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

Accountancy, BSBA/MA (52-625)


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NOTE: At the completion of the 150-hour program, and not before, the student will earn both a BS and an MA degree in Accountancy. The program 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 program reduces the hours needed to complete each degree separately by 6 hours.

Student Learning Outcomes - In addition to the technical and professional knowledge and skills provided as part of the BSBA (see undergraduate catalog), the Accountancy Program has identified the following graduate student learning objectives:

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.

UCM students in their first 3000 level accounting course may consult with the Accountancy Graduate Adviser and complete a departmental application to declare the Accelerated BSBA/MA in Accountancy major. 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 higher) on the 24 semester hours of BSBA preadmission courses, and a “B” or higher grade 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 potion of the program, students will need to seek formal graduate admissions with UCM Graduate School.

Required Undergraduate Courses: 120 Sem. Hours


Required Courses: 72-75 Sem. Hours


  • ACCT 2101 - Principles of Financial Accountancy (3)
  • ACCT 2102 - Principles of Managerial Accountancy (3)
  • ACCT 3110 - Intermediate Financial Accounting I (3)
  • ACCT 3111 - Intermediate Financial Accounting II (3)
  • ACCT 3112 - Intermediate Financial Accounting III (3)
  • ACCT 3120 - Cost and Managerial Accounting (3)
  • ACCT 3130 - Introduction to Income Tax (3)
  • ACCT 3160 - Accounting Information Systems (3)
  • ACCT 4100 - Advanced Accounting I (3)
  • ACCT 4105 - Auditing (3)
  • ACCT 4130 - Advanced Income Tax (3)
  • ECON 1011 - Principles of Microeconomics (3)
  • FIN 2801 - Business Statistics I (3)
  • FIN 3801 - Business Statistics II (3)
  • FIN 3850 - Principles of Finance (3)
  • CIS 3650 - Database Management Systems (3)
  • MGT 3315 - Management of Organizations (3)
  • MGT 3325 - Business Communications (3)
  • MGT 3360 - Production/Operations Management (3)
  • MKT 3405 - Marketing Policy (3)
  • BLAW 2720 - Legal Environment of Business (3)
  • BLAW 3721 - Law of Business Transactions (3)
  • 3000- or 4000-level Non-Accounting Business Electives (6)
  • MGT 4357 - Organizational Policy and Strategy (3)

General Education Requirements: 43 Sem. Hours


  • (Undergraduate Catalog) (43)

BSBA Major must choose the following general education courses:


  • COMM 1000 - Public Speaking (3)
    OR
  • COMM 1050 - Fundamentals of Oral Communication Competency (3)
  • MATH 1111 - College Algebra (3)
  • CIS 1600 - Business Information Management (3)
  • ECON 1010 - Principles of Macroeconomics (3)

Non Accounting Free Electives: 2-5 Sem. Hours


Required Graduate Courses: 30 Sem. Hours


Specialization: 21 Sem. 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.(May not repeat any courses taken for undergraduate credit)

Minimum Total: 150 Sem. Hours


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