Student Learning Outcomes

Students graduating from this program will:

  • Students will demonstrate advanced-level technical competence in financial accounting, taxation, cost/managerial, systems, and auditing. The competency level is sufficient to meet the technical requirements for professional certification.
  • Students are able to define, analyze and devise solutions for structured and unstructured problems and issues using cohesive and logical reasoning patterns for evaluating information, materials, and data.
  • Students can recognize and analyze ethical problems and choose and defend resolutions for practical situations that occur in accounting in accordance with their professional responsibility.
  • Students are able to conceptualize a complex issue into a coherent written statement and/or oral presentation.

The Curriculum

The master of science in accounting (MSA) program encompasses advanced analysis in a variety of areas.  The formal MSA degree requires completion of a minimum of 30 credit hours.  Applicants whose undergraduate work was outside of business and accounting will first seek admission at the undergraduate level to complete up to 30 hours of foundation coursework.  Students may be exempt from course requirements based on prior coursework and grades earned, with exemptions determined at the time of initial advising and enrollment.  Foundation and degree requirements are designed to allow students to meet the requirements to sit for the Unified Certified Public Accountant (CPA) exam in Missouri.  Students planning to complete the CPA exam in other states may need additional coursework.  Those wishing to prepare for other professional exams may be able to meet requirements by careful course selection within the program.  Note:  Students who repeat courses that have been waived from their program may not count the repeated course for credit toward their degree.

M.S. in Accounting

Undergraduate Foundation Coursework

FIN 325Financial Management3
MGT 306Legal, Ethical And Regulatory Environment Of Business3
MKT 324Marketing Concepts3
ACCTNG 306Introduction to the Accounting Profession and Procedures3
ACCTNG 307Cost Management3
ACCTNG 310Intermediate Accounting I3
ACCTNG 311Intermediate Accounting II3
ACCTNG 350Accounting Systems And Controls3
ACCTNG 360Accounting Research and Communications3
ACCTNG 405Auditing3
Total Credits30

MSA Coursework

(Minimum of 30 credit hours beyond Foundation Coursework.) Students may take multiple courses from the subject areas below to reach 30 credit hours.

Auditing
Minimum of 3 hours required.
ACCTNG 5564Principles of Internal Auditing3
ACCTNG 5570Fraud Auditing3
ACCTNG 5577Advanced Auditing3
Financial
Minimum of 3 hours required.
ACCTNG 5551Governmental/Not-for-Profit Accounting3
ACCTNG 5559Advanced Financial Accounting Theory3
ACCTNG 5578Current Problems In Accounting3
Managerial
Minimum of 3 hours required.
ACCTNG 5575Managerial Accounting: Issues, Tools And Analysis3
Systems
Minimum of 3 hours required.
ACCTNG 5565Advanced Accounting Systems3
ACCTNG 5567Information Systems Control And Audit3
ACCTNG 5568Data Analytics for Accounting3
Tax
Minimum of 3-6 hours required depending on ACCTNG 5557.
ACCTNG 5557Introduction To Income Taxation ((unless waived by ACCTNG 412 or equivalent))3
ACCTNG 5571Individual Tax Problems3
ACCTNG 5572Tax Theory And Business Applications3
ACCTNG 5573Taxation Of Estates, Gifts, And Trusts3
ACCTNG 5576Tax Research, Procedure And Practice3
Electives
6 hours may be outside of Accounting.