Hans J. Dykxhoorn
Room 3228, Schneider Hall
Jerry G. Kreuze
Room 3162, Schneider Hall
Room 3128, Schneider Hall
The Master of Science in Accountancy prepares students for professional careers in public accounting, industry, commerce, finance, and government. A graduate of the Haworth College of Business with a Master of Science in Accountancy will be qualified to take many of the professional certification examinations.
The M.S.A. program is designed to provide greater breadth and depth in accounting and business than that delivered in the undergraduate accountancy program. The curriculum helps students further develop their technical expertise, communication skills, and understanding of the role of accountants in organizations. Course work will be selected from the areas of financial accounting, cost and managerial accounting, auditing, taxation, not-for-profit, accounting fraud, and accounting systems.
- To be eligible for admission to the Master of Science in Accountancy (M.S.A.) program, an applicant must meet one of the following criteria, which are managed by the Office of Student Development in the College:
- A total score of at least 1100, which is the sum of the GMAT score and (200 x the GPA for the last 60 hours in an accredited undergraduate degree program); and
- a minimum GMAT score of 480; and
- a minimum GPA of 2.75 for the last 60 hours in an accredited undergraduate degree program.
A Western Michigan University accounting major with an average grade point of 3.5 or higher in the following eight courses (or equivalents) is not required to take the GMAT: ACTY 3100, 3110, 3130, 3220, 3240, 4160, and two of the electives (4110, 4130, 4140, 4220, and 4240).
- An applicant whose native language is not English must achieve a minimum score of 215 on the Test of English as a Foreign Language (TOEFL).
- Each applicant must provide evidence of proficiency in the required basic skills prior to formal graduate program admission. Basic skills are defined as computer literacy, quantitative analysis, statistics, and writing in English. The writing skill requirement is considered met if the applicant achieves a score of 4.0 or higher on the essay portion of the GMAT. The quantitative analysis skill requirement is considered met if the student (a) has an undergraduate business degree (BBA) from a university or college with an AACSB accredited business program or (b) has satisfactorily completed a college level undergraduate mathematics course (pre-calculus or calculus).
If the basic skills requirements have not been completed at the time of admission, the student may receive conditional admission with the provision that all unmet basic skill requirements will be satisfied by the end of the first 12 months of active graduate program enrollment.
Prerequisites to Graduate Study
The required preparation is an undergraduate degree in accounting, or its equivalent, and a 3.0 grade point average in accounting and business courses. Basic Skills: Quantitative Analysis, Computer Literacy, Written Communications. Basic Core: Corporate Finance; Legal, Regulatory, and Political Aspects of Business; Basic Economic Analysis. Accountancy Course Prerequisites: ACTY 2100, Principles of Accounting I; ACTY 2110, Principles of Accounting II; ACTY 3100, Financial Accounting I; ACTY 3110, Financial Accounting II; ACTY 3130, Accounting Information Systems; ACTY 3220, Managerial Accounting Concepts and Practices; ACTY 3240, Introductory Tax Accounting; ACTY 4160, Auditing.