UMKC Catalog


Master of Science in Accounting

Graduates of the Master of Science in Accounting degree program will:

  • Meet the Missouri statutory educational requirements to sit for the Uniform CPA exam.
  • Define, analyze and devise solutions for structured and unstructured problems and issues by using cohesive and logical reasoning patterns for evaluating information, materials, and data.
  • Recognize and analyze ethical problems and choose and defend resolutions for practical situations that occur in accounting in accordance with the accountant's professional responsibility.
  • Conceptualize a complex issue into a coherent written statement and oral presentation.

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 202Note: 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
    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 5560 (or higher) level course in Managerial Accounting
  • ACCTNG 5560 (or higher) level course in Financial Accounting
  • ACCTNG 5560 (or higher) level course in Auditing
  • ACCTNG 5570 (or higher) 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 5560 (or higher) 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, ACCTNG 5572, ACCTNG 5573, ACCTNG 5574, ACCTNG 5576 (15 hours)
  • ACCTNG 5560 (or higher) 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.