Advances in technology and organizational sophistication -- in corporations, not-for-profit organizations, government and public accounting -- are causing dynamic changes in the accounting profession. Such developments require that the educational experience of the accountant be expanded.
Unified Five-Year Program
The approach of the Department of Accountancy to these expanded educational needs is a unified five-year program of study, leading to the bachelor of science in accounting and the master of science in accounting degrees. Students may pursue advanced study in accounting, audit, and taxation. The program is designed with flexibility to allow students the following options:
- Completion of the entire five years at UMKC.
- Entry into the program as an undergraduate transfer student.
- Entry into the program at the graduate level with completion of an undergraduate degree at another university.
Note: Full admission to the graduate program is available to applicants with accounting or non-accounting backgrounds.
The Curriculum
The master of science in accounting program encompasses advanced analysis in a variety of areas. The total hours required are dependent on the focus of the student's undergraduate coursework. Students may be exempt from certain course requirements based on prior business and accounting coursework and grades earned, with exemptions determined at the time of initial advising and enrollment. Students with no preparation in mathematics and computer applications must complete Math 110 and MIS 202. 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 - Non-Accounting Undergraduates
This program is designed for students with little or no undergraduate accounting coursework. It provides comprehensive coverage of accounting topics necessary for a professional career in the field. Completion of the program also qualifies students for the various examinations leading to professional certification. Stage One identifies prerequisite accounting and business courses that provide the foundation for the Stage Two courses required for the M.S. in accounting degree. Stage One courses may be waived based on equivalent undergraduate coursework taken as part of a bachelor of business administration degree from UMKC or equivalent program. This program is outlined below.
Stage One
Stage Two
(30 credit hours beyond Stage One)
- ACCTNG 311 Intermediate Accounting II
- ACCTNG 409 Advanced Taxation
-or-
ACCTNG 5557 Introducation to Income Taxation (see advisor to determine which course best fits in your degree program) - ACCTNG 421 Governmental/Not-for-Profit Accounting
- ACCTNG 5559 Advanced Financial Accounting Theory
- ACCTNG 5560 Introduction to Auditing
- ACCTNG 5570 level course in Managerial Accounting
- ACCTNG 5570 level course in Financial Accounting
- ACCTNG 5570 level course in Auditing
- ACCTNG 5570 level course in Tax
- Approved Accounting elective, 5561 or higher
M.S. in Accounting - Accounting Undergraduate
Students with an undergraduate degree in accounting may complete the M.S. in accounting program in a minimum of 30 semester hours. Examples of focus areas which students may select follow:
Accounting/Audit Focus (30 hours)
ACCTNG 5570 level in managerial accounting, tax, auditing, and financial accounting (12 hours)Approved electives in audit or financial accounting (6 hours) Approved electives (up to 12 hours)Taxation Focus (30 hours)
ACCTNG 5571, 5572, 5573, 5574, 5576 (15 hours)ACCTNG 5570 level in financial accounting, managerial accounting and audit (9 hours)Approved electives (6 hours) Note: Students should ensure that prerequisites are taken in the proper sequence.
