Program Modification Form
I Summary of Proposed Changes
Masters of Accountancy (Dept. of Accounting & Finance)
Department/program
Change course requirements (add one required, drop another), remove
Summary
requirement for technology credits, limit internship credits applicable to
degree.
II Endorsements and Approvals
Please obtain the Program Chair/Director’s approval and Dean’s approval.
Please type / print name Signature
Requestor:
Phone:
Program Chair/Director:
Dr. Terri Herron
X5878
Dr. Teresa Beed
Department Dean
Dr. Larry
Gianchetta
Dr. Bambi Douma,
MBA Director
Other affected Programs:
(Use additional sheet if
needed)
Date
Are other departments/programs affected by this Please obtain signature(s) from the
modification because of
Chair/Director of any such department/ program
(a) required courses incl. prerequisites or
(above) before submission
corequisites,
(b) perceived overlap in content areas
(c) cross-listing of coursework
III Type of Program Modification
(e.g. adding a writing course required of all majors.) Please X check the appropriate box.
Major
Minor
Option
Teaching
X
major/minor
Other
Please
describe
IV Catalog Language
If you are proposing a change to an existing
Please provide the proposed copy as you wish it
program or major, please cut and paste the
to appear in the catalog. 
requirements as they appear in the current
catalog below. www.umt.edu/catalog 
On Graduate School website:
On Graduate School website:
M.Acct. Accountancy
M.Acct. Accountancy
Requirements: 30 credits including 16 credits of
required courses and 14 elective credits, and an exit
exam. In addition to the foundation program, 24
credits of accounting fundamentals courses are
prerequisite to graduate work.
Requirements: 30 credits including 15 credits of
required courses and 15 elective credits, and an exit
exam. In addition to the foundation program, 23
credits of accounting fundamentals courses are
prerequisite to graduate work.
On SoBA website:
MAcct Professional Program
ACTG
ACTG
ACTG
ACTG
611
615
631
641
Consol. Financial Stmts. 2
Accounting Theory 3
Advanced Tax 3
Advanced Auditing 3
On SoBA website:
MAcct Professional Program
ACTG
ACTG
ACTG
ACTG
ACTG
611
615
616
631
641
Consol. Financial Stmts. 2
Accounting Theory 3
Advanced Financial Topics 3
Advanced Tax 3
Advanced Auditing 3
ACTG 661 Accounting Law & Ethics 3
ACTG/MBA/IS 655/656 Technology Perspective 2
ACTG 675 Elective--Contemp. Acct. Prob. 4
Electives:
600-level electives 1-3
600-level electives 1-3
300- to 600-level elective 3
One of the accounting fundamentals courses may be
used as an elective in the professional program if
taken for graduate credit.
MAcct Fundamentals
ACTG 203 Accounting Lab 1
ACTG 321 Accounting Information Systems I 3
ACTG 305 Corporate Reporting I 3
ACTG 306 Corporate Reporting II 3
ACTG 307 Corporate Reporting III 3
ACTG 410 Cost/Management Accounting I 3
ACTG 401 Principles of Fed. Taxation--Individuals 3
ACTG 411 Auditing I 3
ACTG 415 Government/Not-for-Profit Accounting I 3
Total 25 cr.
NOTES:
1. Must earn a C or better, but an overall GPA of 3.0
or better is required for these 8 classes.
2. One 400-level accounting fundamentals course
can be taken for graduate credit after admission to
the MAcct.
ACTG 661 Accounting Law & Ethics 3
ACTG/MBA/IS 655/656 Technology Perspective 2
Electives (15 cr chosen from):
ACTG 675 Contemp. Acct. Prob. 4
ACTG 698 Internship 1-3
600-level electives 1-3
400-level- to 600- elective 1-3
600-level electives 5-15
Up to three credits from one of the 400-level
accounting fundamentals courses may be used as an
elective in the professional program if taken for
graduate credit.
MAcct Fundamentals
ACTG 203 Accounting Lab 1
ACTG 321 Accounting Information Systems I 3
ACTG 305 Corporate Reporting I 3
ACTG 306 Corporate Reporting II 3
ACTG 307 Corporate Reporting III 3 2
ACTG 410 Cost/Management Accounting I 3
ACTG 401 Principles of Fed. Taxation--Individuals 3
ACTG 411 Auditing I 3
ACTG 415 Government/Not-for-Profit Accounting I 3
ACTG 425 State & Local Gov’t Acctg 2
ACTG 426 Acctg for Nonprofit Organizations 1
Total 25 23 cr.
NOTES:
1. Must earn a C or better, but an overall GPA of 3.0
or better is required for these 8 classes.
2. Up to three credits from the One 400-level
accounting fundamentals courses can be taken for
graduate credit after admission to the MAcct.
Please explain/justify the new proposal or change. 
We are proposing three changes to the curriculum: (1) remove the requirement to obtain 2 “tech”
credits within the 30 credits for the degree, (2) limit the number of internship credits allowed as
free electives to a maximum of 3 credits, and (3) deleted ACTG 611 and add ACTG 616 as
necessitated by a shift in curriculum content at the undergraduate level.
1. Remove the requirement to obtain 2 “tech” credits within the 30 credits for the degree.
Since this requirement was implemented some years ago, many of the required MAcct
classes have incorporated a technology component. Further, the committee believes that
students entering the MAcct have sufficient technology skills that do not warrant making
them complete computer technology courses in the graduate program.
2. Limit the number of internship credits allowed as free electives to a maximum of 3 credits.
Because the degree is 30 credits, the current maximum of 6 credits of internship allowed in
the degree represents 20% of the degree. Note that limiting the number of internship
credits allowed for the degree does not preclude students from completing lengthy
internships. They will only be able to count 3 of the credits toward the 30 credits required
to complete the MAcct Program.
3. The undergraduate accounting curriculum is changing to comply with credit restrictions in
posed by AACSB. The proposed changes in the undergraduate accounting curriculum
result in corresponding changes to the MAcct curriculum and accounting fundamentals
courses as follows:
Current MAcct Requirements:
ACTG 611
ACTG 615
ACTG 631
ACTG 641
ACTG 661
Consolidations
Actg Theory
Adv Taxation
Adv Audit
Actg Law & Ethics
Proposed MAcct Requirements:
2 cr
3 cr
3 cr
3 cr
3 cr
ACTG 616
ACTG 615
ACTG 631
ACTG 641
ACTG 661
Adv Financial Topics
Actg Theory
Adv Taxation
Adv Audit
Actg Law & Ethics
14 cr
Technology Courses
Free Electives
(400-level max 3 cr)
Total
3 cr A
3 cr
3 cr
3 cr
3 cr
15 cr
2 cr
Technology Courses
2 cr
14 cr
Free Electives
(ACTG 698 max 3 cr;
400-level max 3 cr)
15 cr
Total
30 cr
30 cr
NOTE A: Course would include material from the old ACTG 611, plus material shifted from
ACTG 307. The content would focus on complex financial accounting topics not included
elsewhere in the accounting curriculum. ACTG 611 would be deleted.
Current ACTG Fundamentals Courses Required (beyond ACTG 201/202):
ACTG 203, 305, 306, 307, 321, 401, 410, 411, 415 (25 cr.)
Proposed ACTG Fundamentals Courses Required (beyond ACTG 201/202/203):
ACTG 203, 305, 306, 307, 321, 401, 410, 411, 425, 426 (23 cr.)
(reflects change in undergraduate program and lists ACTG 203 as a business foundation
course rather than an accounting fundamental course)
V Copies and Electronic Submission
Once approved, the original, a paper copy and an electronic file are submitted to the Faculty Senate
Office, UH 221 (camie.foos@mso.umt.edu).
VI Department Summary Required if several proposals are submitted. In a separate
document list program title and proposed change of all proposals.
Revised 11-2009