Apr 18, 2024  
2017 Undergraduate Catalog 
    
2017 Undergraduate Catalog [ARCHIVED CATALOG]

Accountancy, BSBA/MA (46-621)


Major, BSBA/MA Degree

NOTE: At the completion of the 150-hour program, and not before, the student will earn both a BSBA and an MA degree in Accountancy.

The 150-Hour BSBA/MA program for accounting students combines the Bachelor of Science in Business Administration degree (accounting major) with the Master of Arts in Accountancy, providing the student with a seamless path to complete the 150 hours required to sit for the Certified Public Accountant exam. The 150-hour program reduces the hours needed to complete each degree separately by 6.

In addition to the technical and professional accounting knowledge and skills provided as part of the BSBA, the Accountancy program has identified the following graduate Student Learning Outcomes.

Professional Accounting Knowledge - Each student can demonstrate the ability to apply professional accounting knowledge in the following areas:

  • Audit procedures and programs.
  • Tax policy and compliance for taxable and non-taxable entities.
  • The evolution of accounting theory.

Professional Accounting Skills - Each student can demonstrate application of professional skills as follows:

  • Research complex accounting-related issues and utilize findings in decision making.
  • Gather and analyze data for problem solving and decision making.
  • Communicate effectively (orally and in writing) in an accounting context.

Professional Orientation - Students can demonstrate an application within the following areas associated with success in the accounting profession.

  • Complexities of the global business environment.
  • Expectations of professional and ethical conduct and the need for continuing education.
  • Roles and responsibilities of accountants to insure the integrity of financial and other business information.

The M.A. in Accountancy program is designed to provide advanced level of study in accounting. The program provides graduate exposure to the traditional areas of accounting (financial accounting, income tax, and auditing) through the accounting core. The specialization allows sufficient flexibility in course work to permit advanced study in specific areas such as tax, financial planning, auditing or accounting systems. Completion of the program qualifies the graduate to sit for the CPA examination in Missouri.

UCM students enrolled in their first 3000 level accounting course may consult with the Accountancy Graduate Advisor and complete a departmental application to declare the 150-hour BSBA/MA major in accountancy. A cumulative GPA of 3.00 (4.00 scale) or higher for the first 60 hours of undergraduate college credit and a GPA of 3.00 (or above) on the 24 semester hours of BSBA pre-admission courses, and a grade of B or higher in ACCT 2101 , ACCT 2102 , and ACCT 3110  is required for admittance. To continue with the graduate portion of the degree, students must have a 3.00 or higher cumulative undergraduate GPA. Prior to beginning the graduate portion of the program, students in the 150-hour program will need to apply to the UCM Graduate School for formal admittance to the Accelerated BSBA/MA program.

Accountancy, BSBA/MA (46-621) (4 Year Guide)  

Undergraduate Requirements: 120 Semester Hours


General Education Requirements: 43 Semester Hours


All students must complete a minimum of 42 credit hours in general education. Some majors require additional hours due to required coursework. See The General Education Program Requirements  for full listing of requirements. The following general education classes are required by this major:

Non-Accounting Electives: 2-5 Semester Hours


All business and free electives must be non-ACCT courses.

Graduate Requirements: 30 Semester Hours


Graduate Accounting Core: 9 Semester Hours


  • ACCT 5120 - Seminar in Accounting Theory (3)
  • ACCT 5130 - Seminar in Tax Research and Planning (3)
  • ACCT 5150 - Advanced Auditing (3)

Specialization: 21 Semester Hours


To be selected with approval of the accounting adviser. (Twelve of the 21 hours must be at the 5000 or 6000 level. At least 9 hours must be in Accounting, of which 6 hours must be at the 5000 or 6000 level. At least 9 hours must be outside of accounting.

Minimum Total: 150 Semester Hours


10 Competency 10 course
* Students expecting to receive the B.S.B.A. degree must meet all pre-admission requirements to be admitted to this program. See the Statement of Policy on Admission to a B.S.B.A. degree program. Pre-admission courses include: ACCT 2101 , ACCT 2102 , BLAW 2720 , CIS 1600 , ECON 1010 , ECON 1011 , FIN 2801 , and MATH 1111 .