2017-2018 College Catalog 
    Feb 27, 2021  
2017-2018 College Catalog [ARCHIVED CATALOG]

Accounting Major, B.A./B.S.

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General Information:

Bachelor of Arts, Bachelor of Science

The objectives for accounting majors are that students will:

  • understand the accounting equation how to apply generally accepted accounting principles to business transactions (Academic);
  • demonstrate aptitude in applying concepts learned in the areas of auditing and tax accounting (Vocational);
  • develop an understanding of the accounting profession through a Christian worldview (Christian);
  • learn of the importance of monetary policy of the United States and how it is related to the accounting profession (Patriotic);
  • learn to view accounting concepts as essential elements of financial accountability (Cultural).

Applicants who apply for the Uniform Certified Public Accountants (CPA) Examination in Missouri must have at least one hundred and fifty (150) semester hours of college education including a baccalaureate or higher degree conferred by an accredited college or university recognized by the Missouri State Board of Accountancy, with a major in accounting or the equivalent of a concentration in accounting. The Missouri State Board of Accountancy requires that the one hundred and fifty (150) semester hours include thirty-three (33) semester hours in accounting (with at least one course in auditing and at least eighteen (18) semester hours of upper-level accounting courses) and twenty-seven (27) semester hours in general business courses (i.e., marketing, economics, finance, etc.).

Students interested in completing the 150 semester hours necessary to qualify for CPA certification have two options: 

  1. Complete the Accounting Major, take six additional hours of upper level accounting courses, and complete the remaining required hours in other areas of interest (i.e., Business Administration, Marketing, Economics, Computer Science, etc.). If more than eight terms are required to complete this option, the student may request a one-term extension.
  2. Or upon completing the baccalaureate degree, the student may pursue a Master’s Degree program or obtain the additional hours needed elsewhere.

Residents of a state other than Missouri need to contact their state’s accountancy board concerning that state’s requirements to sit for the CPA exam.

Majors and minors are expected to participate in assessments administered by the Accounting Department.


One course from the following areas: 3 credit hours

  • Business Administration (BUS)
  • Marketing (MKT)
  • Economics (ECN)
  • Free Enterprise (FER)

Accounting majors may not declare a Business Administration major or minor, since they have its equivalent as part of their major.

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