 6 hours of accounting courses below the 500-level may be taken.

    Note: Accounting 505 cannot be taken by an MPA student.

  • Hours
  • 3
  • 3
  • 3
  • 3
  • 3
  • 9
  • 6
  • 30

Transfer Credits
A maximum of 6 semester hours of graduate credit required for a masters degree may be transferred from another institution approved by the Graduate Director, provided the grade earned is "B" or above, and the credits are accepted in fulfillment of the stated requirements for the MPA degree by the College of Business. No graduate credits earned by correspondence are applicable toward a masters degree. Students transferring into the MPA must complete a minimum of 15 hours of 500-level accounting courses at Louisiana Tech in addition to any other requirements.

For more information, contact:

Associate Dean of Graduate Studies and Research
Dr. John Francis
318.257.4528
francis@latech.edu