Nov 24, 2024  
2020 Graduate Catalog 
    
2020 Graduate Catalog [ARCHIVED CATALOG]

Accountancy, MA (52-504) (30 hours)


Student Learning Outcomes - Students pursuing the Master of Arts in Accountancy engage in a program that builds on the undergraduate curriculum with the goal of attaining eligibility to sit for the CPA exam and preparing for careers as accountants.

The Accountancy program has identified the following graduate program goals and student learning objectives:

Goal 1:  Accounting Skills and Knowledge - students will possess accounting skills and knowledge, and utilize the critical thinking skills necessary to succeed in the accounting profession.
   1.1:  Students can solve complex accounting problems using appropriate methods.
   1.2:  Students can draw appropriate conclusions from accounting information.
Goal 2:  Professional Responsibilities - students will understand an accountant’s ethical and regulatory responsibilities.
   2.1:  Students can apply professional conduct standards to solve ethical dilemmas.
   2.2:  Students can identify relevant regulatory responsibilities.
Goal 3:  Information Technology Skills & Knowledge - students will be able to utilize information skills and knowledge to analyze electronic information.
   3.1:   Students can effectively utilize accounting information technology.
   3.2:  Students can conduct data analysis and interpret the results.
Goal 4:  Communication - students will communicate effectively.
   4.1:  Students can demonstrate effective oral communication.
   4.2:  Students can demonstrate effective written communication.

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

M.A. in Accountancy Admission Requirements - Beyond the University and College admission requirements, applicants for the Accountancy program must meet the following additional admission requirements:
1.  A student who has earned a B.S.B.A. degree (any major) from an AACSB-International accredited school with a GPA of 3.50 or higher is automatically eligible for admission.
2.  If the criteria for admission (in No. 1 above) is not met, the following criteria apply:
    A.  A minimum undergraduate grade point average of 2.65,
    B.  A minimum score of 400 on the Graduate Management Admission Test (GMAT), and
    C.  A minimum “admission score” based on one of the following criteria:  (200 x undergraduate cumulative grade point average) + GMAT score > 1000.
                         OR
         (200 x grade point average on last 60 hours of undergraduate credit) + GMAT score > 1050.
Note:  In lieu of a GMAT score, a predicted GMAT score, based on GRE Verbal and Quantitative scores, may be used.

Required Undergraduate Foundational Courses: 0-46 Semester Hours

  • ECON1010     Principles of Macroeconomics (3)
  • FIN2801         Business Statistics I (3)
  • FIN3850         Principles of Finance (3)
  • BLAW2720    Legal Environment oAf Business (3)
  • ACCT1101     Foundations of Financial Reporting (3)
  • ACCT2000     Accountancy Majors Practicum (1)
  • ACCT2102     Principles of Managerial Accounting (3)
  • ACCT2920     Cost and Managerial Accounting (3)
  • ACCT2901     Intermediate Financial Accounting I (3)
  • ACCT3102     Intermediate Financial Accounting II (3)
  • ACCT3103     Intermediate Financial Accounting III (3)
  • ACCT2960     Accounting Information Systems (3)
  • ACCT2930     Introduction to Income Tax (3)
  • ACCT4130     Advanced Income Tax (3)
  • ACCT4105     Auditing (3)
  • ACCT4200     Governmental Accounting (3)                                                                                                          

Choose an emphasis area: 21 Semester Hours


Elective Courses


Select 12 semester hours of electives.  Must be ACCT and selected with guidance from the School of Accountancy Graduate Coordinator.  May not include more than 3 cr. hrs. of ACCT 5135 .

Elective Courses


Select 12 semester hours of electives.  To be selected with guidance from the School of Accountancy Graduate Coordinator. Must include at least four of the following areas: ACCT (except ACCT 5135 ), BLAW, CIS, FIN, MGT, ECON, BADM, MKT, PR, RMI.

Minimum Graduate Hour Total: 30 Semester Hours


Note:


All courses in the degree must be completed with a C or better, with no more than two C’s allowed.