Accountancy, MAcc

30-81 credit hours - Amount of credit hours needed to complete program dependent on the courses required to fulfill foundation & prerequisite coursework.

The Master of Accountancy program is intended for students who have completed an undergraduate degree or substantial foundational coursework in accounting. Completion of the Master of Accountancy, coupled with an undergraduate course of study in business and foundational accounting coursework, may satisfy the 150-credit-hour requirement for the Uniform CPA Exam. (Eligibility for the CPA exam in Missouri, requires a degree with a concentration in accounting and at least 120 hours of college credit which must include a specific amount of accounting and other business hours. Licensure as a CPA in Missouri requires all of the above and at least 150 college credit hours.)

A primary objective for the MAcc program is to prepare students for the CPA Exam. Therefore, enrollment in the program includes required access to the Becker CPA Review Course at a substantial discount.* Selected courses in the program incorporate materials offered by Becker,** and the cost of the program includes access to the Becker CPA Review materials beginning from the date the student first accesses the materials.

*A program fee of $1,750 will be billed when the student first enrolls in the program, but the 24-month Becker subscription will not begin until the student first accesses the materials.

**Courses with Becker materials integrated are indicated with an (*) in the major and elective courses listings below.

Please consult an advisor in the Plaster College of Business and Entrepreneurship for further information.

Requirements

Master of Accountancy Program Foundation Coursework

0-9 credit hours of coursework from the following options:

A Master of Accountancy student may be required to take the following courses if the student has not completed 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. Students will be charged a fee for each exam and/or study materials they choose to take. To schedule an appointment to take this exam, contact the Plaster College of Business and 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

Master of Accountancy General Business Foundation Coursework

0-27 credit hours of coursework from the following options:

General Business Foundation courses are required when a Master of Accountancy student’s undergraduate degree is not in business or the student’s undergraduate and/or post-graduate work does not include at least 27 credit hours in sufficient (non-accounting) business coursework or the student did not earn a grade of C or better in non-accounting business coursework previously taken from a regionally accredited institution. For those students who need to take additional coursework to meet this 27-credit-hour rule, general business courses may include but, are not limited to: ECON, FIN, HRM, MGMT and MRKT courses. Below are suggested courses for students who need the 27 hours in General Business Foundation Courses. Select 27 hours (if required).

ECON 53081Economics Concepts

3

ECON 53085Macroeconomic Analysis

3

FIN 52010Financial Policy

3

MGMT 56001Information Technology for Managers

3

MGMT 56010International Business Operations

3

MGMT 56030Management Practices

3

MGMT 56035Organizational Behavior

3

MGMT 56060Business Law and Ethics

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.

Prerequisite Coursework

The Master of Accountancy program prerequisite courses are required for Master of Accountancy students who have not completed sufficient preparatory academic coursework in accounting by having earned a grade of C or better in courses previously taken from a regionally accredited institution in the following 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). The additional accounting coursework required for such students is as follows, any of which may be waived if the student has completed the class or its equivalent with a grade of C or better.

0-15 credit hours of coursework from the following options:

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

Major Coursework

18 credit hours of coursework from the following options:

ACCT 51015Ethics in Accounting

3

ACCT 51022Advanced Financial Accounting I

3

ACCT 51023*Advanced Financial Accounting II

3

ACCT 51050*Income Tax Planning

3

ACCT 51080*Advanced Auditing

3

ACCT 61000Professional Accounting Research

3

Elective Coursework

12 credit hours of coursework from the following options:

ACCT 51030*Advanced Cost Management

3

ACCT 51055Business Tax Planning

3

ACCT 51060Governmental and Nonprofit Accounting

3

ACCT 51065International Accounting

3

ACCT 51070Financial Statement Analysis

3

ACCT 51085Fraud Examination and Forensic Accounting

3

ACCT 51088Internship

1-3

ACCT 51090-51099Special Topics in Accounting

3-6

Notes: 1) If choosing ACCT 51088 or ACCT 51099-59999 to fulfill requirement, 3 credit hours of coursework must be taken. 2) Students can only earn credit for one internship as an elective.