Program Overview

Accounting Post Baccalaureate Undergraduate Certificate

Program Requirements

The Accounting Post Baccalaureate Undergraduate Certificate requires a bachelor's degree in any subject. Prerequisite courses include:

• MATH 1030: College Algebra (MOTR MATH 130)
• ACCTNG 2400: Fundamentals of Financial Accounting
• ACCTNG 2410: Managerial Accounting

Required Courses

Complete 27 hours of accounting courses at the 3000-level or above, with at least 15 hours completed at UMSL. The accounting courses must include the six required courses listed below and three accounting electives:

• ACCTNG 3401: Financial Accounting and Reporting I
• ACCTNG 3402: Financial Accounting and Reporting II
• ACCTNG 3411: Cost Accounting
• ACCTNG 3421: Accounting Information Systems
• ACCTNG 3441: Income Taxes
• ACCTNG 4435: Auditing
• Electives: Select three of the following:
  • ACCTNG 3451: Accounting for Governmental and Not-For-Profit Entities
  • ACCTNG 4401: Financial Accounting and Reporting III
  • ACCTNG 4402: Financial Accounting and Reporting IV
  • ACCTNG 4441: Advanced Federal Income Tax: Business Taxation

Total Hours: 27

Notes on 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). Many students with undergraduate degrees in business have satisfied this requirement. A student who has not satisfied this requirement must take additional business classes in order to qualify for the CPA exam.

In addition, Missouri requires 150 credit hours of college-level coursework in order to qualify for the CPA exam. A student who has completed a 120-hour undergraduate business degree and the Post-Baccalaureate Certificate in Accounting will need additional coursework in order to satisfy the 150-hour requirement.

Learning Outcomes

Upon completion of the program, certificate earners will be able to:

• Analyze business process transactions and create financial statements
• Critically examine strategic options relevant to business processes, corporate governance, internal controls, and security
• Assess business decisions in the functional areas of financial analysis, corporate governance, taxation, and business processes