Apr 23, 2024  
2018 Graduate Catalog 
    
2018 Graduate Catalog [ARCHIVED CATALOG]

Accountancy, BSBA/MA (52-625) (150 hours, 30 grad)


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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:

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 a school 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.

Required Undergraduate Courses: 120 Semester Hours


Required Courses: 72-75 Semester Hours


  • ACCT 1101 - Principles of Financial Accountancy (3)
  • ACCT 2000 - Accountancy Majors Practicum (1)
  • ACCT 2102 - Principles of Managerial Accountancy (3)
  • ACCT 2901 - Intermediate Financial Accounting I (3)
  • ACCT 3102 - Intermediate Financial Accounting II (3)
  • ACCT 3103 - 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 4105 - Auditing (3)
  • ACCT 4130 - Advanced Income Tax (3)
  • ACCT 4200 - Governmental Accounting (2)
  • BLAW 2720 - Legal Environment of Business (3)
  • BLAW 3721 - Law of Business Transactions(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)
  • MGT 3315 - Management of Organizations (3)
  • MGT 3325 - Business Communications (3)
  • MGT 3360 - Production/Operations Management (3)
  • MGT 4357 - Organizational Policy and Strategy (3)
  • MKT 3405 - Marketing Policy (3)
  • 3000- or 4000-level Non-Accounting Business Electives (3-6)
  • CIS 3650 - Database Management Systems (3) OR ECON 4085 - Predictive Analytics (3)

General Education Requirements: 43 Semester 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)
    OR
  • MKT 1401 - Professional Speaking & Presentations (3)
  • MATH 1111 - College Algebra (3)
  • CIS 1600 - Business Information Management (3)
  • ECON 1010 - Principles of Macroeconomics (3)

Non Accounting Free Electives: 2-5 Semester Hours


Required Graduate Courses: 30 Semester Hours


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


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