What will I learn in the Prep Track that I won't learn elsewhere?
Introduction
Many students who enter the Ph.D. Prep Track choose not to pursue doctoral studies for many reasons following completion of the MAcc Program at BYU. For that reason, some may wonder about the benefits of the Ph.D. Prep Track, which is an integral part of the Professional and Tax Routes at BYU, as compared with the more general approach taken by most students in the MAcc Program..
Course Comparison
The following table displays required courses for completion of the MAcc Program and compares each specific to option to the other available options in the program. This schedule is flexible and can be customized based on feedback from the Prep track coordinator and individuals students. See the Prep track coordinator for all scheduling issues.
Course Comparison between the Tax and Professional Routes
| Course | Credits | Pro Route | Ph.D. Prof | Tax Route | Ph.D. Tax | |
| MSM Graduate Core | ||||||
| Finance | MBA 520 | 3.0 | x | x | x | x |
| Operations Management | MBA 530 | 3.0 | x | x | x | x |
| Organizational Behavior | MBA 540 | 3.0 | x | x | x | x |
| Marketing Management | MBA 550 | 3.0 | x | x | x | x |
| Management Seminar | MBA 593R | 0.5 | x | x | x | x |
| Communications | MBA 509 | 3.0 | x | x | x | x |
| 15.5 | 15.5 | 15.5 | 15.5 | |||
| General SOA/Management | ||||||
| Money, Banking, & Business | Acc 453 | 3.0 | x | x | ||
| Strategic Management | MBA 581 | 3.0 | x | x | x | x |
| Ethics, Business, & Society | P Mgt 582 | 3.0 | x | x | x | x |
| 9.0 | 6.0 | 9.0 | 6.0 | |||
| General Accounting - Professional | ||||||
| Research Seminar | Acc 515 | 3.0 | x | |||
| Advanced Taxation | Acc 522 | 3.0 | x | |||
| Accounting Information Systems Risk and Control | Acc 525 | 3.0 | x | x | ||
| Advanced Financial Statement Auditing | Acc 530 | 3.0 | x | x | ||
| Advanced Managerial Accounting | Acc 531 | 1.5 | x | x | ||
| Advanced Professional Financial Accounting | Acc 540 | 3.0 | x | x | ||
| Financial Statement Analysis | Acc 541 | 1.5 | x | x | ||
| Fraud Prevention & Detection | Acc 550 | 3.0 | x | |||
| Finance Elective | MBA 621-9 | 3.0 | x | |||
| Elective 1 | 3.0 | x | ||||
| Elective 2 (Non-Accounting) | 3.0 | x | ||||
| Elective 3 (Non-Accounting) | 3.0 | x | ||||
| 33.0 | 12.0 | - | - | |||
| General Accounting - Tax | ||||||
| Advanced Financial Accounting | Acc 503 | 3.0 | x | |||
| Advanced Taxation OR | Acc 522 | 3.0 | x | |||
| Tax Research Methodology | Acc 523 | 3.0 | x | |||
| Special Problems in Federal Taxation | Acc 560 | 3.0 | x | |||
| Corporate Taxation I | Acc 561 | 3.0 | x | |||
| Corporate Taxation II | Acc 562 | 3.0 | x | |||
| Taxation of Partnerships | Acc 563 | 3.0 | x | |||
| Taxation of Esatates, Gifts and Fiduciaries | Acc 564 | 3.0 | x | |||
| Federal Income Taxation | MBA 602 | 3.0 | x | |||
| Tax Elective 1 | Acc 5xx | 3.0 | x | x | ||
| Tax Elective 2 | Acc 5xx | 3.0 | x | |||
| Elective 1 | 3.0 | x | ||||
| Elective 2 (Non-Accounting) | 3.0 | x | ||||
| Elective 3 (Non-Accounting) | 3.0 | x | ||||
| - | - | 33.0 | 12.0 | |||
| General Ph.D. Prep Courses | ||||||
| Introduction to Academic Research | Acc 516 | 3.0 | x | x | ||
| Academic Research Applications | Acc 517 | 1.0 | x | x | ||
| Readings & Conference | Acc 591R | 2.0 | x | x | ||
| Calculus I | Math 112 | 4.0 | x | |||
| Statistical Methods for Research I | Stat 511 | 3.0 | x | x | ||
| Statistical Methods for Research II OR | Stat 512 | 3.0 | x | x | ||
| Econometrics | Econ 588 | 3.0 | x | |||
| Statistics for Economists | Econ 378 | 3.0 | x | x | ||
| Intermediate Price Theory I | Econ 380 | 3.0 | x | x | ||
| Intermediate Macroeconomics | Econ 381 | 3.0 | x | x | ||
| Introduction to Econometrics | Econ 388 | 3.0 | x | x | ||
| - | 24.0 | - | 30.0 | |||
| Total Credits | 57.5 | 57.5 | 57.5 | 63.5 | ||
A couple notes about the table:
- Make sure to reveiw the updated course list from the accounting department before adding classes to your schedule.
- The Ph.D. Prep Track is an integral part of each of the Professional and Tax Routes. The major differences as shown in the table are the substitution of certain professional and tax electives for additional courses in economics and statistics.
- Tax students may also choose between taking Advanced Taxation (Acc 522) and Tax Research Methodology (Acc 523).
