Accountancy, MAcc

30-69 credit hours

The Master of Accountancy program is intended for students who have completed an undergraduate degree in accounting. The program is designed to provide the last 30 hours of the Lindenwood accountancy program; the program presumes that students have completed the undergraduate portion of the accountancy program or its equivalent. Completion of the Master of Accountancy, when added to the Bachelor of Science or Bachelor of Arts with a major in accounting, may satisfy the 150 credit hour requirement for the Uniform CPA Exam. Students whose undergraduate education is not equivalent to the Lindenwood accountancy undergraduate program may become eligible to complete the Master of Accountancy by taking additional courses as outlined by this program. (Students who aspire to become CPAs will be required to complete a total of 150 credit hours before sitting for the Uniform CPA exam. Any student who has not completed a Bachelor of Science or Bachelor of Arts with a major in accounting may be required to complete additional coursework at the graduate level in order to accrue sufficient credit hours before taking the Uniform CPA Exam.) Please consult an advisor in the Plaster School of Business & Entrepreneurship for further information on this option.

Requirements

Foundation Courses

When a Master of Accountancy student’s undergraduate degree was not in business or the student’s undergraduate and/or post-graduate work did not contain at least 27 credit hours in sufficient business coursework, the student may be required to take additional courses in order to meet the 27 credits hours in non-accounting business courses. For those students who need to take additional coursework to meet this 27 credit hour rule, any of the following courses can be taken to satisfy this requirement:

ECON 53081Economics Concepts

3

ECON 53085Macroeconomic Analysis

3

FIN 52010Financial Policy

3

INTL 58001International Business Operations

3

MGMT 56030Management Practices

3

MGMT 56035Organizational Behavior

3

MGMT 56060Business Law and Ethics

3

MGMT 56001Management Information Systems

3

MRKT 55010Marketing Principles and Issues

3

Note: Courses are three credit hours unless otherwise indicated. It is also recommended that students avoid taking courses that may be equivalent to any previously completed coursework when fulfilling the 27 credit hour requirement.

Foundation and prerequisite courses (0-39 credit hours)**

Additional Foundation Courses**

Additionally, a Master of Accountancy student may be required to take the following courses if they have not had sufficient prior academic coursework from a regionally accredited institution. Students must have received a grade of B or better in order to waive these requirements. Alternatively, students wishing to waive the English composition requirement may attempt to do so by achieving a score of 70 percent or better on a diagnostic exam prior to the start of the business program. To schedule an appointment to take this exam, contact the Plaster School of Business & Entrepreneurship. Academic and Professional Writing for Business Students I and II may be required for any international student whose first language is not English dependent on the results of their academic writing placement exam taken prior to the start of the business program. The writing prerequisite course(s) must be taken during the student’s first term of the program.

EPB 50101Academic & Professional Writing for Business Students I

3

EPB 50102Academic & Professional Writing for Business Students II

3

MGMT 56070Statistics and Quantitative Analysis

3

Updated after publishing - October addendum 10/27/2019**

Prerequisite Courses

In addition to the courses listed above, the following prerequisite courses may be required for (1) Master of Accountancy students who have not completed sufficient academic coursework in accounting or (2) students who have not earned a grade of B or better in courses previously taken from a regionally accredited institution in these content areas: financial accounting, managerial accounting, accounting cycle analysis, financial accounting and reporting I (upper-level intermediate), and financial accounting and reporting II (upper-level intermediate). For those students who need to take additional coursework, any of the following courses can be taken to satisfy these requirements:

ACCT 51010Financial Accounting Concepts

3

ACCT 51011Managerial Accounting

3

ACCT 31012Accounting Cycle Analyses

3

ACCT 31020Financial Accounting and Reporting I

3

ACCT 31021Financial Accounting and Reporting II

3

Requirements

To earn a Master of Accountancy, the student must complete the following degree requirements: 

Six core courses (18 credit hours)

ACCT 51015Ethics in Accounting

3

ACCT 51022Advanced Accounting

3

ACCT 51065International Accounting

3

ACCT 51085Fraud Examination and Forensic Accounting

3

ACCT 61000Professional Accounting Research

3

Select one of the following for courses to fulfill the tax core course requirement:

ACCT 51050Individual Tax Planning

3

ACCT 51055Business Tax Planning

3

Four elective courses shall be selected from among the following options:

ACCT 51020Financial Accounting Theory

3

ACCT 51030Advanced Cost Management

3

ACCT 51050Individual Tax Planning

3

ACCT 51055Business Tax Planning

3

ACCT 51060Governmental and Nonprofit Accounting

3

ACCT 51070Financial Statement Analysis

3

ACCT 51080Auditing Theory and Practices

3

ACCT 51089Internship

1-3

Notes: 1) Either ACCT 51050 or ACCT 51055, whichever course was not already used to fulfill the first elective requirement, may be selected to fulfill this option. 2) Students can only earn credit for one internship as an elective.