Accounting-CPA Pathway Major: B.S.

General Information:

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).

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

Additional Information:

Students completing this degree will be fully eligible to sit for the CPA exam in the state of Missouri upon graduation.  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.).

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.

Accounting-CPA Pathway Major Requirements: 94-104 credit hours

General Education Course Specified by Major:

• CSC 113 - Fundamentals of Computer Systems
• ECN 203 - Macroeconomics
• MAT 143 - Statistics

Required Major Courses: 33 credit hours

• ACT 203 - Elementary Accounting I
• ACT 213 - Elementary Accounting II
• ACT 303 - Cost Accounting
• ACT 313 - Intermediate Accounting I
• ACT 323 - Intermediate Accounting II
• ACT 333 - Governmental and Not-For-Profit Accounting
• ACT 343 - Tax Accounting I
• ACT 353 - Advanced Cost Accounting
• ACT 403 - Tax Accounting II
• ACT 413 - Auditing
• ACT 423 - Advanced Accounting

Required Collateral Courses: 27 credit hours

• BUS 213 - Principles of Management
• BUS 303 - Business Communications
• BUS 313 - Business Law I
• BUS 373 - Spreadsheet Analytics
• BUS 413 - Corporate Finance
• ECN 213 - Microeconomics
• MKT 223 - Marketing

Required Electives: 34-42 credit hours

Major requires students to complete elective credit hours to reach the 150 total credits required to take the Uniform CPA Exam.