Dec 21, 2024  
2017 Graduate Catalog 
    
2017 Graduate Catalog [ARCHIVED CATALOG]

Accountancy, MA (52-504)


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.

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 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.

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:
    1. A minimum undergraduate grade point average of 2.50,
    2. A minimum score of 400 on the Graduate Management Admission Test (GMAT), and
    3. 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.

Required Undergraduate Foundational Courses: 0-30 Sem. Hours


  • ACCT 2101 - Principles of Financial Accounting (3)
  • ACCT 2102 - Principles of Managerial Accounting (2)
  • ECON 1010 - Principles Macroeconomics (3)
  • ECON 1011 - Principles Microeconomics (3)
  • FIN 2801 - Business Statistics I (3)
  • FIN 3801 - Business Statistics II (3)
  • FIN 3850 - Principles of Finance (3)
     
  • MGT 3310 - Principles of Management (3)
    OR
  • MGT 3315 - Management of Organizations (3)
     
  • MKT 3400 - Principles of Marketing (3)
  • OR
  • MKT 3405 - Marketing Policy (3)
     
  • BLAW 2720 - Legal Environment of Business (3)

Note:


The MA in Accountancy requires a minimum of 27 undergraduate credit hours in courses with an accounting prefix. These 27 hours are in addition to: (1) the required general business background courses with prefixes other than accounting, and (2) the 33 graduate hours required.

See your adviser for verification of your specific requirements.

Specialization: 24 Sem. Hours


To be selected with approval of the accounting adviser. 12 of the 24 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 Graduate Hour Total: 33 Sem. Hours