Master of Accountancy

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 School of Business & Entrepreneurship for further information on this option.

Note: This program is not yet accredited by ACBSP, as new business programs and cannot be considered for ACBSP accreditation until the program has been in place for at least two years.

Requirements

Foundation Courses

When a Master of Accountancy student’s undergraduate degree was not in business or the student’s undergraduate program did not contain sufficient business coursework, the following Master of Accountancy foundation courses may be required:

EPB 50100Academic Writing for Graduate Students (6)

6

ECON 53081Economics Concepts

3

FIN 52010Financial Policy

3

MRKT 55010Marketing Principles and Issues

3

MGMT 56035Organizational Behavior

3

MGMT 56030Management Practices

3

MGMT 56060Business Law and Ethics

3

MIS 54001Management Information Systems

3

INTL 58001International Business Operations

3

ECON 53085Macroeconomic Analysis

3

Note: Courses are three credit hours unless otherwise indicated.

Prerequisite Courses

In addition to the courses listed above, the following two prerequisite courses may be required for (1) Master of Accountancy students who have not completed sufficient academic coursework in financial accounting and/or managerial accounting or (2) students who have not earned a grade of B or better in courses previously taken from a regionally accredited institution in those content areas:

ACCT 51010Financial Accounting Concepts

3

ACCT 51011Managerial Accounting

3

Degree Requirements

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

Foundation and prerequisite courses (0-39 credit hours)

Seven core courses (21 credit hours)

ACCT 51015Ethics in Accounting

3

ACCT 51020Financial Accounting Theory I

3

ACCT 51021Financial Accounting Theory II

3

ACCT 51065International Accounting

3

ACCT 51085Fraud Examination and Forensic Accounting

3

ACCT 61000Professional Accounting Research

3

MGMT 56070Statistics and Quantitative Analysis

3

Three elective courses (9 credit hours), of which one shall be selected from the following options:

ACCT 51055Business Tax Planning

3

ACCT 51050Individual Tax Planning

3

The remaining two electives shall be selected from among the following options:

ACCT 51022Advanced Accounting

3

ACCT 51050Individual Tax Planning

3

ACCT 51055Business Tax Planning

3

ACCT 51030Advanced Cost Management

3

ACCT 51060Governmental & Nonprofit Accounting

3

ACCT 51070Financial Statement Analysis

3

ACCT 51080Auditing Theory and Practices

3

Note: Either ACCT 51055 or ACCT 51050, whichever course was not already used to fulfill the first elective requirement, may be selected to fulfill this option.