2015-16 Milgard Master of Accounting Student Handbook

Program Handbook 2016-2017

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Welcome to the Milgard School of Business MAcc Program!

We are very excited about your decision to join us as a student member of the Milgard Master of Accountancy (MAcc) Program. We take your membership as a serious vote of confidence in us, and will do everything professionally to make your experience as holistic and fulfilling as possible. We have a world class faculty recognized for their dedication to teaching and scholarship in the best tradition of UW (pronounced as UDUB). Our energetic support staff will help you navigate through the processes by providing you with counselling, advice and assistance on this journey from the very inception to your eventual graduation.

Please feel free to contact anyone of us about the program.

Yours truly, Ehsan H. Feroz, Ph.D. Professor and MAcc Program Director

Welcome to the University of Washington Tacoma!

We are delighted that you have chosen to pursue your Master of Accounting (MAcc) at the University of Washington Tacoma. Our graduate program is designed to work effectively with others to provide a network to help students, faculty, and alumni connect with accounting professionals to facilitate career and placement opportunities for students. It prepares graduates to succeed as accountants and advisors to organizations in today’s dynamic, global business environment. Students will develop technical, interpersonal, critical-thinking, and communication skills to enable them to derive and interpret information used by investors, managers, and governments.

With best wishes for your success, Ramin Mirsaidi Senior Lecturer and MAcc Internship Coordinator

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Using this Handbook ________________________________________________________________________ This Program Handbook is an essential component of your experience with the MAcc. We have carefully developed it to help you understand the expectations, responsibilities, and demands of graduate work at the UW Tacoma’s Milgard School of Business. The Program Handbook provides explicit details about procedures, coursework, internship experience/ independent study, and even forms that you will need while pursuing this degree. You should consult the Program Handbook as the first source when you have questions about the program. The Program Handbook, along with the program’s website (http://www.tacoma.uw.edu/milgard-school-business/master-accounting) and the University of Washington Graduate Studies website (http://www.grad.washington.edu/) should provide all the information you need to be successful in the program and achieve your goals. Although we expect you to be responsible for all program timelines and requirements, we have provided you with excellent resources to help you meet those obligations. If you have questions, there are many individuals on campus willing to assist you. Again, welcome to the MAcc program. Please, do not hesitate to contact me with questions about the program. I know you will have wonderful academic and professional experiences with us!

Sincerely, Sally Schwartz Graduate Adviser, Master of Accounting (MAcc) Contact Information Milgard School of Business University of Washington Tacoma 1900 Commerce Street Box 358420 Tacoma, WA 98402 Office: Dougan 404 Phone: 253.692.4733 Email: sallys3@uw.edu

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Table of Contents How to Use this Handbook……………………………………………………………………3 Business School Accreditation……………………………………………………………….6 Mission………………………………………………………………………………………….6 Overview………………………………………………………………………………………..6 Non Discrimination and Diversity…………………………………………………………….7 Enrollment Requirements………………………………………………………………….. ..7 Non-Matriculating Accounting Program……………………………………………………..8 Admission………………………………………………………………………… …………...8 Application Checklist…………………………………………………………………………..9 Course Descriptions…………………………………………………………………………..10-11 Model Course Sequence……………………………………………………………………..12-13 Length and structure of program…………………………………………………………….14 Policies and Procedures……………………………………………………………………...15-16 Graduation Requirements ……………………………………………………………………17 Maintaining Graduate Status……………………………………………………………….. .17 Reinstatement………………………………………………………………………………... .17 Time to Complete………………………………………………………………………………17 Graduate School Memorandum…………………………………………………………… ..18 Internship & Independent Study……………………………………………………………...19-25 Forms Internship Fact Sheet………………………………………………………………………….26 Internship Contract…………………………………………………………………………….27-28 Independent Study Application……………………………………………………………….29 Resume Sample Template……………………………………………………………………30 Financing your Education……………………………………………………………………..31 Program Costs……………………………………………………………………………….. .31 Fee Based Program…………………………………………………………………………. .31 Scholarships………………………………………………………………………………….. .32-33 Applying for Graduation……………………………………………………………………….34 Hooding Ceremony…………………………………………………………………………….34 Commencement………………………………………………………………………………..34 Advising…………………………………………………………………………………………35-37 Code of Integrity………………………………………………………………………………..38 Plagiarism……………………………………………………………………………………….38-39 CPA Exam Eligibility…………………………………………………………………………...40 Popular Questions and Answers……………………………………………………………..41 Accounting Industry Publications…………………………………………………………….42 Faculty Contact Information…………………………………………………………………..43 Local Dining Guide…………………………………………………………………………….44 UWT Student Resource Guide……………………………………………………………….45 Professional Accounting Associations and Boards…………………………………….. …46 Useful Websites for Accounting Students…………………………………………………..47 Career Information…………………………………………………………………………….48 International Students Maintaining F-1 Status………………………………………………………………………..49 Employment (OPT/CPT)……………………………………………………………………...49 Health Insurance……………………………………………………………………………….50 Advising & Campus Resources………………………………………………………………51 4

Program Overview

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Business Accreditation ________________________________________________________________________ UW Tacoma’s Milgard School of Business is independently accredited by the Association to Advance Collegiate Schools of Business (AACSB), the premier accreditation for business schools in the US and globally. AACSB International (The Association to Advance Collegiate Schools of Business) is an association of almost 1,200 educational institutions, businesses and other organizations in 78 countries. AACSB accreditation is the benchmark of quality worldwide and most widely sought after by business schools — less than 5% worldwide have earned the achievement. As the premier accreditation body for institutions offering bachelor's, master's and doctorate degrees in business and accounting, the association also conducts a wide array of conferences and seminar programs at locations throughout the world. For more information, please visit: www.aacsb.edu Mission ________________________________________________________________________ The mission of the Milgard Master of Accounting (MAcc) Program at the University of Washington Tacoma is to provide a transformative experience for those aspiring to a successful career in accounting. In addition to meeting the Washington State’s 5 th year requirement to sit for the CPA exam, the Milgard MAcc degree is designed to bolster accounting careers with practical and research-based knowledge that comes from a world-class university.

Overview ________________________________________________________________________ The Milgard School of Business Master of Accounting program is a 45-quarter credit professional program designed for students that desire to develop critical thinking, teamwork, and communication skills, as well as the ability to research complex accounting related issues and apply findings. The program provides the fifth-year of higher education required for the State of Washington CPA exam. Its innovative features include international accounting, corporate social responsibility reporting, and forensic accounting. The MAcc Internship permits students to obtain practical knowledge and experience in an accounting environment while employing the skills developed in the classroom.

The curriculum is widely applicable to accounting careers in the public accounting, corporate, government, and not-for-profit sectors. Whether you aspire to become a partner at a public accounting firm or a senior financial executive at a publicly traded company, the Master of Accounting degree from the Milgard School of Business will prepare you for the journey.

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Non-Discrimination and Diversity ________________________________________________________________________ The University of Washington Tacoma…      

promotes an environment where diverse perspectives and experiences are expected; seeks out and supports individuals who may experience barriers in gaining access to college; stimulates a vibrant learning community by presenting lectures, events and performances that inspire new views; encourages and rewards intercultural competence; aligns its values with its actions in support of justice and fairness; and attracts and retains a community of people and ideas representing diverse cultures and Experiences.

Enrollment Requirements ________________________________________________________________________ A basic qualification for this program is an undergraduate degree with a cumulative GPA of 3.0. and competitive GMAT score. Applicants with who do not have an undergraduate degree in accounting or related business area will have to complete all the upper-division (300/400 level) accounting and business courses listed below. These classes must be taken at an accredited college or university, either at the undergraduate or graduate level.

Accounting Prerequisites Intermediate Accounting I Intermediate Accounting II Intermediate Accounting III Cost Accounting Auditing Individual Income Tax Business Prerequisite Business Finance

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Non-Matriculated Accounting Program ________________________________________________________________________ The Non Matriculated Accounting Program is designed for students who have a bachelor’s degree from an accredited institution and wish to complete the necessary accounting and business course work to qualify for the MAcc program and/or sit for the CPA exam. THIS IS NOT A CERTIFICATE PROGRAM. Non-matriculated students do not qualify for federal financial aid because the courses do not lead to a degree.

Admission Requirements  Bachelor’s degree from accredited institution  9-15 credits in Financial and Managerial Accounting (typically 200-level courses) with a 3.0 grade (B) or better in each course For complete application instructions, deadlines and a list of the non matriculating accounting curriculum visit: http://www.tacoma.uw.edu/milgard-school-business/non-matriculatedaccounting-program Admission ______________________________________________________________________________

Application Process When applying to the UW Tacoma Master of Accounting (MAcc) Program, the UW Graduate School in Seattle serves as a liaison between the applicant and the graduate program.

Candidates apply online for either a autumn or spring quarter start through the UW Graduate School Web site: www.grad.washington.edu and indicate the UW Tacoma Milgard School of Business MAcc Program. Any additional application materials not posted to the online application can be submitted to the UW Tacoma Milgard School of Business. Once all application materials are received, they will be forwarded to the MAcc Program admissions committee for review and an admission recommendation.

When to Apply

For autumn and spring admissions, applications accepted after priority date will be reviewed on a space-available basis. All MAcc application materials are embedded in the online UW Graduate School Application except transcripts and GMAT scores, which must be submitted separately. For current application dates visit: http://www.tacoma.uw.edu/node/22725

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Application Checklist ________________________________________________________________________ In order to consider an applicant for admission, the UW Graduate School will need: U.S. Students        

Completed UW Graduate School Application Application fee $85 Transcripts from previous universities Official GMAT scores (MAcc Program Code: ZRZ-NM-39) Completed MAcc Admissions Essay Reference List Form Resume MAcc Scholarship Application (optional)

International Students           

Completed UW Graduate School Application Application fee $85 Transcripts from previous universities with certified translations in English Official GMAT scores (MAcc Program Code: ZRZ-NM-39) Official TOEFL or MELAB scores All I-20 Forms Financial form and documentation Complete MAcc Admissions Essay Reference List Form Resume MAcc Scholarship Application (optional)

Any additional application documents that can’t be uploaded to the UW Graduate School online application can be posted to the Milgard School of Business at: Mailing Address: Milgard School of Business University of Washington Tacoma 1900 Commerce Street Box 35420 Tacoma, WA 98403 Phone: 251.692.5630 Fax: 253.692.4523

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Course Descriptions ______________________________________________________________________ To obtain a MAcc degree, completion of the following courses is required: T ACCT 500 Advanced Topics in Financial Accounting (4) Investigates advanced accounting issues related to business combinations, foreign currency transactions, financial derivatives, segment and interim reporting, intercompany transactions, SEC regulation and reporting requirements, and revenue recognition.

Emphasizes the ability to examine related accounting principles, assess their impact on financial statements, and identify areas of potential misstatements.

T ACCT 502 Financial Statement Analysis (4) Examines the analytical tools and research techniques necessary to understand and interpret financial statements for the purposes of making economic decisions from a user's perspective.

T ACCT 510 Business Regulation, Research, and Communication (4) Investigates key issues in the current regulatory business environment. Examines statutory and common law precedent of issues. Examines optimization of results to those key issues evaluated. Emphasizes the development of advanced communication skills pertaining to research regarding regulator issues.

T ACCT 511 Planning, Control, and Performance Evaluation (4) Investigates the use of cost accounting information and techniques to support decisionmakers as they develop, implement, evaluate, and modify organizational strategy.

Examines and evaluates quantitative models and behavioral aspects regarding the use of cost information in decision making.

T ACCT 521 Advanced International Accounting (4) Examines the causes and effects of global accounting diversity. Investigates issues related to the preparation and use of financial reports across borders. Investigates selected financial reporting and disclosure issues including social responsibility reporting.

Emphasizes the nature and importance of emerging capital markets, and managerial accounting issues related to global business.

T ACCT 525 Forensic Accounting (4) Explores the nature, detection and prevention of fraudulent financial reporting. Investigates types of fraud, how fraud is committed, and ways to prevent fraud in corporations.

T ACCT 535 Taxation of Business Entities (4) Investigates the effects of income taxes on business strategy. Examine the interaction of income tax considerations with non-tax considerations in business decision-making.

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Course Descriptions Continued... ______________________________________________________________________ T ACCT 536 Tax Research and Communications (4) Examines issues in conducting tax research. Investigates aspects of the research process, including how to find, read, and evaluate primary and secondary sources of tax law.

Emphasizes development of advanced communication skills relating to the expression of research findings in taxation.

T ACCT 540 Advanced Auditing (4) Examines key issues regarding generally accepted auditing standards, the role of the auditor, professional conduct and ethics, reporting responsibilities, risk assessment, internal control, evidential matter, management fraud, forensic accounting, and auditing of social responsibility reports.

T ACCT 550 Governmental and Not-for-Profit Accounting (4) Investigates accounting issues for state and local governments, public and private colleges and universities, hospital and health care providers, and other not-for-profit organizations.

Examines characteristics that distinguish governmental and not-for-profit entities from for-profit entities. Investigates fund structure and financial reporting issues for various kinds of not-for-profit institutions.

T ACCT 601 Internship (4) Provides students with practical knowledge and experience in an accounting environment.

Permits students to develop their own strategic plan under faculty guidance. Permits student to preform field work utilizing the skills developed in classroom. Culminates with a research paper expanding on previously developed accounting knowledge.

T ACCT 600 Independent Study (4) Independent study project permits students to explore specific accounting topics in greater depth with faculty guidance. Projects culminate with a research paper expanding on previously developed accounting knowledge.

T ACCT 590 Special Topics in Business (1-4) Advanced offerings designed to respond to faculty and student interests and needs.

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Model Course Sequence (Autumn Quarter Admit) ______________________________________________________________________ The following course sequence is used for illustrative purposes only. Each student should consult with her/his adviser to plan a program of study to meet individual needs.

Autumn Quarter Prefix T ACCT 502

Title Financial Statement Analysis

T ACCT 536

Tax Research and Communications

T ACCT 540 T ACCT 500

Advanced Auditing Advanced Topics in Financial Reporting

Winter Quarter Prefix T ACCT 550 T ACCT 511 T ACCT 535 *T ACCT 601/600

Title Governmental and Non-Profit Accounting Planning, Control & Performance Evaluations Taxation of Business Entities Internship OR Independent Study

Spring Quarter Prefix T ACCT 510 T ACCT 521 T ACCT 525 *T ACCT 590

Title Business Regulation & Communication Advanced International Accounting Forensic Accounting Special Topics in Business

*T ACCT 590

Special Topics-Speaker Series

*T ACCT 590-Special Topics can be taken in place of TACCT 601 Internship or Independent Study when offered. *T ACCT 590 Special Topics-Speaker Series is a mandatory one credit course.

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Model Course Sequence (Spring Quarter Admit) ______________________________________________________________________ The following course sequence is used for illustrative purposes only. Each student should consult with her/his adviser to plan a program of study to meet individual needs.

Spring Quarter Prefix T ACCT 510 T ACCT 521 T ACCT 525

Title Business Regulation & Communication Advanced International Accounting Forensic Accounting

*T ACCT 590 *T ACCT 590

Special Topics in Business Special Topics-Speaker Series

Autumn Quarter Prefix T ACCT 502 T ACCT 536 T ACCT 540 T ACCT 500

Title Financial Statement Analysis Tax Research & Communications Advanced Auditing Advanced Topics in Financial Reporting

Winter Quarter Prefix T ACCT 550 T ACCT 511 T ACCT 535 *T ACCT 601/600

Title Governmental and Non Profit Accounting Planning, Control & Performance Evaluations Taxation of Business Entities Internship OR Independent Study

*T ACCT 590-Special Topics can be taken in place of TACCT 601 Internship or Independent Study when offered. *T ACCT 590 Special Topics-Speaker Series is a mandatory one credit course.

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Length and Structure of Program ______________________________________________________________________ The MAcc program is a 45-quarter credit professional program. It offers weekday evening courses to accommodate the busy schedules of working professionals. The curriculum is designed to enable students to obtain their MAcc degree in nine months. However, the program allows the flexibility of taking lighter course loads for students willing to stretch the program beyond a year.

The MAcc program here at UWT is a lock-step program. Classes are only offered once per year and during a specific quarter. This could be very important to someone who wishes to complete the program in 2 years. The only sequential courses in the MAcc are TACCT 536 and TACCT 535. Please plan your schedule accordingly.

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MAcc students may apply and be admitted for an Autumn or Spring quarter start.

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Full-time student: Enroll in 16 credits Autumn quarter, 12-16 credits in Winter Quarter (16 credit if enrolled in internship/independent study option), and 12-17 credits in Spring Quarter (17 credits if taking a MAcc elective and the Speaker Series course ).

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Part-time student: Schedule Varies NOTE: For financial planning purposes, students must maintain a minimum of 6 credits per quarter to remain eligible for Federal Financial Aid. NOTE: International students may not be eligible for part time study.

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The internship may be approved and completed outside of the winter quarter if an opportunity arises with the approval of the MAcc Internship Coordinator.

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Policies and Procedures ______________________________________________________________________ Admission to the Graduate School allows students to continue graduate study and research at the University of Washington only as long as they maintain satisfactory performance and progress toward completion of their graduate degree program.

Low Grade Point Average Graduate students are required to maintain a Grade Point Average of 3.0 each quarter and cumulatively. Students whose cumulative or quarterly GPA falls below a 3.0 will be reviewed each quarter. The review is conducted by the Graduate Advisor and possibly also involve members from the Business Administration Graduate Committee. The student will be provided with an explanation of performance expectations and a timetable for correction of deficiencies. In evaluating the student's performance and progress, all of the following shall be reviewed: 1. Grade reports: cumulative and quarterly GPA's computed on those courses taken while the student is enrolled in the University of Washington Graduate School. (Computation is based only on courses numbered 400-599; courses graded I, S/NS, and CR/NC are excluded).

2. Performance during informal coursework and seminars.

3. Research capability, progress, and performance.

4. Any other information relevant to graduate program academic requirements.

Based upon its review, the review committee will make a change of status recommendation to the Dean of the Graduate School (see below).

Changes of Status Action The review committee determines the appropriate change of status action based on the student’s performance. The “no action” and “warn” statuses do not appear on the student’s permanent record. The Registrar will record only those actions recommending probation, final probation, and drop.

No Action No Action status may be recommended for those students whose cumulative GPA is above 3.0 but whose most recent quarter's work is below 3.0, if the review has determined that this condition is not cause for immediate concern.

Warning Warning status is not a required step by the program but may be recommended for: 1. Students whose cumulative GPAs have dropped slightly below 3.0 (i.e. 2.99 - 2.95).

2. Students who have failed to meet expectations for performance and progress as determined by the Milgard of School of Business Administration.

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Probation Probation may be recommended for: 1. Students who depart suddenly and substantially from scholarly achievement as defined

by Business Administration. (A previous warn recommendation is not necessary).

2. Students who have received the warn action and have not corrected the deficiency within the time limit specified by Business Administration.

The length of probation will be between one and three quarters. The student will be informed in writing of the length of the probationary period.

Final Probation Final probation may be recommended for: 1. Students who fail to progress toward completion of the graduate program. A student can be carried on the final probation status for one quarter before being changed to drop, probation, or some other status.

2. Students in probation status who have not corrected the deficiencies within the time limit specified by Business Administration.

Drop Final action to be recommended. A drop recommendation means immediate drop from the University of Washington.

Appeals The Dean of the Graduate School will review recommendations, and students will be informed of a change in status by letter from the Dean. Students may appeal change of status to the Milgard School of Business Associate Dean. Appeals beyond this point should follow the process outlined in Graduate School Memorandum No. 33, Academic Grievance Procedure.

Repeating a Course Graduate students may repeat any course. The first and second grades will be included in the cumulative GPA. Subsequent grades will not be included, but will appear on the permanent record. The number of credits earned in the course will apply only once toward degree requirements. Required MAcc courses must be repeated if a passing grade of 2.7 or higher is not earned.

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MAcc Graduation Requirements      

45 quarter hour credits are required to complete the MAcc program.

All numerically-graded classes with a grade of 2.7 or higher count toward the 45credit total.

Courses graded lower than 2.7 do not count towards the 45-credit total.

No more than 6 graduate level quarter credits can be transferred from other academic institutions to count towards the 45-credit total.

Must complete ALL degree requirements within six years.

Must maintain a cumulative GPA of 3.0 or higher.

Maintaining Graduate Status To maintain graduate status, a graduate student must be continuously enrolled on a full-time, part-time or on-leave basis from the date of first enrollment in the UW Graduate School until completion of all requirements for the MAcc degree. Failure to maintain continuous enrollment constitutes evidence that the student has resigned from the Graduate School and the Milgard School of Business MAcc Program.

On-leave status may be granted on an individual basis. Students should meet with the MAcc adviser for further information about the on-leave process or to inquire about seeking readmission for failing to maintain continuous enrollment.

Reinstatement A matriculated student previously registered in the Graduate School who has failed to maintain graduate student status (on-leave status or registration) but who wishes to resume studies in their previous graduate program must submit a reinstatement request to the Graduate School.

Students approved for reinstatement must pay a $250 Reinstatement Fee to process their reinstatement and return to active student status. For complete details regarding the on-leave status, continuous enrollment and reinstatement policies refer to: http://grad.uw.edu/policies-procedures/graduate-school-memoranda/memo-9-on -leave-policy-to-maintain-graduate-student-status/ Time to Complete 1. The timeframe/clock begins on the first day of the quarter that the Graduate Student uses a course to satisfy degree requirements when he/she is coded as a Graduate Non-Matriculated student (Department Code with class 6) or as a Graduate Student (Department code with class 8) in the department in which he/she is admitted.

2. Quarters spent on-leave and out of status are counted in the six years.

3. Must maintain registration through the end of the quarter in which the degree is conferred or, if eligible, pay the Graduate Registration Waiver Fee within 14 days following the last day of the quarter in which all degree requirements were met.

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Graduate School Memoranda As a University of Washington graduate student, you need to be aware of the Graduate School’s policies and procedures. The Graduate School’s policies are described in a series of memoranda. The ones listed below are the most commonly referred to in our program. 

Memo #9 covers maintaining graduate student status, good academic status, and the on-leave policy.  Memo #13 Graduate Admission  Memo #16 covers continuation or termination of students in the Graduate School.  Memo #19 covers the grading system.  Memo #33 covers the academic grievance procedure: http://grad.uw.edu/policiesprocedures/graduate-school-memoranda/memo-33-academic-grievance-procedure/

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Internship & Independent Study

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Internship ______________________________________________________________________ Overview The TACCT 601 Internship is designed to provide MAcc students the opportunity to gain direct experience by working with professionals in the field. The experience exposes students to important skills and insights not available in the traditional classroom setting. Enrollment in TACCT 601 Internship is required to earn academic credit for the experience.

Objectives To offer MAcc students: Hands-on practical experience in the workplace.  Opportunities to explore specific accounting areas in greater depth with faculty guidance.

Assistance in determining accounting career objectives.

Expectations Students will be expected to:  Apply concepts learned in accounting courses to practical work situations.  Learn to recognize and adapt conduct to identified business norms.  Expand professional skills by developing techniques and applying methods learned on the job.  Communicate appropriately and work effectively with supervisors and co-workers.  Model ethical standards and behaviors.  Demonstrate enthusiasm and willingness to give quality work to the company.  Seek and respond positively to suggestions for professional improvement.

Enrollment in TACCT 601 TACCT 601 is listed in the MAcc course planning sequence in Winter Quarter-when accounting firms are very busy. However, students may plan to complete the internship ANY quarter (including summer) with approval. Students must register for TACCT 601 prior to the first day of the quarter that they will be doing the internship.

Academic Credit Students may earn 4 credits per quarter for an internship. Internship is grade as Credit/No Credit on the transcript.

Expected Time Commitment 4 credits = 120 hours of work (12 hours per week).

What to Expect During Your Internship Students work alongside professionals in accounting-related businesses and are mentored by supervisors. Often students are assigned to work on special projects that allow them to put into practice the concepts and theory learned in the classroom. The level of responsibility they enjoy as an intern surprises many students. This opportunity is much more than a work-study position or part time job as employers often are grooming interns for future full time employment. What is done during an internship will vary based on the amount of experience you bring to the internship and your willingness to take on added responsibilities. Treat the internship as an extended job interview and make the effort to take on challenges and responsibilities with enthusiasm.

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Internship ______________________________________________________________________ How to Find an Internship?

Plan early and start looking early. Be sure you have a resume (example resume template form included in this handbook) and are ready to apply, because some internships are only open for a very short time. Interns with some of the larger employers are recruited very early in the year, so investigate the hiring process of the companies in which you are most interested. 

Create your profile, upload a resume and search internships and companies through Handshake-the Milgard School’s career connection portal. Positions specific to business students only!

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Search HuskyJobs-the UW (3-campus) system campus career connection portal. http://www.tacoma.washington.edu/studentaffairs/SS/cde_jobs.cfm

UW Tacoma Career Development & Education: http://www.tacoma.uw.edu/node/37527 Wealth of resources on career planning, upcoming job fairs. Workshops, and more!

Try using internship-specific websites such as: Internmatch.com: http://www.internmatch.com/ Indeed.com: http://www.indeed.com/ Simplyhired.com: http://www.simplyhired.com/ Idealist.org: http://www.idealist.org/ Makingthedifference.org: http://www.makingthedifference.org/index.shtml GoingGlobal.com: http://www.goinglobal.com/ 

Learn more about your industry and job search in general by visiting websites such as American Institute of CPA’s: http://www.aicpa.org/InterestAreas/AccountingEducation/ Pages/AEC.aspx Washington Society of Public Accountants: http://www.wscpa.org/?Site=WSCPA WetFeet: http://www.wetfeet.com/ Vault: http://www.vault.com/wps/portal/usa 

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Internship __________________________________________________________________ 

Contact the employer directly or through your personal contacts to inquire about potential internships. Many employers throughout the country list their internships on their websites, for example:

Weyerhaeuser: http://www.weyerhaeuser.com/Company/Careers/Internships Russell Investments: http://www.russell.com/careers/student_center/ why_intern_at_russell.asp Moss Adams: http://www.mossadams.com/Careers/Campus/Internships Deloitte: http://mycareer.deloitte.com/us/en/students/programsinternships Boeing: http://www.boeing.com/careers/collegecareers/internships.html Things to do before enrolling for TACCT 601 Sequencing of Steps Involved: 1. Find a suitable internship opportunity.

2. Turn in the completed Intern Fact Sheet and Internship Contract signed by the site supervisor and student to the MAcc Internship Coordinator’s mailbox located in the Milgard School of Business office prior to the first day of the quarter.

3. The entire internship packet is reviewed by the MAcc Internship Coordinator. Incomplete packets are returned to the student for further information or a complete resubmission.

4. If approved, the adviser will e-mail the student approval to register for TACCT 601.

Intern Fact Sheet Students must complete the following sections of the Intern Fact Sheet:  Student Information  Internship Site Information The MAcc Internship Coordinator will complete the remaining section of the Intern Fact Sheet at the completion of the quarter.

Internship Contract Entering into an internship is a substantial commitment from both the intern and the host organization. It is the goal of the Milgard School of Business that the experience will benefit all parties: the student, the host organization, and the Milgard School of Business.

As such, the student intern is required to submit a contract prior to registering for TACCT 601 as part of the application package. The student intern and the immediate supervisor at the host organization will sign the contract before submission to the Milgard School of Business.

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Internship Processes and Procedures ______________________________________________________________________ Two areas on the Internship Contract which require special attention are: (1)Internship Expectations and (2) Job Description. These areas should be clear and concise, yet fully address the questions asked. For example, Internship Expectations, which should be completed by the student, should answer the following questions:  

How does this internship support your educational and career goals?

What do you hope to learn from this internship?

Job Description should likewise be as complete and detailed as possible reflecting both the specific duties and the work the intern will engage in during the time with the host organization. The Job Description should support the goals of the internship.

On-site Meetings From time to time, the MAcc Internship Coordinator may schedule a meeting with the intern and host organization. This meeting is for the sole purpose of ensuring that all parties to the internship are satisfied with the internship progress. All meetings will be scheduled in advance so as not to unduly disrupt daily routine.

Academic Assignments 1. Mandatory Meetings: Although meetings are few in number, there is an orientation meeting with interns within the first two weeks of the quarter so that it is clear to the MAcc Internship Coordinator that the interns are on track working towards a satisfactory completion of TACCT 601. There is a status meeting during the mid-term of the quarter. This meeting is for the MAcc Internship Coordinator to ascertain what problems there are with both the internship program and with specific intern activities and to ensure that interns are on track to complete the academic requirements.

2. Learning Journal: The learning journal is a “reflective” journal which documents activities and accomplishments, as well as any struggles or dilemmas the intern is facing. As often as once a week or more as necessary, take the time to review each day on the job and identify what was learned. It consider matters such as the following: 

Does your on-the-job learning support or contradict what was learned in the classroom?

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What skills are necessary for success in this position?

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In what areas, do you require further development?

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How does this experience compare with your prior or other work experience?

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Academic Assignments Continued... ______________________________________________________________________ 3. Resume: An updated one-page resume.

4. Formal Paper: This is a formal, written paper which conforms to all the rules of formal written English composition. This paper should be typed, double spaced or word processed. A five to seven page final report is due at the end of the internship and should include the following: 

A description of the company, the department in which you worked, and the assignments completed while in the internship.

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A discussion of how the internship connected to concepts learned in coursework, or how the experience helped you develop the professional outcomes of the Milgard School of Business: Communication skills, quantitative analysis, financial skills, strategic thinking, ethics and business in society, global awareness, teamwork, technology, and professionalism.



An in-depth reflection on the experience: analyzing the skills developed, evaluating job satisfaction, and discussing the impact on future career decisions.

5. Evaluations: There are two evaluations that must be completed and returned to the Milgard School of Business for examination and file retention before the end of the quarter. The first is the Intern Evaluation, which measures the intern’s assessment of the internship. The second is the Supervisor’s Evaluation, which measures the intern’s demonstrated skills and progress during the entire internship. Students who fail to submit an entire package at the conclusion of the quarter will receive “no credit” for the internship course.

Supervisor Internship Evaluation Form: http://www.tacoma.uw.edu/sites/default/files/global/documents/business/supervisor_evaluation.pdf Student Internship Evaluation Form: http://www.tacoma.uw.edu/sites/default/files/global/documents/business/student_evaluation.pdf

Summation These Internship processes and procedures are created to solidify the relationship between all three parties: Milgard School of Business, the intern, and the host organization. Although extensive, experience has shown that these requirements are beneficial to the success of this course.

24

Independent Study ______________________________________________________________________ General Course Objective The TACCT 600 Independent Study is an alternative option to the internship and is available to provide graduate students the opportunity for in-depth research. Students will work on their own research topics or help faculty with on-going projects. The Independent Study will foster development of competencies in one or more of the following areas: teamwork, communication, strategic thinking, flexibility, problem solving, and personal development.

Course credit for a graduate independent study is 4 credits. This course is graded as Credit/No Credit on the transcript.

Approval Process Before you may apply for Independent Study, you must: 1.

Coordinate with a faculty member to complete the information requested in items A-D on the Independent Study Application Form (included in the form section of this handbook) and return to the Milgard School of Business office for approval by MAcc Internship Coordinator no later than the first day of the term.

2.

If approved for Independent Study by MAcc Internship Coordinator, an adviser will e-mail the student approval to register for Independent Study credit for the quarter.

Time Requirements The time commitment for an Independent Study varies. However, a 4-credit independent study will generally require a minimum of 12 hours per week or 120 hours total per quarter.

This time includes meeting with the professor, reading, research, studying and writing.

Additional Information A copy of the final project must be submitted to the Milgard School of Business office (Dougan 401) to be archived.

25

Intern Fact Sheet Name of Intern: (First)

(Last)

Student ID: Current Address: City:

State:

Zip:

E-Mail (Please use your UW Tacoma e-mail address): Cell Phone: Internship Quarter:

Autumn

Winter

Spring

Summer

Internship Site Information Name of Employer: Employer Address: City:

State:

Zip:

Supervisor’s Name/Title Supervisor’s Phone #: Supervisor’s Email: Internship Title: Start Date: Paid Position?

Expected Completion Date: Yes

No

If yes, what is your pay rate?

To be Completed by Internship Coordinator: Learning Log

Satisfactory

Not Satisfactory

Formal Paper

Satisfactory

Not Satisfactory

Resume

Satisfactory

Not Satisfactory

Intern Evaluation

Satisfactory

Not Satisfactory

Supervisor Evaluation

Satisfactory

Not Satisfactory

Final Grade:

Credit

Credits Earned (5 maximum-please circle) 1,

No Credit

2, 26

3,

4,

5

Internship Year: 20__

Internship Contract

Employer: Address: City:

State:

Zip:

1.) Represented by: (Site Supervisor’s Name) _______________________________________ will provide supervised on-the-job learning experiences for (Intern’s Name): _________________________________ to supplement knowledge, experience and skill.

2.) The student will be awarded 4 graduate credits for working an agreed upon number of hours per week for satisfactory completing the academic component required by the internship coordinator.

Under normal circumstances, the internship should last 10 weeks per quarter.

3.) The student shall be given the opportunity to gain as broad an experience as possible and shall advance on the job as his or her proficiency permits.

4.) On an appointment basis, the MAcc Program Director may visit the supervisor and student to evaluate the student's progress.

5.) The employer will provide the university with attendance verification (if requested) and preformed ratings of the student's achievements while enrolled under this agreement. Performance ratings are via the Supervisor's Evaluation.

6.) Upon request, interns may review their UW Tacoma internship file.

Continue to Page 2‌.

27

Internship Contract (page 2 of 2)

Internship Expectations (Provide a brief description of what your [the intern] expectations are for this internship). You should answer these questions: How does this internship support your educational and career goals? What do you hope to learn from this internship? Why should you receive the number of credits you are requesting? Attach a separate sheet of paper if needed.

Job Description (Insert a formal job description that covers expected job duties for duration of the internship) Attach a separate sheet if needed.

The following have read and understand the agreement and the requirements attached hereto: ____________________________________

_____________________________

Worksite Supervisor

Date

____________________________________

______________________________

Intern Signature

Date

________________________________________ MAcc Internship Coordinator

_________________________________ Date

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Independent Study Application Form TACCT ______ A. Student Information Name:_____________________________________ Internship Quarter:

Fall

Winter

Spring

Student ID#:______________________________ Summer

Internship Year:_____________

Primary Faculty Contact: ________________________________________________________________ B. Supporting Documentation (Required) 1. Detailed description of the primary objective of your study 2. Tasks that are to be completed 3. Time frame for the entire project 4. Detailed schedule for each task

C. Evaluation Criteria (Required) Attach documentation for how each task and final project will be evaluated and the criteria for successful completion.

D. Approval Signatures (Required)

___________________________________________

___________________________

Faculty

Date

I understand the time commitment and my responsibilities for TACCT _____. ___________________________________________

___________________________

Student

Date

Add Code Issued

YES

NO

___________________________________________

___________________________

Adviser

Date 29

SAMPLE RESUME TEMPLATE Your Name Street address, City, State, ZIP email@address.com, (123) 456-7890 Education _____________________________________________________________________________________ The Milgard School of Business, University of Washington, Tacoma, WA Candidate for Master of Accounting (MAcc), Expected graduated date M/YR GPA, Date of CPA Eligibility, Awards, honors like Beta Gamma Sigma, major scholarships Activities such as clubs. President, Club of Awesome Participant/Finalist/Winner, 2015 Corporate Social Responsibility Case Competition

20##

Blank Blankity Blank University, City, State Bachelor of Arts, Concentration if applicable GPA, Achievements, honors, scholarships. Keep concise. Delete line if appropriate.

20##

Experience _____________________________________________________________________________________ Company Name 1, City, State 20##-present An optional line describing the company’s business to help employer contextualize bullet points Title, subdivision or Subsidiary if applicable Brief overview of job responsibilities, 1-2 lines for each.

Each bullet point should describe results and achievements. Quantify how well you did the job.

Can use multiple phrases.

Group responsibilities & activities logically for the reader.

List bullets in the order starting with the one that broadly describes you job, moving to more specific points.

Company Name 2, City, State 20##-20## An optional line describing the company’s business to help employer contextualize bullet points Title, subdivision or Subsidiary if applicable Proceed with additional bullets that drill down the key achievements, describing the activities with action verbs. Avoid passive tenses such as “is, are, there is, were accomplished”. Include numbers if possible.

Minimum font size is 10 and maximum is 12. Use a serif font such as Goudy Old Style or Calisto. Keep margins moderate to standard: never narrow.

Company Name 3, City, State 20##-20## An optional line describing the company’s business to help employer contextualize bullet points Title, subdivision or Subsidiary if applicable It’s OK if older jobs have fewer bullet points.

Employers are more likely to look at the most recent 2-3 jobs, so condense bullet points of older jobs into a single point.

Skills and Experience ___________________________________________________________________________________ Group like items together.

Microsoft Office Suite: Word, Excel, Outlook, PowerPoint, Publisher, Explorer

Lump personal hobbies or activities into 1 line and keep short. This is a résumé not match.com.

30

Financing your Education ______________________________________________________________________ We believe students from all economic backgrounds should have the opportunity to attend the University of Washington. Finances should not be a barrier to getting a world-class education. We have a wide array of federal, state and institutional financial aid programs to help students at all economic levels pay for their education. The Graduate School and the academic departments provide the majority of financial assistance to graduate and professional students at the UW so be sure to check with them as well in your search for financial assistance. The Office of Student Financial Aid awards and coordinates the major financial aid loan programs for graduate and professional students as well as need-based institutional grant programs.

Program Costs Course Fee  $440/credit for Washington Residents. ($19,800 for the entire program)  $550/credit for Non-Washington State Residents ($24,750 for the entire program)  Technology Fee $40/quarter Fee Based Program The MAcc is a fee based degree program at UW Tacoma. Students who are enrolled in most fee based programs will use a different process to register for classes and pay for their courses than students in state supported programs. When interacting with counselors in the Financial Aid office, it is helpful to identify yourself as a student who is enrolled in a fee based program. This will allow our staff to provide you with information specific to your situation, prevent interruptions of aid disbursement, and to provide you with information about the right amount of aid available. More information on fee based programs available at: http://www.washington.edu/students/osfa/graduate/fee.based.html Federal Financial Aid (FAFSA) University of Washington students use the Free Application for Federal Student Aid (FAFSA) to apply for financial aid. Go to http://www.pin.ed.gov to apply for a Personal Identification Number (PIN) from the U.S. Department of Education if you don't already have one. After you receive your PIN, go to http://fafsa.gov and follow directions to file the FAFSA (and signature page if directed to do so). File your FAFSA as soon after January 1 st as possible, noting University of Washington, Code #003798 on the form. UW Tacoma graduate student financial aid resources, including can be found at: http://www.washington.edu/students/osfa/ graduate/grad.student.html Tuition Payment Plan This option allows students to pay their quarterly tuition in three installments, from the first Friday of the quarter, to the fifth Friday of the quarter. A new enrollment form must be submitted for each quarter at: http://www.tacoma.uw.edu/cashier/tuition-payment-plan 31

Financing your Education ______________________________________________________________________ Scholarships Milgard Scholarship Program Prospective MAcc students may apply for Milgard scholarships by completing the scholarship essay question in the UW Graduate School Application. Scholarship applications for prospective students will only be accepted at the time of application to the Graduate School and must be included in the online Graduate School Application. For a complete list of Milgard Scholarships visit: http://www.tacoma.uw.edu/milgard/scholarships Milgard Scholarship application deadline: May 1st Complete the scholarship application with your UW Graduate School Application accessed at: www.grad.washington.edu UW Tacoma Scholarships Prospective and current MAcc students may qualify for some UW Tacoma Scholarships. Look for those categorized under, “Graduate Students Only” or “Open to all” listed at: http://www.tacoma.uw.edu/admissions-home

Other Scholarships and Resources...

Fastweb http://www.freschinfo.com/ FreSch! http://www.fastweb.com/ AICPA Accounting Student Scholarship $2,500 awarded each year to 10 undergraduate or graduate students majoring in accounting or an accounting- related area. https://www.thiswaytocpa.com/education/scholarship-search/aicpaaccountemps-studentscholarship/ AICPA John L. Carey Scholarship American Institute of CPA (ACPA) offers a $5,000 yearly scholarship for non-business degree holders who are pursuing both graduate studies in accounting and the CPA licensure. These awards are intended to encourage students with little or no previous accounting education to consider professional accounting careers. The award is $5,000 per year. http://www.aicpa.org/InterestAreas/AccountingEducation/Resources/Pages/John% 20L.%20Carey%20Scholarship%20Program.aspx

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ASWA American Society of Women Accountants Master's Scholarships- For those attending an accredited College or University enrolled in a master's program, and is pursuing an accounting or finance degree. The undergraduate and master's scholarships are open to the public. To find out more information and to apply, please visit: http://www.afwa.org/foundation/scholarships/#.VtX4dbdIh-U Government Finance Officers: Minorities in Government Finance Scholarship SCHOLARSHIP AVAILABLE TO MINORITY STUDENTS INTENDING TO PURSUE CAREERS IN PUBLIC FINANCE. The Frank L. Greathouse Government Accounting Scholarship of $5,000 (each award) is available for award to two undergraduate or graduate students enrolled in full-time study preparing for a career in state and local government finance. http://www.gfoa.org/sites/default/files/2016MinoritiesScholarshipapp.pdf Government Finance Officers: Daniel B. Goldberg Scholarship The Daniel B. Goldberg Scholarship of $10,000 is available to a full-time graduate student who is pursuing an advanced degree preparing for a career in state or local government finance. http://www.gfoa.org/sites/default/files/2016Goldbergapp.pdf Government Finance Officers: Frank L. Greathouse Government Accounting Scholarship The Frank L. Greathouse Government Accounting Scholarship of $5,000 (each award) is available for award to two undergraduate or graduate students enrolled in full-time study preparing for a career in state and local government finance. http://www.gfoa.org/sites/default/ files/2016Greathouseapp.pdf Government Finance Officers: Government Finance Professional Development Scholarship The Government Finance Professional Development Scholarship of $5,000 (each award) is available for award to four students enrolled in part-time graduate study that are employees of a state or local government and are preparing to continue their career in state and local government finance. https://www.scholarships.com/financial-aid/collegescholarships/scholarships-by-major/business-scholarships/government-finance-professionaldevelopment-scholarship/ Association of Certified Fraud Examiners: Ritchie-Jennings Memorial Scholarship Program The ACFE Foundation supports the education of students worldwide enrolled in accounting, business, finance and criminal justice who wish to pursue a career in fraud examination or similar anti-fraud profession. Students worldwide are eligible to apply and four different scholarship amounts are awarded: one $10,000 scholarship, two $5,000 scholarships, four $2,500 scholarships and twenty-three $1,000 scholarships: http://www.acfe.com/scholarship.aspx Washington CPA Foundation Scholarships The Washington CPA Foundation is pleased to award scholarships annually to qualified accounting majors attending an accredited university or college in the State of Washington.

To apply visit: http://www.wscpa.org/become-a-cpa/scholarships?

33

Applying for Graduation ______________________________________________________________________ Graduation MAcc students must submit a degree warrant at the start of the quarter they will complete the program. Request the degree warrant online at: http://www.grad.washington.edu/student/mastapp.aspx This may or may not be the same quarter that the graduation ceremony occurs. The MAcc student must be registered for a minimum of 2 credits at UW Tacoma for the quarter in which all of the requirements for the degree are met. Graduation occurs when an individual audit of the academic record by the UW Graduate School and the Milgard School of Business reveal that all degree requirements are completed. The UW system grants the degree and the student name is forwarded for a diploma.

Hooding Ceremony The Milgard School of Business MAcc Hooding Ceremony is held prior to Commencement.

At the Hooding Ceremony, a master's hood with the velvet band of blue indicating a degree in Business and lined with the colors of the University of Washington is placed over each MAcc student's head by Milgard School of Business Graduate Faculty. Hooding is a symbolic gesture of honor in recognition of the MAcc’s advanced academic achievement.

At the Hooding Ceremony, the top 20% of the graduating MAcc class are initiated into Beta Gamma Sigma, an honor society for collegiate schools of business, by Milgard School of Business Graduate Faculty holding membership in the society. Membership in Beta Gamma Sigma is a signal honor carrying lifetime affiliations with other outstanding graduates of business schools.

Commencement UW Tacoma's annual Commencement is held on Friday of finals week each spring quarter in the Tacoma Dome. Commencement is a formal ceremony recognizing your educational achievement and includes all UW Tacoma undergraduate and graduate programs.

Participating in Commencement is open to MAcc’s who complete their degree between autumn quarter of the immediately preceding year and summer quarter of the current year.

Students do not receive an actual diploma during the ceremony. Diplomas are mailed from the UW Seattle Diploma Office to the address on record at the time degree is completed and may take several months to arrive. Information regarding purchasing cap, gown, and hood is available on the UW Tacoma home page beginning of spring quarter. For Commencement and the Hooding Ceremony, MAcc students are expected to purchase and wear their cap, gown and hood.

34

Advising

35

Advising ______________________________________________________________________ Upon admittance into the MAcc, students work with the graduate adviser. It is the student’s responsibility to make an appointment and meet with the adviser to plan a program of study.

Throughout the duration of their graduate program, students are encouraged to meet with their adviser to discuss any questions or concerns. MAcc program advising is located in Dougan 404 and can be reached by phone at (253) 692-4733 or email at:uwtmacc@uw.edu Academics Success Tips 

Learn to love to read & write. If you are not in the habit of reading regularly-Start.



Come to class prepared. If you come to class prepared, it will be more interesting and that that makes a difference when you have been up since 6 am and it’s now 8 pm.



Although it is different for everyone, plan on anywhere from 2-8 hours a week per class for homework/readings/papers etc.



Check out the schedule at the Teaching and Learning Center if you need some extra help with a class. Open during the quarter Monday through Thursday 9 am-7pm and they will accommodate drop-ins and appointments. Open 9 am-3 pm on Fridays.

The professors are great resources; use them by taking advantage of their office hours when possible.

Get familiar with the online library access, including how to access e-reserves and online journals.

 



Don't focus on your grades. Instead focus on learning the material.

Support System Ensure that you have discussed this with your spouse/significant other. There is a significant time commitment within this program and you need to be on the same page as the person who will support you through it.        

Tell your spouse/partner that you love him/her – the support really helps.

Everyone struggles – do not be afraid to ask for help.

Prepare to spend time away from your family.

Remember that even if you are not a star in one subject, one of your classmates is and you can benefit from their expertise!

Be open and ready to working with others on detailed group assignments/papers.

Study groups are your friends.

Communicate regularly with your work supervisor – they can help and provide you with perspective.

Do not forget to have a good time.

36

Communication  UW faculty and staff are only required to respond to your UW email address. Get in the habit of using it.  Please read the emails that I send. They will include important updates about the program, reminders about registration, and messages from faculty and staff in the program. If you have forwarded your UW email to another address, please verify that you are receiving all of your messages.

Active Engagement with the Program You will get out of this program what you put in. Take advantage of the MAcc speaker nights, conferences, the UW Tacoma’s Accounting Student Association events, the Milgard Center for Leadership and Social Responsibility programs and business school parties. It is a great way to get exposed to various fields of work and/or meet some new contacts. Coming to the Milgard School means joining a vibrant, thriving community of fellow students, faculty, staff, and alumni. MAcc students have many opportunities to enhance their education by participating in a wide variety of activities and noteworthy events. Some annual events to look forward to include:        

Meet the Professionals Quarterly Accounting T.G.I.F Happy Hour Events Resume and Linked In Workshops Etiquette Dinner Annual Business Leadership Awards Dinner University of Washington Financial Reporting Conference Accounting Recognition Night Contemporary Accounting Forum

Additional Tips and Hints      

Learn your way around UW to find your grades, schedules, financial aid info and your unofficial transcripts.

If you are a veteran, ensure that you look into all possible benefits including the State sponsored veteran's tuition waiver.

Starbucks closes at 8 pm, so be sure to get a coffee break in by then.

Research parking options around UWT campus at: http://www.tacoma.uw.edu/parking You can purchase discounted versions of Microsoft software in the University Bookstore.

It is a great way to get the latest programs for your computer and most cost around $10.

WORK OUT! Enjoy the benefits of being a student YMCA member. Fitness, intramurals and more at: http://www.tacoma.uw.edu/uwy/fitness

37

Milgard School of Business Student Code of Integrity ______________________________________________________________________ We the students of the Milgard School of Business believe that integrity and honesty are integral our educational experience and our lives. We aspire to hold ourselves and our fellow students to the highest ethical standard and will not engage in activities that are improper or have the appearance of impropriety in our academic lives. We intend to maintain these standards as graduates of UW Tacoma.

What is Considered Plagiarism?

A major part of your experience in the classroom will be reading, synthesizing, and using the knowledge and ideas of others. It is the responsibility of the faculty to help you in this process and to be certain you learn to credit the work of others upon which you draw. To plagiarize is to appropriate and to pass off, as one's own ideas, writing or works of another. Ignorance of proper documentation procedures is the usual cause of plagiarism.

This ignorance does not excuse the act. Students are responsible for learning how and when to document and attribute resources used in preparing a written or oral presentation.

One of the most common forms of cheating is plagiarism, using another’s words or ideas without proper citation. When students plagiarize, they usually do so in one of the following six ways: 

Using another writer’s words without proper citation. If you use another writer’s words, you must place quotation marks around the quoted material and include a footnote or other indication of the source of the quotation.



Using another writer’s ideas without proper citation. When you use another author’s ideas as, you must indicate with footnotes or other means where this information can be found. Your instructors want to know which ideas and judgments are yours and which you arrived at by consulting other sources. Even if you arrived at the same judgment on your own, you need to acknowledge that the writer you consulted also came up with the idea.



Citing your source but reproducing the exact words of a printed source without quotation marks. This makes it appear that you have paraphrased rather than borrowed the author’s exact words.



Borrowing the structure of another author’s phrases or sentences without crediting the author from whom it came. This kind of plagiarism usually occurs out of laziness. It is easier to replicate another writer’s style than to think about what you have read and then put it in your own words.



Using a paper writing ʺserviceʺ or having a friend write the paper for you.

Regardless of whether you pay a stranger or have a friend do it, it is a breach of academic honesty to hand in work that is not your own or to use parts of another student’s paper.

38



In computer programming classes, borrowing computer code from another student and presenting it as your own. When original computer code is a requirement for a class, it is a violation of the University policy if students submit work they themselves did not create.

Note. The guidelines that define plagiarism also apply to information secured on internet websites. Internet references must specify precisely where the information was obtained and where it can be found.

You may think that citing another author’s work will lower your grade. In some unusual cases, this may be true if your instructor has indicated that you must write your paper without reading additional material. But in fact, as you progress in your studies, you will be expected to show that you are familiar with important work in your field and can use this work to further your own thinking. Your professors write this kind of paper all the time. The key to avoiding plagiarism is that you show clearly where your own thinking ends and someone else’s begins.

39

CPA Exam Eligibility According to the Washington State Board of Accountancy, to be eligible to take the CPA Examination, all first-time applicants must have completed at least 150 semester (225 quarter) credits of college education, and a baccalaureate or graduate degree from an accredited U.S. college or university, AND A concentration in accounting, which means 24 semester (36 quarter) credits in accounting subjects, of which at least 15 semester (22.5 quarter) credits are upper division or graduate level which may include one of each of the following courses:      

Introduction/Elementary Accounting Advanced Accounting Cost/Managerial Accounting Audit U.S. Federal Taxation/Accounting law (this does not include business law); Accounting Information Systems

NOTE: For the purpose of meeting this subsection, individual will be given 1.5 credits for each 1.0 graduate level credit of accounting courses taken.

AND 24 semester (36 quarter) credits in business subjects at the undergraduate or graduate level in business and general education courses including:         

Macro- and Micro-economics Budgeting Investments Business law Statistics (no more than 6 undergraduate semester credit hours) Money & Banking Finance courses Management and Administration Accounting courses in excess of the required 24 semester hour (36 quarter).

Helpful Websites DiscoverCPA.org (http://www.discovercpa.org/discovercpa/) Becker Conviser CPA Review (http://www.beckercpa.com/) Kaplan CPA Review (http://www.schweser.com/cpa/)

40

Popular Questions and Answers ______________________________________________________________________ When do classes meet?

Classes meet in the Dougan Building in the evenings typically from 4:40 to 8:10 pm. Each 4 credit course is completed within one quarter. The 4 credit internship ideally takes place during the winter quarter -when most accounting firms require assistance to get through the busy tax season.

How long with the MAcc take to complete?

The MAcc is a one-year convenient program. The curriculum is designed to be completed in nine months.

Can I attend the MAcc part-time?

Yes, the program allows flexibility of taking lighter course loads for students willing to stretch the program beyond a year.

How long do I have to complete my master's degree?

The Graduate School allows students a maximum of six years to complete a master's degree.

Is a degree from UW Tacoma a University of Washington degree?

Yes. The University of Washington is a three-campus university with campuses in Tacoma, Bothell and Seattle. At the Milgard School of Business, you will receive an MAcc degree from the University of Washington completed at the University of Washington Tacoma.

Is there financial assistance available?

Yes. Financial Aid assistance (loans) may be available for students enrolled in fee-based programs. Students seeking scholarships must apply for admission by the May 1st deadline and complete the MAcc scholarship application.

Is the MAcc Internship required for ALL students? What if I already work as an accountant?

No. For those students who are happily employed, or cannot participate in the internship for whatever reason they may be approved by the Program Director to do an Independent study project or take the MAcc special topics elective class. Independent study permits students to explore specific accounting topics in greater depth with faculty guidance. Projects culminate with a research paper expanding on previously developed accounting knowledge.

How will the MAcc help connect me with future employers and leaders in the field of accounting?

The Winter quarter Internship will permit students to obtain practical knowledge and experience in an accounting environment while employing the skills developed in the classroom.

Coming to the Milgard School means joining a vibrant, thriving community of fellow students, faculty, staff, alumni and area business leaders. From networking mixers to conferences, guest speakers, and school-wide events, there is always something happening so students can network and build their skills.

41

Accounting Industry Publications ______________________________________________________________________ Stay current with developing trends and industry news. These are a few of the top accounting and business publications available in print and on the web.

Accounting Today http://www.accountingtoday.com/ Coverage includes mergers and acquisitions, Sarbanes-Oxley compliance and legislative updates, critical changes in tax laws, growth strategies and rapidly expanding client services, technology and financial planning. Departments and sections on new products, staff promotions and appointments, calendar of events and a guide to Web sites.

New Accountant http://www.newaccountantusa.com/ The journal for accounting students, by accounting professionals. New Accountant has been used as a recruitment tool for students into the college accounting curricula, and is a resource for students of Accountancy for introduction into the various career and advanced educational opportunities available for accounting majors and helping them prepare for a career in accounting and sit for the CPA exam.

CPA Journal http://www.cpajournal.com/ Leading periodical edited by CPA’s and targeting practitioners, educators and other accounting professionals. Covers news and information addressing issues such as taxes, technology, management and best practices.

Journal of Accountancy http://www.journalofaccountancy.com/ Published by the American Institute of Certified Public Accountants. Concise news on the business and the economy including practice management, business and industry, technical issues, international, government, technology, tax, and more.

Ejournal of Tax http://www.asb.unsw.edu.au/schools/taxationandbusinesslaw/Pages/default.aspx Publishes original, scholarly works on all aspects of taxation. It provides information equally valuable to academics, researchers, practitioners, administrators, judges and policy makers who want to increase their understanding and knowledge of taxation. Emphasizes the interdisciplinary nature of taxation.

Submissions refereed.

Journal of Management Accounting Research www.aaahq.org Published by the Management Accounting Section of the American Accounting Association. Articles address internal reporting, decision making and more for profit and not-for-profit organizations.

The Practicing CPA www.aicpa.org A weekly e-mail newsletter, also available online, targeting a range of issues critical to modern firms. Addresses topics such as best practices, client management and emerging legislation.

Wall Street Journal http://online.wsj.com/home-page Top breaking business and financial news from around the world.

42

MAcc Faculty Contacts _______________________________________________________________________ Ehsan Feroz MAcc Program Director, Professor Ph.D., University of Chicago, 1982 DOU 301F (253) 692-5682 Ehf2@uw.edu

Ramin Mirsaidi MAcc Internship Coordinator, Senior Lecturer CPA, MBA, Indiana University, 1978 DOU 302 (253) 692-4393 rmirs@uw.edu

Shahrokh Saudagaran Professor Ph.D., University of Washington, 1986 DOU 401D (253) 692-5633 shahrokh@uw.edu

Aaron Hastings Senior Lecturer CPA, MPAcc, University of Washington, 2002 DOU 176 (253) 692-5852 amhast@uw.edu

Daniel Bryan Associate Professor Ph.D., University of Oregon, 2002 GWP 209 (253) 692-5810 dmbryan@uw.edu

Len Heritage Lecturer J.D., Seattle University,1984 KEY 202 (253) 692-5732 lheritag@uw.edu

Zhiyan Cao Associate Professor Ph.D., Yale University, 2006 DOU 318 (253) 692-4821 zycao@uw.edu

Bruce Clark Lecturer CPA, J.D., Seattle University,1992 KEY 202 (253) 692-5732 clarkb13@uw.edu

Arindam Tripathy Associate Professor Ph.D., University of Texas, Dallas, 2006 DOU 301D (253) 692-4773 tripathy@uw.edu

43

Local Dining and Spirits Business Name

Description

Address

Abella Pizzeria

Pizza, pasta, salads

1946 Pacific Ave

Anthem Coffee and Tea

Coffee, teas, wines, ales (on tap), deli items

1911 Pacific Avenue

Bubbles

Bubble tea and smoothies

1728 Pacific Avenue

The Fish Peddler

Sea food

1199 Dock Street

El Gaucho

Steakhouse and Lounge

2119 Pacific Ave

Happy Teriyaki

Dining and take-out

2223 Pacific Ave

hello, cupcake

Cupcake bakery

1740 Pacific Avenue

Hot Rod Dog

Hot dogs and sandwiches

1742 Pacific Avenue

Indochine Asian Dining Lounge

Asian restaurant

1924 Pacific Avenue

Jimmy Johns

Sub sandwiches

1708 Pacific Avenue

Metro Coffee

Traditional coffeehouse

1901 Jefferson Ave., Suite B

Museum of Glass Cafe

Cafe

1801 Dock Street

Relish CafĂŠ at Tacoma Art Museum

Lunch cafĂŠ, food and beverages

1701 Pacific Avenue

Pacific Grill

American, seafood, full bar

1502 Pacific Avenue

Renaissance Cafe

Breakfast, lunch, dinner and espresso

1746 Pacific Ave

The Social Bar and Grill

American menu with coastal influences.

1715 Dock Street

Seven Seas Brewery

Tap room and restaurant

2101 Jefferson Ave

Starbucks Coffee

Coffee, tea, baked goods and sandwiches

1748 Pacific Ave

Subway

Sub sandwiches and salads

1910 Pacific Ave

Brothers Pho

Ramen noodle house

15723 Pacific Ave

Savor Creperie

Gourmet crepes

1916 Pacific Ave

The Harmon Brewery

Restaurant, microbrewery and lounge

1938 Pacific Ave

The Melting Pot

Fondue restaurant

2121 Pacific Ave

The Old Spaghetti Factory

Family dining

1250 Pacific Ave

The Rock Wood Fired Pizza & Spirits

Pizza & pasta; microbrewery with full bar

1920 Jefferson

The Swiss

Pub and restaurant

1904 Jefferson Ave.

TWOKOI Japanese Cuisine

Japanese restaurant

1552 Commerce St.

Element Pizza

Pizza, salads, soups, full bar

1702 Pacific Avenue

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UW Tacoma Student Resources ______________________________________________________________________ Student Resources  Academic Calendar: http://www.tacoma.uw.edu/node/38232  Applying to Graduate: https://www.grad.washington.edu/mygrad/student.htm  Catalog: http://www.tacoma.uw.edu/catalog/general-catalog-2015-16  Commencement: http://www.tacoma.uw.edu/commencement  UW Degree Validation: http://sdb.admin.washington.edu/sisDegreeValidation/Public/default.aspx  Enrollment Verification: http://www.tacoma.uw.edu/enrollment-services/enrollment-verification  Grading Policies: https://www.washington.edu/students/gencat/front/Grading_Sys.html  Library: http://www.tacoma.uw.edu/library  Privacy/FERPA: http://www.tacoma.uw.edu/enrollment-services/disclosure-student-records  Safe Campus: http://www.washington.edu/safecampus/uwt/  Teaching and Learning Center: http://www.tacoma.washington.edu/tlc/  Transcripts: http://www.tacoma.washington.edu/node/38202  University Bookstore: http://www.bookstore.washington.edu/home/home.taf?  Veteran/Military Forms: http://www.tacoma.uw.edu/veterans-military/forms  Veterans Incubator for Better Entrepreneurship VIBE: http://www.tacoma.uw.edu/vibe Financial Resources  Cashiers Office: http://www.tacoma.washington.edu/node/21848  Financial Aid: http://www.tacoma.washington.edu/catalog/financial-aid  Tuition Rates: http://www.tacoma.uw.edu/enrollment-services/tuition-rates Graduate Student Resources  On Leave Status: https://grad.uw.edu/policies-procedures/general-graduate-student-policies/ graduate-on-leave-status/  UW Graduate School Policies and Procedures: http://grad.uw.edu/policies-procedures/  Masters Degree Request: https://apps.grad.uw.edu/student/mastapp.aspx Campus Life  Diversity: http://www.tacoma.washington.edu/diversity/  Organizations and Clubs: http://www.tacoma.uw.edu/center-student-involvement/student-clubsorganizations  Parking: http://www.tacoma.uw.edu/parking  Recreation and Fitness: http://www.tacoma.uw.edu/uwy  Student Government: http://www.tacoma.uw.edu/associated-students-university-washingtontacoma-asuwt/associated-students-university-washington  Career Development: http://www.tacoma.uw.edu/node/37527  Student Employment: http://www.tacoma.uw.edu/student_jobs  Campus Safety and Security: http://www.tacoma.uw.edu/campus-safety/about-campus-safetysecurity  Disability Support: http://www.tacoma.washington.edu/studentaffairs/SHW/dss_about.cfm  Campus Safety Escort Program: http://www.tacoma.uw.edu/node/38891  Student Counseling Center: http://www.tacoma.uw.edu/studentaffairs/SHW/scc_about.cfm.html  Student Health Insurance: http://www.tacoma.washington.edu/studentaffairs/SHW/scc_about.cfm  Student Health Services: http://www.tacoma.uw.edu/studentaffairs/SHW/shw_insurance.cfm.html  Computer and Multimedia Labs: http://www.tacoma.uw.edu/information-technology/computer-labs

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Accounting Associations and Boards ______________________________________________________________________ Student Accounting Student Association-UW Tacoma https://dawgden.tacoma.uw.edu/organization/asa Facebook Page: Accounting Student Association (ASA)-UWT

Beta Alpha Psi - National accounting honor society. http://www.bap.org

IMA Students Organization. This organization is set up for those going to work directly for companies. http://imanet.org/ima_student_programs/student_membership.aspx

Professional Organizations Washington Society of Certified Public Accountants, WSCPA http://www.wscpa.org/content/home.aspx

American Institute of Certified Public Accountants, AIPCA http://www.aicpa.org

American Payroll Association, APA http://www.americanpayroll.org/

American Society of Women Accountants, ASWA http://www.aswa.org/

American Accounting Association, AAA http://aaahq.org

Association of Certified Fraud Examiners, ACFE http://www.acfe.com/

Association of Government Accountants, AGI http://www.agacgfm.org/

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Professional Organizations Continued...

Public Company Accounting Oversight Board, PCAOB http://pcaobus.org/Pages/default.aspx National Association of Not for Profit Accountants & Consultants, NPAC http://www.nonprofitcpas.com/public/default.asp National Association of Forensic Accountants, NAFA http://www.nafanet.com/ International Accounting Standards Board, IASB http://www.ifrs.org/The-organisation/Pages/IASCF-and-IASB.aspx Financial Accounting Standards Board, FASB http://www.fasb.org/home Governmental Accounting Standards Board, GASB http://gasb.org/

Useful Links and Websites for Accounting Students Milgard School of Business Center for Leadership and Social Responsibility The center engages in activities that are geared toward higher education, scholarship and community engagement with a special focus on activities that engage multiple stakeholder groups. The center hosts many events throughout the academic year which include; Professionalism Week, business workshops, speakers, student Case competitions, and academic conferences. http://www.tacoma.uw.edu/clsr/ UWT Milgard School of Business Stay up to date with the news from the Milgard School of Business http://www.tacoma.uw.edu/milgard-school-business

Principles of Accounting Need to review? This FREE online textbook provides complete coverage of material found in most college-level financial accounting courses and managerial accounting courses. In addition to the text, the principles of accounting book includes a number of interactive components to aid your learning process. http://principlesofaccounting.com/ Smart Pros Some good news and professional accounting forums in the community http://www.accountingnet.com/ Hoover’s Leads and research on companies and industries. http://www.hoovers.com/

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Career Information Husky Jobs Husky Jobs is free resource for UW students to search and find internships, part-and full-time jobs, volunteer opportunities and more. http://www.tacoma.uw.edu/node/44408 Campus Point Campus Point is a FREE online resource dedicated to helping college students and recent graduates find jobs and internships in Business, It, and Engineering in the local Seattle and Portland area. http://www.campuspoint.com/homefront.asp WA Society of Certified Public Accountants Job Board https://netforum.wscpa.org/eweb/DynamicPage.aspx?Site=WSCPA&WebKey=ff15c3b3-fe51-4450-a49810a7265f158c Accountemps Largest temporary staffing company for accounting, finance and bookkeeping professionals http://www.accountemps.com/ Accounting.Com Accounting and Financial Resource for job hunters http://www.accounting.com/ Careerexposure.Net http://careerxposure.net/ Careermag.Com A resource to advance your career. In addition to posting the latest jobs from coast to coast, this site offers a variety of career resources to foster professional growth. http://www.careermag.com/ Careers.Org Career resource and guide. http://www.careers.org/ Monster Board http://www.nwjobs.com/?from=stn Career Builder http://www.careerbuilder.com/ Seattle Times Newspaper-Northwest Jobs Seattle area jobs, employment advice and information http://www.nwjobs.com/?from=stn Tacoma News Tribune (TNT) Area employment opportunities and postings. http://www.thenewstribune.com/jobs/#navlink=navbar

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International Students ______________________________________________________________________ Maintaining F-1 Status All F-1 students are required to be enrolled full-time every quarter. Exceptions to this include: 1. Annual vacation quarter (summer) 2. Final quarter, if you have less than a full-time course load remaining and you obtain prior authorization on your I-20 3. Illness or medical condition, if a licensed medical doctor, doctor of osteopathy or licensed clinical psychologist writes a letter stating that you are not able to attend classes this quarter or not able to attend classes full-time this quarter. The documentation does not have to contain a diagnosis or details of your condition or illness. You can obtain this authorization for up to four quarters, and it must be re-authorized each quarter.

Employment F-1 students are eligible for a few types of U.S. work authorization, which include: On-campus employment 20 hours per week or less while school is in session, unlimited hours on breaks as long as you are a current student If the paycheck comes from the University of Washington, this is considered on-campus. A few on-campus entities such as retail shops or restaurants *may* be considered on-campus.

Look for on-campus jobs by checking under “Student Employment Opportunities”  on the UW Tacoma employment page http://www.tacoma.uw.edu/student_jobs Note that international students are not eligible for work-study positions (work-study is a U.S. government financial aid program only open to U.S. citizens or permanent residents).

Off Campus employment Curricular Practical Training (CPT) is allowed if you do an internship off-campus and sign up for an internship class. You can be authorized for part-time (20 hours per week or less) or full-time CPT. Optional Practical Training (OPT) is allowed for up to 12 months before or after your degree program. For post-completion OPT, you must apply within 60 days of graduation, and it is recommended that you apply at least 90 days before graduation.

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International Students ______________________________________________________________________ Insurance Under state law, all matriculated international students in F-1 status at the University of Washington are required to maintain adequate health insurance. UW Tacoma has determined that health insurance coverage must meet the following minimum requirements:  The plan must cover at least $100,000 per policy year per medical condition.  The plan must have a U.S. billing address.

All F-1 international students must provide verification of appropriate insurance coverage by the third day of the quarter. The Registrar’s office will check the verification of insurance coverage. If any F-1 student does not provide verification of adequate health insurance coverage, then the student will be dropped from all classes and will therefore be out of status for visa purposes.

Students who do not already have a health insurance plan that meets the stated minimum requirements should enroll in the University of Washington Tacoma Health Insurance Plan, administered by LifeWise. The plan can be purchased at: http://www.tacoma.uw.edu/iss/ health-insurance Students should make every effort to be insured during their entire stay in the U.S., including the vacation quarters, grace periods, and while authorized on post-completion Optional Practical Training. UW Tacoma ISS encourages all students to purchase the insurance plan for the entire year to ensure coverage year-round, whether or not the student is enrolled in courses each quarter.

UWT Health Services On-site healthcare for UW Tacoma students seeking advice on minor health issues is provided through Student Health Services located CP 206. This service is included in your student fees, and there is no additional charge for appointments. Link to Student Health Services at: http://www.tacoma.washington.edu/studentaffairs/SHW/scc_about.cfm

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International Students ______________________________________________________________________

Advising & Resources Annemarie Martin Business International Student Adviser and Recruiter 253-692-4723 amartin2@uw.edu Dougan 204 C (in Milgard School of Business)

International Student Services Mattress Factory 203 uwtiss@uw.edu 253-692-4695 253-692-4788 Address: International Student Services University of Washington Tacoma Campus Box 358401 1900 Commerce Street Tacoma, WA 98402-3100 UWT International Student Association The goal of the ISA is to provide students with opportunities to interact with different cultures and we help international students to develop familiarity with, feel welcome by, and adapt to American culture through offering peer support.

Email uwtisa@uw.edu Facebook Page Link: http://www.facebook.com/isauwt UWT Housing Resources http://www.tacoma.uw.edu/residence-life-housing/residence-life-housing Tacoma & Pierce County Visitor Bureau Area Information, maps and events for new arrivals and visitors. http://www.traveltacoma.com/

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