The
degree program in Accountancy prepares students for entry into a professional
career in accounting in either the private or public sector. The program
is designed to provide students with an educational foundation upon
which they can grow professionally in the practice and study of accounting
as they progress throughout their careers.
Undergraduate Program Requirement
To be admitted to the Bachelor of Science in Accountancy program,
students must meet all requirements for admission to the School
of Business. In addition, students must have at least a 2.5 grade
point average overall at the University and in all required accounting
courses taken at the University. Students who fail to maintain at
least a 2.5 grade point average at the University, both overall
and in required accounting courses, may not take additional accounting
courses until the grade point requirements are met. (They may repeat
those taken previously, subject to School of Business policy.) Students
remaining below a 2.5 grade point average either overall or in required
accounting courses for two terms may be dropped from the Accountancy
program. In addition, a student may be dropped from the Accountancy
program for receiving any combination of three withdrawal, incomplete,
or failing grades in a single required accounting course.
Graduation in Accountancy requires a 2.5 grade point average overall
at the University and in all required accounting courses taken at
the University. Candidates also must satisfy the program research
requirement and the University's Senior Assignment requirement.
Before admission to the program, students should contact the School
of Business Student Services office to consult with an adviser to
plan a program of study.
Degree Requirements Bachelor of Science in Accountancy
| Total hours for General Education, Special Major,
and General School of Business Requirements |
73–79 |
| General Business Administration 400 |
3 |
| Accounting 301, 302, 303, 311, 312, 315, 321, 340, 401, 431 |
30 |
| Research Requirement: All students must take an approved course
that includes a significant research report. The research requirement
normally will be met by taking Accounting 303 or other course
specified by the Department. |
|
| Electives outside the School of Business |
12–18 |
| Total Program Requirements |
124 |
Graduate Program Requirement
General Information
Admission
Program of Study
Research Project & Final Examination
General Introduction
The Master of Science in Accountancy (MSA) degree program provides
an advanced professional plan of study designed to prepare individuals
for careers as professional accountants in public accounting, industry,
or the not-for-profit and governmental sectors. The degree program
provides graduates with the skills and knowledge needed (1) to enter
the accounting field and (2) as a foundation for advancement to the
highest levels of the profession. Completion of this program will
provide, in most cases, the educational qualifications required to
sit for the Uniform Certified Public Accountant Examination. Upon
completion of the MSA program, candidates should have acquired the
technical knowledge that will serve as a basis for preparation for
the relevant professional examination required for certification as
a Certified Public Accountant, Certified Management Accountant, or
Certified Internal Auditor.
The MSA program builds upon the student's general education and foundation
knowledge of business and accounting to provide a deeper understanding
and greater knowledge of business and accounting, including specific
areas of study. In addition, the program emphasizes the development
of problem-solving, reasoning, and analytical abilities, as well as
communication and other interpersonal skills.
The MSA program is designed to be completed on either a full-time
or part-time basis. Full-time students normally can complete the program
courses and elective requirements in 1 or 2 years. Depending on the
number of courses taken each semester, part-time students may be able
to complete the program and elective requirements in 2 to 4 years.
Admission
Applicants for admission to the MSA program must meet the requirements
for admission to the Graduate School and must complete the GMAT with
a minimum score of 500 and a score of at least 25 each on the verbal
and quantitative portions of the examination. Based on the formula
where the admission score equals 200 times the undergraduate grade-point
average (A = 4.0) plus the GMAT score, admission requires a total
score of 1100. In addition, students also must submit GMAT Analytical
Writing scores. International students also must earn a TOEFL score
of 550 and submit a score on the Test of Spoken English (TSE).
No graduate accounting courses may be taken for credit toward the
MSA degree without first completing the following admission prerequisite
courses, or their equivalent, with a grade-point average of 2.7 or
better: ACCT 200 or 501, ACCT 301, 302, 303, 311, 312, 315, 321, MS
502 and CMIS 108; these courses do not carry credit toward the MSA
degree. Prerequisite courses taken prior to admission to the MSA program
ordinarily must have been taken within 6 years of the date the applicant
is admitted. An MSA student undertaking prerequisite courses may be
terminated from the program if (1) the student's grade-point average
calculated over all prerequisite courses taken at SIUE falls below
2.7 for more than 1 semester, (2) the student receives a grade of
less than C in any prerequisite course, or (3) the student fails to
make satisfactory progress.
Successful completion of the MSA program requires that the candidate
have excellent written and oral communication skills and an aptitude
for analyzing complex problems. In addition, computers will be used
extensively in the program. Weaknesses in communication skills, computers,
or statistics should be corrected through remedial courses or self
study prior to seeking admission to the program.
Program of Study
The MSA degree requires completion of a minimum of 30 semester hours
of course work and a maximum of 48 hours beyond the prerequisite courses.
No more than 12 hours of 400-level course work may apply toward elective
requirements of the MSA degree. Specific courses, or their equivalents,
used to satisfy a student's undergraduate degree requirements may
not be used by that student in satisfying the program or elective
requirements of the MSA degree. No more than 9 elective hours taken
outside the School of Business will count toward the MSA degree. At
the discretion of the program director, a maximum of 6 semester hours
of elective requirements may be satisfied by transfer of credit from
other institutions. For transfer credit, a grade of B or better must
have been earned in the course. Ordinarily, business courses may be
transferred only from institutions accredited by the American Assembly
of Collegiate Schools of Business. Courses transferred may not have
been used to satisfy requirements for any other degree.
Each student's program of study must be approved
by his or her graduate advisor. The program of study consists of three
parts following completion of all admission prerequisites:
Foundation Courses (up to 18 semester hours):
For students not having completed appropriate courses in the business
disciplines within a reasonable time prior to admission, course work
will be determined after evaluation of prior courses completed in
the area and grades received in those courses, the time since completion
of the prior course work, and other evidence of currency of their
business knowledge. Determinations of deficiencies made by the program
director are final. An undergraduate business degree from SIUE, or
the equivalent, completed within 6 years prior to admission to the
MSA program normally will satisfy the foundation course requirements.
The foundation courses constituting the core areas of business are:
FIN 513, MGMT 514, CMIS 515, MKTG 516, and PROD 519
Program Courses (9 hours):
ACCT 510, 580 (taken in the last semester of study), and one of the
following courses: ACCT 531, 541, 561.
Elective Courses (21 hours; the same course
may not be used to meet both the program course and elective course
requirements):
Accounting Electives (6 to 12 hours; at
least 3 hours in courses numbered above 530): ACCT 401, 431, 531,
541, 551, 552, 561, 565, 567, 581, 597, 598.
Other Electives (9 to 15 hours; no more
than 9 hours outside the School of Business): ECON 415, 417, 437,
445, 461, 462, 514, 515, 535, 543, 545, 561; FIN 450, 541, 542, 543;
MGMT 551, 553, 561; CMIS 450, 464, 468, 472, 515, 520; MBA 531, 532,
533, 534; additional courses with the approval of the program director
(may include courses outside the School of Business).
To remain in good standing in the MSA program, students must maintain
a 3.0 (B) grade-point average in all courses taken in the MSA program
(excluding prerequisite courses) and in all program and approved elective
courses. Students who are not in good standing for more than one semester
may be terminated from the program. To graduate with the MSA degree,
students must complete all program requirements and have a 3.0 grade-point
average in all courses taken in the MSA program (excluding prerequisite
courses) and in all program courses and approved elective courses.
Only program and elective courses taken within a 6-year period preceding
the completion of all requirements for the MSA degree will count toward
the degree. Foundation courses taken to provide the common body of
knowledge in business must be taken within an 8-year period preceding
the completion of all requirements for the degree.
Research Project and Final Examination
Asignificant research project resulting in a written report and a
final examination based on the approved program of study are required
of each student to be awarded the MSA degree. Both requirements will
be completed as part of the requirements for ACCT 580. A satisfactory
grade must be received on both the research report and final examination
for completion of the degree requirements.
Ordinarily, the final examination will be administered as part of
ACCT 580. The examination will include questions related to the students'
program of study, their work in ACCT 580, and their research projects.
Some parts of the final examination may be common to all students,
while other parts will relate to the individual programs of study
of the specific students. Examination committees will consist of the
instructor of ACCT 580 and two other members of the Graduate Faculty
of the School of Business appointed by the program director. For a
student to pass the final examination, at least two of the three members
of the examination committee must concur that the student should receive
a passing grade.
Students who do not pass the MSA final examination on the first attempt
will have one additional opportunity to complete the final examination.
A student who fails the final examination on the second attempt will
be required to complete additional course work specified by the program
director before attempting the final examination a third time. Students
who do not pass the final examination after three attempts will be
terminated from the program.
The MSA research project must be completed satisfactorily as a requirement
for passing ACCT 580. However, work on the project is not restricted
to ACCT 580. Students are expected to begin developing a research
topic and proposal as early as possible in the program and should
make substantial progress on the project during completion of the
two program courses that are prerequisites to ACCT 580.
Each student's program will be tailored to that individual so all
students can follow their interests through integrated sequences of
courses. The entire program is designed to place emphasis on critical
thinking, research, and problem-solving. Therefore, the research requirement
is not meant to be viewed as the isolated requirement of a single
course but the culmination of the student's program of study.
If you have any furthur questions, please contact
School of Business or our program through phone or mail. Thank
you.
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