Southeast Missouri State - return home Experience Southeast... Experience Success
Photo of students working in a classroom

Southeast Missouri State University


Courses & Curriculum

University Studies (general studies) =  48 hours
http://www.semo.edu/ustudies/handbook/requirements.htm

Business Core Courses =   33 hours

Support Courses =     30 hours
(Some courses may fulfill University Studies requirements.)
http://www5.semo.edu/cobadvising/ 

Courses required for accounting major = 30 hours 

Business Core Courses Required: (33 hours)
AC221  Principles of Accounting I
AC222   Principles of Accounting II
BA490   Business Policies and Strategies 
BL255  Legal Environment of Business 
FI361  Financial Management
MG301  Management and Organizational Behavior 
QM352 Management Science
QM358  Production/Operations Management 
MI375  Management Information Systems 
MK301  Principles of Marketing

International Business Core Course: (Choose One of the 3 Hours)
AC540  International Perspectives of Accounting 
BA560  International Business Study Tour 
EC580  International Economics 
FI540   International Finance 
MG560  International Management 
MK560  International Marketing 

Support Courses: (30 hours)
AD101  Introduction to Microcomputer Applications
MG252  Business Communication 
EC215  Microeconomics 
EC225  Macroeconomics 
EN140   Rhetoric and Critical Thinking 
MA134  College Algebra 
MA139   Applied Calculus 
QM257  Business Statistics 
SC105  Fundamentals of Oral Communication 
UI400  Business and Ethics 

Accounting Major Core Courses Required:  (27 hours)
AC321  Intermediate Accounting I 
AC330  Accounting Information Systems 
AC331  Cost/Managerial Accounting  
AC332  Intermediate Accounting II
AC435  Income Tax Accounting 
AC437  Auditing 

Choose 9 hours from:
AC375  Financial Statement Analysis 
AC531  Strategic Cost/Managerial Accounting 
AC540  International Perspectives in Accounting
AC573  Internship in Accounting 
AC534  Advanced Accounting 
AC545  Advanced Income Tax Accounting 
AC548  Governmental and Not-For-Profit Accounting 
AC534  Advanced Accounting 
AC547  Acounting Theory 
BL563  Law and Business 

NOTE: Education requirements to sit for the CPA examination as a Missouri candidate include:
  • Hold a baccalaureate degree in any field of study
  • Have successfully completed a minimum of 150 credit hours of higher education
  • Have successfully completed a minimum of 60 credit hours in business to include: A minimum of 33 credit hours in accounting (AC prefix required), including a course in Auditing.

In addition to successfully passing the licensing exam, the state of Missouri also has a professional experience requirement (one year for non-attest work in most business environments and two years for attest work in a CPA firm) before a license to practice will be granted. See all official requirements at the Missouri State Board of Accountancy website:  http://pr.mo.gov/accountancy.asp.

Southeast offers a 124 credit hour Bachelor of Science in Business Administration degree program. The BSBA with an accounting major provides an excellent foundation for entry into the profession, but Missouri state law requires that additional hours of study to total 150 be completed before sitting for the CPA examination. State law does not require a master's degree to fulfill the 150 credit hour CPA requirement. However, Southeast offers an accounting track in the MBA program to assist in preparing for the CPA examination and the accounting profession. Courses in business law, finance, economics and information systems are encouraged.  Students should consult their professors, and or professional contacts early in their academic program to plan the best path to fulfill their career goals.

The Certified Public Accountant's Examination is delivered in a computer-based format in four sections totaling 14 hours in length. The exam is divided into "Auditing and Attestation," "Financial Accounting and Reporting," "Regulation" and "Business Environment and Concepts." The exam is offered five days a week during two out of every three months throughout the year and is administered by private testing centers. The American Institute of Certified Public Accountants creates and grades the test.

For more information about state requirements to sit for the CPA examination and regulations for licensing see the National Association of State Boards of Accountancy (NASBA) website http://www.nasba.org/.  Students should call 800-cpa-exam to determine specific requirements for applying for the exam.  For general exam information, including a tutorial on how the computerized exam works, and the content specifications for each area tested, go to www.cpa-exam.org/.

Courses required for Accounting minors (15 hours)

Accounting (15 hours)
Required:
AC221  Principles of Financial Accounting 
AC222  Principles of Managerial Accounting
AC321   Intermediate Accounting 
Choose 6 hours from any AC course (300-500 level)

Courses are updated regularly, so be sure to meet with your advisor to design your academic plan.

Printer-friendly

E-mail this page to a friend



Accreditation

Admissions Policies

Advising

Career Opportunities

Contact Us

Courses & Curriculum

Facilities

Internships

Majors & Minors

Professional Organizations

Scholarships

Student Organizations


Faculty Credentials

Southeast A to Z
Search Southeast:
Academic Departments: To update information on this page please contact Delain Stafford, x6435.