Accounting Department

Post Baccalaureate Certificate in Accounting

 

The Post Baccalaureate Certificate in Accounting is designed for students with a bachelor's degree who wish to complete the educational requirements for the CPA exam without enrolling in a graduate program. For such students, the Post-Baccalaureate Certificate in Accounting creates a structured program that indicates successful completion of accounting study at UMSL beyond an undergraduate degree.

Prerequisites:

Accounting Course Requirements:
Completion of 27 credit hours of accounting courses at the 3000-level or above, at least 15 of which are completed at UMSL. The accounting courses must include the six required courses and three accounting electives. Courses previously completed can be waived upon presentation of appropriate documentation. Waived courses will not count toward the 15 credit hours at UMSL.

Completing the requirements:
Students with undergraduate accounting degrees can complete the Certificate program in one calendar year.

Students without undergraduate accounting degrees (but with the minimum requirements listed above) will need an additional semester, completing the Certificate program in 16 months.

Required courses (offered at least two semesters per year):

BA 3401: Financial Accounting & Reporting I
BA 3402: Financial Accounting & Reporting II
BA 3411: Cost Accounting
BA 3421: Accounting Information Systems
BA 3441: Income Taxes
BA 4435: Auditing

Electives (offered at least one semester per year)
BA 3451: Accounting for Governmental and Not-for-profit Entities
BA 3498: Seminar in Accounting (Topics vary each year)
BA 4401: Financial Accounting & Reporting III
BA 4402: Financial Accounting & Reporting IV
BA 4405: Professional Accounting Research
BA 4441: Advanced Federal Income Taxation of Businesses
BA 4442: Advanced Tax Topics

Post-Baccalaureate Certificate in Accounting and qualifying for the CPA exam in Missouri:

Successful completion of the Certificate includes all the accounting courses needed to qualify for the CPA exam in Missouri. Missouri also requires a total of 60 credit hours in business (including the accounting courses). Many students with undergraduate degrees in business have already satisfied this requirement. Students without business degrees will need additional courses to qualify for the CPA exam.

In addition, Missouri requires 150 credit hours of college level coursework to qualify for the CPA exam. Students with 120 credit hours of undergraduate work will need one additional course to satisfy the 150-hour requirement.

Some Sample Certificate Programs
Each program will depend on the student's interests and the electives offered, which vary from year to year. Here are some examples illustrating how the program could be completed by a student who had started in fall 2006:

Full-time student with UMSL Bachelor of Science in Accounting:

Fall 2006
4401: Financial Accounting & Reporting III
4402: Financial Accounting & Reporting IV
4441: Advanced Federal Income Taxation of Businesses
3498: Seminar in Fraud Detection and Prevention

Spring 2007
4405: Professional Accounting Research
4435: Auditing
3491: Topics in Accounting and the Law
3491: International Accounting

Summer 2007
3451: Accounting for Governmental and Not-for-profit entities
One additional course (either accounting or non-accounting) may be necessary to fulfill the 150-hour requirement.

Student without accounting background:

Fall 2006
3401: Financial Accounting & Reporting I
3421: Accounting Information Systems

Spring 2007
3411: Cost Accounting
3402: Financial Accounting & Reporting II

Summer 2007
3451: Accounting for Governmental and Not-for-profit entities
3441: Income Tax

Fall 2007
4435: Auditing
4401: Financial Accounting & Reporting III
4402: Financial Accounting & Reporting IV
One additional course (either accounting or non-accounting) may be necessary to fulfill the 150-hour requirement. A student without an undergraduate degree in business will need additional business courses to fulfill the CPA requirements.

If you are interested in learning more about the UMSL Post-Baccalaureate Certificate in Accounting, please contact:

Undergraduate Advising
College of Business Administration
487 Social Science Building (SSB)
314-516-5888
bus_undergrad@umsl.edu