*Graduate Faculty

The Department of Accounting offers a major in accounting on the Bachelor of Business Administration (BBA) degree and a concentration in accounting on the Master of Business Administration (MBA) degree. These programs provide preparation for accounting careers in non-business and industrial organizations and in public accountancy. A minor in accounting is also offered.

Accounting Advisory Council

The Accounting Advisory Council of the Department of Accounting provides advice to the department concerning its planning, programs, and curriculum. The council consists of the following outstanding business and professional leaders:

John R. Block, Partner
Baird, Kurtz and Dobson, Kansas City, MO

J. Patrick Cardullo, Corporate Manager-Financial Planning
Southwestern Bell Corporation, San Antonio, TX

Donald M. Cash, Secretary, Chairperson, Department of Accounting
Pittsburg State University, Pittsburg, KS

Joe Dellasega, President
U.S. Awards, Inc., Pittsburg, KS

Richard A. Fortner, Partner
Grant Thornton, Wichita, KS

Alan L. Hauser, CPA
Humboldt, KS

Steve Koelkebeck, Chair, Partner
Baird, Kurtz and Dobson, Joplin, MO

Mark Miller, Controller
KOCH Chemical, Wichita, KS

Lisa Radell, Asst. CFO
PITSCO, Pittsburg, KS

Elizabeth A. Readinger, CPA
Consultant, Tulsa, OK

Terri Smith, CPA
Webb City, MO

Douglas K. Stuckey, Controller
N.P.C., Int'l, Pittsburg, KS

William C. Teel, President and CEO
Santa Fe Foods, Shawnee, KS

John Yencic, III, Partner
Mayer, Hoffman, McCann, Kansas City, MO

UNDERGRADUATE DEGREE PROGRAMS

The major in accounting provides a sound foundation for those wishing to sit for the Certified Public Accountants (CPA) examination, Certified Management Accountants (CMA) examination, and the Certified Internal Auditor (CIA) examination. Effective July 1, 1997, candidates for the CPA examination in Kansas will be required to have completed 150 semester hours of college credit. Students who complete the graduate accounting program and who are successful on the CPA examination are waived one and one-half years of the two-year experience requirement for issuance of the permit to practice as a CPA in Kansas. Students interested in sitting for either the CPA, CMA or CIA examinations should consult the chairperson, Department of Accounting, for further details.

Admission to Accounting Program

Admission to the Kelce College of Business will automatically admit accounting majors to the accounting program.

Continued Progress in Accounting Program

Admission to all accounting courses numbered 300 or above requires a 2.5000 GPA.* Accounting majors must maintain a 2.5000 GPA in order to continue with the program.

*The 2.5000 GPA requirement is in addition to other course prerequisites.

Community College Transfers

The following curriculum is recommended for those students anticipating transferring to Pittsburg State University after one or two years at a community college.

** Pittsburg State University uses the 50/50 Financial/Managerial Accounting approach to the first year of accounting. Students transferring from programs that use 60/40 Principles of Accounting are given 3 hours credit for Financial Accounting and 3 hours credit for a lower division accounting elective.

Baccalaureate degree curriculums offered by the Department of Accounting are periodically revised and updated. Such revisions will be communicated by the department to currently enrolled students majoring in its programs. Each student is required to graduate under the most recent curriculum in effect at the time of that student's graduation unless those revisions would extend the student's graduation date. Requests for exceptions to such curriculum revisions should be filed in writing with the department chairperson.

Junior Standing Prerequisite

All undergraduate courses offered in the Department of Accounting numbered 300 and above have a junior standing prerequisite. For purposes of this prerequisite, junior standing is defined as the completion of 55 semester hours applicable to the student's degree program. A student with fewer than 55 hours may petition the Department of Accounting for admission to HREF="cd.acctg.html#acctg315">ACCTG 315 Cost Accounting, ACCTG 318 Intermediate Accounting I, and ACCTG 411 Individual Income Tax.

BBA DEGREE REQUIREMENTS

Major in Accounting

Students seeking the BBA degree with a major in accounting must complete the following curriculum. Please note that in meeting these requirements each student is required to complete 50 semester hours of course work applicable to the BBA degree outside the Kelce College of Business.

** Not required of students who have had a course in calculus.

The minor in accounting is available only to students with a major (other than accounting) in the Kelce College of Business.

GRADUATE DEGREE PROGRAMS

MBA DEGREE REQUIREMENTS

Concentration in Accounting

The Master of Business Administration degree is a two-year graduate professional program which emphasizes breadth of preparation in the various competencies required of business executives. Depth is provided through the selection of a limited concentration in accounting, general administration, or economics. The MBA program is ideally suited for individuals whose undergraduate degree was in business as well as for students whose undergraduate major was in mathematics, technology, engineering, nursing, social work, natural science, or one of the physical sciences. Students whose undergraduate degree includes an accounting major may, through careful planning, complete the BBA degree and the MBA degree with a concentration in accounting in five years.

Admissions

All students seeking admission to the MBA program must take the Graduate Management Admission Test (GMAT) prior to admission to candidacy. Admission to the MBA program requires the following: (1) an undergraduate degree
from a regionally accredited college or university, and (2) a minimum of 1050 points based on the formula: 200 times the overall undergraduate grade point average plus the Graduate Management Admission Test (GMAT) score or at least 1100 points based on the formula: 200 times the upper division undergraduate GPA plus the GMAT score.
Applicants who have at least 950 total points based on the GMAT score and the undergraduate grade point average, or at least 1000 points based on the GMAT score and the junior/senior average, may petition the MBA Admissions Committee for admission to the program. The evaluation of such petitions will be based on factors such as work experience, educational background, personal and/or professional references, personal interviews and other data which the student may develop to show evidence of high promise in the program. The decision of the MBA Admissions Committee on such petitions is final.
Applicants with an undergraduate GPA of 3.2500 or higher, either overall or junior/senior, who have not yet taken the GMAT exam may be granted conditional admission for one semester. At the end of the first semester the individual will be admitted to full status in the MBA program only after (1) an appraisal of the student's performance in the graduate courses taken the first semester, and (2) an evaluation of the score received on the GMAT examination. Such persons will be retained in the MBA program only if they then meet the admission standards stated in (1) and (2) above.
A student whose native language is not English must submit a minimum TOEFL score of 550. Further information concerning the GMAT and admission requirements may be obtained from the MBA program director.

Academic Actions

An MBA student is issued a warning letter upon receipt of a grade of "C" or lower. An MBA student is placed on probation upon receipt of a second grade of "C" or lower. An MBA student is issued a letter indicating that his or her graduate status is in jeopardy at any point when his or her cumulative grade point average in graduate work falls below 3.0.

Curriculum Requirements

The course requirements for the MBA degree consist of a minimum of 33 hours and a maximum of 60 hours. The 27 semester hours of foundation courses may be waived if appropriate undergraduate courses have been taken. None of the decision and strategy, integrating or elective courses may be waived.
A minimum of 24 hours beyond the foundation courses must be numbered 800 and above. No more than six hours of graduate work may be taken in courses numbered between 500 and 699.
The concentration in accounting is designed primarily for those candidates who have an undergraduate major in accounting. Applicants should, as a minimum, have completed at the undergraduate level, or should complete in addition to the MBA requirements, the following courses: intermediate accounting, nine hours; tax, three hours; cost accounting, three hours; and auditing, three hours.
Additional information regarding admission and degree requirements may be obtained from the MBA program director or from the chairperson of the Department of Accounting.

1. Foundation Courses
The following courses must be taken unless specifically waived by the MBA program director based on previous academic work. The waivers listed below indicate the courses which, if taken as a part of the undergraduate degree, would typically result in the waiving of the corresponding foundation course. The equivalency of courses
presented as waivers to corresponding courses at Pittsburg State University will be determined on an individual basis by the MBA program director.

2. Decision and Strategy Courses

3. Integrating Course The following course is required. It may not be waived.

4. Concentration in Accounting

Master of Accounting Program (MACC)

The Kansas Board of Regents has approved a new graduate degree in accounting. The Master of Accounting degree is expected to be available beginning with the Fall 1997 semester.

Program Philosophy

Accounting is a dynamically expanding profession. Informational needs of business and non-business organizations are imperative in the decision making process of management. Demands by investors, as well as the general public, for a high level of accountability require accountants to be highly educated. Accountants must have an ever broadening expertise in all aspects of the world economic
environment. They must be critical thinkers with the ability to communicate accounting information effectively.
The MACC program is intended for students preparing to enter the profession of accounting or desiring to further existing accounting careers. This program will accommodate students with an undergraduate accounting degree, an undergraduate degree in another business area, or a non business undergraduate degree. The program permits students to specialize in public accounting or management accounting.
The baccalaureate degree has for many years been the standard for admission to the profession, but career success increasingly demands more knowledge than can be obtained in an undergraduate degree program. The state of Kansas, along with more than 25 other states, has adopted a 150-hour requirement for admission to the CPA exam. Beginning with CPA exams administered in Kansas after June 30, 1997, candidates will have to show evidence that they have completed 150 hours of college education. Admission to membership in the American Institute of Certified Public Accountants, beginning with the year 2000, will require 150 hours of college education. These requirements will lead more accountants to seek a master's degree. The program may require as few as 33 hours for students with undergraduate degrees in accounting.
The MACC degree is intended to intellectually challenge students through an educational environment of discussion and analysis of theoretical and practical problems and issues relevant to the profession of accounting. This degree builds on the technical competence gained in undergraduate programs through research, critical thinking, problem solving and writing projects. Graduates of this program will continue to develop and sharpen their skills to meet the challenges of this dynamic profession.

Program Requirement and Curriculum

A. Admission Requirements
]All students entering the MACC program must meet the same requirements as the MBA program. This] includes the requirements in mathematics, English,business core and accounting. Before admission to graduate level courses, candidates must take the Graduate Management Admission Test (GMAT). Unconditional admission to the MACC program will ]require (1) an undergraduate degree, and (2) a minimum of 1050 points based on the formula: 200 times the overall undergraduate grade point average plus the GMAT score, or at least 1100 points based on the formula: 200 times the upper division undergraduate GPA plus the GMAT score.

B. Degree Requirements
1.Candidates for the MACC degree, with undergraduate degrees in accounting, will be required to complete at least 33 semester hours. At least 24 hours must be numbered 800 or above. No more than six hours may be taken for graduate credit from courses numbered between 500 and 699. Requirements for the new degree are:

2. Candidates with undergraduate degrees in business will
be required to have 21 hours of undergraduate accounting courses in addition to those mentioned above.

3. Candidates without undergraduate degrees in business will be required to have 27 hours of Business Foundation courses (see MBA section) in addition to the requirements in B.1 and B.2 above.