Accounting Post Baccalaureate Undergraduate Certificate

Prerequisite
Bachelor's degree (in any subject)
Prerequisite Courses
MATH 1030College Algebra (MOTR MATH 130) 13
ACCTNG 2400Fundamentals of Financial Accounting 23
ACCTNG 2410Managerial Accounting 23

Required

Complete 27 hours of accounting courses at the 3000-level or above, at least 15 hours of which are completed at UMSL. The accounting courses must include the six required courses listed below and three accounting electives. Courses previously completed can be waived upon presentation of appropriate documentation. Waived courses will not count toward the 15-hour residency requirement.

Courses must be completed with a grade of C- or higher. The grade point average for all courses counting toward the Post-Baccalaureate Certificate in Accounting must be 2.3 or higher. The prerequisite for enrollment in ACCTNG 3402, ACCTNG 3411, ACCTNG 3441, ACCTNG 3451 and all 4000-level accounting courses is an upper-level accounting grade point average of 2.3 or higher.

Required Courses
ACCTNG 3401Financial Accounting and Reporting I3
ACCTNG 3402Financial Accounting and Reporting II3
ACCTNG 3411Cost Accounting3
ACCTNG 3421Accounting Information Systems3
ACCTNG 3441Income Taxes3
ACCTNG 4435Auditing3
Electives
Select three of the following: 19
Accounting for Governmental and Not-For-Profit Entities
Financial Accounting and Reporting III
Financial Accounting and Reporting IV
Professional Accounting Research
Advanced Federal Income Tax: Business Taxation
Total Hours27

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.