Nov 22, 2024  
2018 Undergraduate Catalog 
    
2018 Undergraduate Catalog [ARCHIVED CATALOG]

Accountancy, BSBA/MA (46-621) (150 hours)


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 program goals and student learning objectives provided as part of the BSBA (see undergraduate catalog), the Accountancy program has identified the following graduate program goals and student learning objectives:

Goal 1:  Accounting Skills & Knowledge - students will possess accounting skills and knowledge, and utilize the critical thinking skills necessary to succeed in the accounting profession.

   SLO 1.1:  Students can solve complex accounting problems using appropriate methods.

   SLO 1.2:  Students can draw appropriate conclusions from accounting information.

Goal 2:  Professional Responsibilities - students will understand an accountant’s ethical and regulatory responsibilities.

   SLO 2.1:  Students can apply professional conduct standards to solve ethical dilemmas.

   SLO 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.

   SLO 3.1:  Students can effectively utilize accounting information technology.

   SLO 3.2:  Students can conduct data analysis and interpret the results.

Goal 4:  Communication - students will communicate effectively.

   SLO 4.1:  Students can demonstrate effective oral communication.

   SLO 4.2:  Students can demonstrate effective written communication.

     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, 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.

     UCM students enrolled in their first 3000 level accounting course should consult with the Accountancy Graduate Coordinator and complete an 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 above) on the 24 semester hours of BSBA pre-admission courses, and a grade of B or higher in ACCT 1101  , ACCT 2000  , ACCT 2102  and ACCT 2901  is required for admittance.  To continue with the graduate portion of the degree, students must have a 3.0 or higher cumulative undergraduate GPA and a grade of C or higher in all 3000 and 4000 level undergraduate accounting courses.  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: 15 Semester Hours


  • ACCT 5120 - Seminar in Accounting Theory (3)
  • ACCT 5130 - Seminar in Tax Research and Planning (3)
  • ACCT 5140 - Advanced Financial Accounting (3)
  • ACCT 5150 - Advanced Auditing (3)
  • ACCT 5160 - Data Analytics for Accountants (3)

Specialization: 15 Semester Hours


To be selected with approval of the Graduate Coordinator.  Twelve of the 15 hours must be at the 5000 or 6000 level.  At least 9 hours must be in Accounting.  (May not repeat any courses taken for undergraduate credit.)

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 1101 , ACCT 2102 , BLAW 2720 , CIS 1600 , ECON 1010 , ECON 1011 , FIN 2801 , and MATH 1111 .