Program Overview

Post-Baccalaureate Certificate in Accounting

The Post-Baccalaureate Certificate in Accounting is designed for individuals who have completed a Bachelor's degree in any subject. This program requires prerequisite courses, which are outlined below.

Prerequisite Courses

• MATH 1030 (College Algebra) is a prerequisite for the required accounting courses.
• ACCTNG 2400 (Fundamentals of Financial Accounting) and ACCTNG 2410 (Managerial Accounting) are also prerequisites for the 3000-level accounting courses.
  • MATH 1030 may be taken concurrently with ACCTNG 2400, but must be completed prior to enrollment in ACCTNG 2410.

Program Requirements

To complete the Post-Baccalaureate Certificate in Accounting, students must:

• Complete 27 hours of accounting courses at the 3000-level or above.
• Ensure that at least 15 hours of these courses are completed at UMSL.
• Include the six required courses listed below and three accounting electives.
• Maintain a grade point average of 2.3 or higher for all courses counting toward the certificate.
• Complete courses with a grade of C or higher.

Required Courses

• ACCTNG 3401, Financial Accounting & Reporting I
• ACCTNG 3402, Financial Accounting & Reporting II
• ACCTNG 3411, Cost Accounting
• ACCTNG 3421, Accounting Information Systems
• ACCTNG 3441, Income Taxes
• ACCTNG 4435, Auditing

Electives

• ACCTNG 3451, Accounting for Governmental and Not-for-profit Entities
• ACCTNG 4401, Financial Accounting & Reporting III
• ACCTNG 4402, Financial Accounting & Reporting IV
• ACCTNG 4405, Professional Accounting Research
• ACCTNG 4441, Advanced Federal Income Tax: Tax Research and Business Taxation

Qualifying for the CPA Exam in Missouri

Successful completion of the Post-Baccalaureate Certificate in Accounting includes all the accounting courses needed to qualify for the CPA exam in Missouri. However, Missouri law also requires:

• A total of 60 credit hours in business (including the accounting courses).
• 150 credit hours of college-level coursework to qualify for the CPA exam.
  • Students who have completed a 120-hour undergraduate business degree and the Post-Baccalaureate Certificate in Accounting will need additional coursework to satisfy the 150-hour requirement.