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School of Accountancy

Dockery 400
Warrensburg, MO 64093
Phone: 660.543.4631
Fax: 660.543.8197
Email: muin@ucmo.edu





Graduate Programs and Courses

Degree Program Minimum Total Graduate Hours Required (33)

The MA in Accountancy program is designed to provide advanced level study in accounting.  The program provides graduate exposure to the traditional areas of accounting (financial accounting, taxation and auditing) through the accounting core.  The specialization allows sufficient flexibility in course work to permit advanced study in specific areas such as tax, systems/auditing, or controllership.  Completion of the program qualifies the graduate to sit for the CPA examination in Missouri. Current or prospective University of Central Missouri students should contact the School of Accountancy and Computer Information Systems for further information or guidance.

UCM Student

Master of Arts Accountancy

Student Learning Outcomes—The graduate holding a Master of Arts in Accountancy (MAcc) degree will use the knowledge and skills obtained in the program to:

  • Immediately add value to their initial employing entity.
  • Research accounting and tax issues more effectively and efficiently than the bachelor’s degree holder.
  • Perform as an entry-level specialist in a chosen area of professional accounting.
  • Communicate well enough to progress in the graduate’s chosen field.
  • Approach and examine accounting issues and real-world problems with an informed-critical frame of reference.
  • Work and lead in a team environment.

Completion of the program qualifies the graduate to sit for the CPA examination in Missouri.

MA in Accountancy Admission Requirements—Beyond the university and college admission requirements, applicants for the Accountancy program must meet the following additional admission requirements:

1. A student who has earned a BSBA degree (any major) from an AACSB-International accredited school with a GPA of 3.50 or higher is automatically eligible for admission.

2. If the criteria for admission (in No. 1 above) is not met, the
following criteria apply:

A. A minimum undergraduate grade point average of 2.50.
B. A minimum score of 400 on the Graduate Management
Admission Test (GMAT).
C. A minimum “admission score” based on one of the following criteria:
1) (200 x undergraduate cumulative grade point average) + GMAT score 1000
OR
2) (200 x grade point average on last 60 hours of undergraduate credit) + GMAT score 1050.

Semester Hours
Required Undergraduate Foundational Courses . . . . . . . 0-30
ACCT 2101 Principles of Financial Accounting . . . . . . . . . 3
ACCT 2102 Principles of Managerial Accounting . . . . . . . 3
ECON 1010 Principles Macroeconomics . . . . . . . . . . . . . . 3
ECON 1011 Principles Microeconomics . . . . . . . . . . . . . . .3
FIN 2801 Business Statistics I . . . . . . . . . . . . . . . . . . . . . . . .3
FIN 3850 Principles of Finance . . . . . . . . . . . . . . . . . . . . . . .3
MGT 3315 Management of Organizations . . . . . . . . . . . . . .3
MKT 3405 Marketing Policy . . . . . . . . . . . . . . . . . . . . . . . . . .3
BLAW 2720 Legal Environment of Business . . . . . . . . . . . .3
* The MA is Accountancy requires a minimum of 27 undergraduate credit
hours in courses with an accounting prefix. These 27 hours are in addition to:
(1) the required general business background courses with
prefixes other than accounting, and
(2) the 33 graduate hours required.
See your adviser for verification of your specific requirements.
Semester Hours
ACCOUNTING CORE . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .9
ACCT 5120 Seminar in Accounting Theory . . . . . . . . . . . . . 3
ACCT 5130 Seminar in Tax Research and Planning . . . . . .3
ACCT 5150 Advanced Auditing. . . . . . . . . . . . . . . . . . . . . . . 3

SPECIALIZATION. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 24
To be selected with approval of the graduate accounting advisor. (Twelve of the 24 hours
must be at the 5000 or 6000 level. At least 9 hours must be in Accounting, of which
6 hours must be at the 5000 or 6000 level. At least 9 hours must be outside of accounting.)

MINIMUM GRADUATE HOUR TOTAL. . . . . . . . . . . . . . . . . . . . 33

Accounting Courses

ACCT 4115 Financial Statement Analysis (3) Allows students to gain financial statement analytical perspectives required of credit and equity analysts and others impacted by financial statements. Prerequisites: 'C' or better in FIN 3850 and admission to BSBA degree program or graduate status.

ACCT 4165 Special Projects in Accounting (1-3) Individualized or group study under the supervision of departmental faculty. May be repeated for a maximum of 6 semester hours. Prerequisite: Instructor consent.

ACCT 5100 Advanced Managerial Accounting (3) An in-depth analysis of advanced managerial accounting topics and literature. Prerequisite: ACCT 3120.

ACCT 5105 Controllership and the Treasury Function (3) Advanced managerial accounting and finance topics necessary to compete in a global market place. Prerequisites: Undergraduate MBA background and admission to MBA program; must be taken concurrently with FIN 5805.

ACCT 5120 Seminar in Accounting Theory (3) The development and application of current accounting theory. Prerequisite: ACCT 4105.

ACCT 5130 Seminar in Tax Research and Planning (3) Graduate course in federal income taxes. The obtaining of tax information from its various sources and using it to make important management and financial decisions. Prerequisite: ACCT 4130.

ACCT 5136 Estate Planning (3) Provides students with the knowledge base and analytical skills needed for effective planning and administration. Prerequisites: ACCT 4130.

ACCT 5137 Partnership Taxation (3) Graduate course in federal income taxes. Examines detailed rules concerning the taxation of partnership and S Corporations. Prerequisites: ACCT 4130.

ACCT 5138 Corporate Taxation (3) Graduate course in federal income taxes. Examines detailed rules concerning corporations and their shareholders including formation, operation, distributions, reorganizations, liquidations, multi-state issues and exempt organizations. Prerequisite: ACCT 4130.

ACCT 5139 Seminar in Selected Tax Topics (3) Graduate course in federal income taxes. Advanced examination of topics including individual tax planning, international taxation and tax strategy. May be repeated for a maximum of 6 semester hours when topics vary. Prerequisite: ACCT 4130.

ACCT 5140 Advanced Accounting II (3) In-depth study of preparation of consolidated financial statements. Prerequisite: ACCT 3112.

ACCT 5150 Advanced Auditing (3) An in-depth study of external and internal auditing including the theory and application of auditing standards, authoritative literature, statistical techniques, the attest function and audit reports, and current topics in auditing. Prerequisite: ACCT 3160.

ACCT 5155 Fraud Detection and Prevention (3) This course is designed to develop the student's awareness of the nature of fraud. The course will introduce students to the concept of the fraud triangle, red flags that may indicate the existence of fraud and different types of financial statement fraud schemes and analytical tools that are useful in searching for fraud. Prerequisite: ACCT 4105.

ACCT 5191 International Accounting (3) Accounting for international transactions, the operations of international firms, foreign exchange markets, comparisons of accounting standards in foreign countries and the procedures by which they and international standards are established. Integrates financial, managerial, and tax accounting in the conduct of international business. Prerequisites: ACCT 4100, ACCT 3120 and ACCT 4130.

ACCT 6160 Readings in Accounting (1-3) A directed study of selected accounting literature. May be repeated for a maximum of 6 semester hours. Prerequisite: ACCT 3112.


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