2023-2024 Undergraduate Catalog

Accounting Comprehensive Major, 78 hours: B.S.—No Minor Required

CIP: 520301

Students choosing a comprehensive major in Accounting must complete and earn a minimum grade of C for each of the courses in the Common Professional Component and in the required courses for the public accounting track or managerial accounting track.

The Public Accounting Track is designed to prepare students for careers in public accounting and/or to take the examination to become a Certified Public Accountant (CPA). Students wishing to sit for the CPA examination must have 120 credit hours, but must obtain 150 credit hours to be eligible for CPA licensure. Note the CPA requirements can vary by state. Students should complete the public accounting track and continue with an additional 30 hours of coursework to be eligible. Most students will choose to earn an MBA. (See Northwest Missouri State University Graduate Catalog and your advisor.)

The Managerial Accounting Track is designed to prepare students for careers in management accounting and to take the examination to become a Certified Management Accountant (CMA).

Both tracks have an online-only option.

Requirements

The Northwest Core (44-47 hours)

Institutional Requirements (4 hours)

Common Professional Component (48 hours)

Public Accounting Track (30 hours)

ACCT 51301Cost Accounting

3

ACCT 51303Individual Taxation

3

ACCT 51304Business Taxation

3

ACCT 51306Intermediate Accounting I

3

ACCT 51307Intermediate Accounting II

3

ACCT 51308Accounting Information Systems

3

ACCT 51401Intermediate Accounting III

3

ACCT 51403Advanced Accounting

3

ACCT 51404Auditing

3

FIN 53312Business Law II

3

Managerial Accounting Track (30 hours)

ACCT 51301Cost Accounting

3

ACCT 51304Business Taxation

3

ACCT 51306Intermediate Accounting I

3

ACCT 51307Intermediate Accounting II

3

ACCT 51308Accounting Information Systems

3

ACCT 51402Advanced Cost Accounting

3

ACCT 51403Advanced Accounting

3

ACCT 51404Auditing

3

FIN 53327Intermediate Financial Management

3

Advisor-approved elective in ACCT, FIN, MGMT, or CSIS

3

Free electives as needed to reach minimum 120 graduation hours

This is an ACBSP accredited program.