Master of Science in Accountancy
The Master’s Program in Accounting (MPA) requires all students entering to have a four-year undergraduate degree (or the foreign equivalent) from an accredited institution. The undergraduate degree may be in any discipline.
For students with a Bachelor of Business Administration (B.B.A.) degree in accounting from a program accredited by the American Assembly of Collegiate Schools of Business (AACSB), the MPA will require a minimum of 36 semester hours.
For students with:
a B.B.A. or M.B.A. degree in an area other than accounting,
a degree in an area other than business administration, or
a business degree from a program not accredited by the AACSB.
Additional business courses, as determined by a graduate advisor, may be necessary.
Students must complete a minimum of 36 semester hours at the graduate level for the Master of Science in Accountancy degree (MS/ACCY), as well as the program prerequisite courses listed in the section below. Seventy-five semester hours could be required for students with no previous accounting or business courses.
Course work is divided into two areas on the MS/ACCY degree plan: accounting and non-accounting.
A college-level calculus course, MATH 1314 Elements of Calculus with Applications at UH or its equivalent, must be completed prior to enrollment in the MPA Program. The program assumes knowledge of word processing, spreadsheets and databases. Students who lack this competency may take DISC 2373 Introduction to Computers and Management Information Systems at UH. Students with no accounting background may take ACCT 2331 and ACCT 2332 Principles of Accounting I & II prior to graduate admission, or take ACCT 5301 & ACCT 5302 in the first semester of graduate study. Business calculus, principles of accounting I & II, and Microsoft Office courses may be taken at a community college or at any accredited college or university. If you have not satisfied these prerequisites prior to applying to the program, once you have successfully completed the courses you must submit an official transcript to the MPA graduate advisor once the required courses are completed.
Please submit all materials when available; it is not necessary to wait until a complete application is compiled to commence the application process.
The following materials must be submitted along with a completed graduate application to the University of Houston, Office of Admissions, Houston, Texas, 77204-2161; telephone
Applicants must submit an application for graduate studies. The application can be submitted online using the Texas Common Application.
Two official copies of transcripts from all graduate and undergraduate institutions (including community colleges) previously attended. These transcripts, indicating degrees awarded, if appropriate, should be received by the application deadline. Electronically-transmitted transcripts will facilitate the process, if that option is available from your institution. If not, two copies from each institution must be sent to the Office of Admissions in an official sealed envelope. The grade point average (GPA) for an admission decision will be calculated based on the student's last 60 semester hours (90 quarter hours) of undergraduate course work taken toward a degree or, in the case of graduate course work, 24 or more hours of graduate course work. The GPA for international students with a foreign degree is based on all undergraduate course work. Non-degree, post baccalaureate course work will not be used in the GPA calculation.
For international students, there is a $75 application/evaluation fee charged by the Office of International Admissions. Payment must be made via personal U.S. check or U.S. money order (payable to the University of Houston). The name of the applicant must be on the check or money order. NO CASH will be accepted! Payment should be attached to the application. Only applicants whose fees have been paid will be reviewed.
Graduate Management Admissions Test (GMAT) score. An official GMAT score should be on record with the University of Houston. Scores are sent automatically by the Educational Testing Service to the University of Houston about a month after the test date, if requested by the student at the time of the test. If you did not request that your score be sent to the University of Houston, call Educational Testing Service in Princeton, NJ [(609)771-7590] and request that an official score report be sent to the University of Houston by the application deadline. Our school code for GMAT Scores is XT1-26-67. The GMAT should be taken prior to the respective application deadline. GMAT scores may not be more than five years old at the time of application.
International applicants must also submit a score of at least 620 (paper based), 260 (computer based), 105 (internet based) on the Test of English as a Foreign Language (TOEFL). Submitted TOEFL scores must not be more than two years old. Our school code for TOEFL Scores is 6870.
You are exempt from the TOEFL requirement if you:
Have earned a high school diploma or bachelor’s degree or higher from an accredited U.S. high school, college or university.
Speak English as your native language. This exemption refers to students from Australia, the Bahamas, and Belize, the British Isles, and English-speaking Canadian provinces, the Fiji Islands. Jamaica, Liberia, New Zealand, Sierra Leone, South Africa, Trinidad, The United States, the Virgin Islands, the West Indies and Zimbabwe.
International applicants are required to submit additional documents such as the Financial Backing and Statement of Understanding forms. Please visit the Office of International Admissions’ website for the additional documentation.
MPA applicants should submit the following materials to the MPA Program, 334 Melcher Hall, Room 325, University of Houston, Houston, TX 77204-6021.
Resumé or curriculum vitae and goal statement. A personal resumé or curriculum vitae is required. A statement of goals specifying what the applicant expects to accomplish by completing the master's program and how it is related to long-term professional objectives must also be submitted.
Two letters of reference addressing the applicant's likelihood of success in the program must be submitted, preferably from supervisors or professors who have direct knowledge of the applicant. These letters should be on the letterhead of the referee and should be signed.
The C.T. Bauer College of Business application fee of $75. Either submit payment directly on line when submitting the on-line application or by submitting via a personal U.S. check or U.S. money order (payable to the University of Houston). The name and Social Security number of the applicant must be on the check or money order. NO CASH will be accepted.
Students must comply with all college and university requirements, including application deadlines. New students are admitted to the MPA Program each fall, spring and summer semester.
The C.T. Bauer College of Business does not grant conditional admission, nor does it have a non-degree seeking status at the graduate level.
For specific information about admission requirements and application deadlines for the MPA Program, please contact the MPA Program Office, at (713) 743-4878, email firstname.lastname@example.org, or visit the Master of Science in Accountancy webpage.
Course work is divided into two areas: accounting and non-accounting.
A college-level calculus course, MATH 1314 Elements of Calculus with Applications at UH or its equivalent, must be completed prior to enrollment in the Master’s Program in Accounting (MPA). The program assumes knowledge of word processing, spreadsheets and databases. Students who lack this competency may take DISC 2373 Introduction to Computers and Management Information Systems at UH. Students with no accounting background may take ACCT 5301 and ACCT 5302 Principles of Accounting I & II prior to graduate admission. Business calculus, principles of accounting I & II, and Microsoft Office courses may be taken at a community college or at any accredited college or university. If you have not satisfied these prerequisites prior to applying to the program, once you have successfully completed the courses you must submit an official transcript to the MPA graduate advisor once the required courses are completed.
Students entering the MPA cannot begin graduate level coursework until they have completed the three pre-enrollment prerequisite courses, MATH 1314 (Calculus for Business and the Life Sciences), ACCT 5301 (Financial Accounting), and ACCT 5302 (Managerial Accounting). These courses will be accepted from any university or community college. In order for these courses to be waived, the student must have earned a passing grade. There is no time restriction for these courses.
Accounting Foundation Courses
MPA students must complete 18 hours of accounting foundation courses if not previously completed at UH or from another AACSB accredited university. These courses include ACCT 5367 (Intermediate I), ACCT 5368 (Intermediate II), ACCT 5331 (Federal Income Tax I – Individual), ACCT 5335 (Auditing), ACCT 5337 (Management Accounting), and ACCT 5371 (Accounting Information Systems). Students who still need to complete these courses may take them through UH's Certificate in Accountancy Program (CAP). In order for courses in this section to be waived, the courses must be no older than 5 years at the time of entry into the MPA, and a grade of a “C” or better must have been earned.
Business Foundation Courses
There are 12 hours of business courses required for the MPA. These courses will be waived for students who have earned a Bachelor’s Degree in Business or an MBA from an AACSB accredited university. Students who have not previously completed a business degree or completed a business degree from a non-AACSB accredited school will be required to complete the following courses as part of their MPA degree plan: DISC 6360 (Statistical Methods for Business), FINA 6387 (Managerial Analysis), MARK 6361 (Marketing Administration), and MANA 6332 (Organizational Behavior and Management). Students who did not earn a business degree, but believe that they took any of these courses as part of their Bachelor’s or Master’s degree from an AACSB accredited program may petition to have these courses waived. These petitions would be completed after admittance into the MPA. Courses being waived in this section can be no older than 5 years at the time of entry into the MPA and must have a grade of a “C” better.
MPA Accounting & Non-Accounting Requirements
All students admitted into the MPA will be required to complete ACCT 7330 (Advanced Accounting), ACCT 7375 (Corporate Taxation), GENB 7304 (Business Ethics for Accountants), and GENB 7305 (Commercial Law).
All MPA students will be required to take 12 hours of accounting electives. These accounting electives must be taken at the 7000-level.
Business or Accounting Electives
The MPA degree plan will require 12 hours of business or accounting electives. These courses must be taken at the graduate level. The accounting electives must be 7000 level courses. None of the other MPA degree requirements can count in this section. This includes the business foundation courses (DISC 6360, FINA 6387, MARK 6361, and MANA 6332).
Students who have a degree plan of 36 semester hours must complete the degree program within five years. Students who have a degree plan of more than 36 semester hours must complete the degree program within seven years; however, the last 36 semester hours must be completed within the five-year period preceding graduation.
Unless students petition for a leave of absence, they must maintain continuous enrollment during the fall and spring semesters. Students who are out of the program for more than one calendar year will be under the jurisdiction of the catalog in effect at the time of reentry.
Students who fail to maintain continuous enrollment for more than two calendar years must reapply for admission to the program, pay the Bauer College application fee, and must meet admission requirements in effect at that time.
Effective Semester of Admission
Admission is granted only for a specific semester. If students wish to postpone enrollment, they must secure approval from the MPA Program Office. The first semester in which students, as graduate students, complete graduate-level work that applies toward a degree is the effective semester of admission.
Catalog Publish Date: January 14, 2013
This Page Last Updated: December 19, 2012