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
| Code | Title | Credits |
|---|---|---|
| FIN 325 | Financial Management | 3 |
| MGT 306 | Legal, Ethical And Regulatory Environment Of Business | 3 |
| MKT 324 | Marketing Concepts | 3 |
| ACCTNG 306 | Introduction to the Accounting Profession and Procedures | 3 |
| ACCTNG 307 | Cost Management | 3 |
| ACCTNG 310 | Intermediate Accounting I | 3 |
| ACCTNG 311 | Intermediate Accounting II | 3 |
| ACCTNG 350 | Accounting Systems And Controls | 3 |
| ACCTNG 360 | Accounting Research and Communications | 3 |
| ACCTNG 405 | Auditing | 3 |
| Total Credits | 30 | |
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.
| Code | Title | Credits |
|---|---|---|
| Auditing | ||
| Minimum of 3 hours required. | ||
| ACCTNG 5564 | Principles of Internal Auditing | 3 |
| ACCTNG 5570 | Fraud Auditing | 3 |
| ACCTNG 5577 | Advanced Auditing | 3 |
| Financial | ||
| Minimum of 3 hours required. | ||
| ACCTNG 5551 | Governmental/Not-for-Profit Accounting | 3 |
| ACCTNG 5559 | Advanced Financial Accounting Theory | 3 |
| ACCTNG 5578 | Current Problems In Accounting | 3 |
| Managerial | ||
| Minimum of 3 hours required. | ||
| ACCTNG 5575 | Managerial Accounting: Issues, Tools And Analysis | 3 |
| Systems | ||
| Minimum of 3 hours required. | ||
| ACCTNG 5565 | Advanced Accounting Systems | 3 |
| ACCTNG 5567 | Information Systems Control And Audit | 3 |
| ACCTNG 5568 | Data Analytics for Accounting | 3 |
| Tax | ||
| Minimum of 3-6 hours required depending on ACCTNG 5557. | ||
| ACCTNG 5557 | Introduction To Income Taxation ((unless waived by ACCTNG 412 or equivalent)) | 3 |
| ACCTNG 5571 | Individual Tax Problems | 3 |
| ACCTNG 5572 | Tax Theory And Business Applications | 3 |
| ACCTNG 5573 | Taxation Of Estates, Gifts, And Trusts | 3 |
| ACCTNG 5576 | Tax Research, Procedure And Practice | 3 |
| Electives | ||
| 6 hours may be outside of Accounting. | ||