2017-2018 Catalog 
    
    Nov 27, 2024  
2017-2018 Catalog [ARCHIVED CATALOG]

Accounting, MSA


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The Master of Science in Accounting (MSA) is designed for those with an undergraduate degree in accounting or business who want to pursue licensure as a Certified Public Accountant (CPA).

MSA Program

All of the MSA accounting classes are offered at the UCCS campus only. It is designed for students to complete their degree as a full-time  student in as little as 12 months (depending on undergraduate coursework) or as a part-time student in up to five years.  Students may begin the program in the fall, spring, or summer semester.

MSA Graduate Admission

Admission Criteria

The Graduate School of Business Administration seeks to admit students who show a high likelihood of postgraduate accounting study.

  1. Prior Academic Experience. A 4-year baccalaureate degree in accounting or business from a regionally accredited institution, including successful completion of the prerequisite courses. Successful applicants will generally have a cumulative GPA of 3.0 or higher, particularly in upper division classes and accounting coursework.  Students who do not have an undergraduate background in accounting or business can still pursue careers in accounting and licensure as a CPA through the Master of Business Administration with an emphasis in accounting.
  2. Admission Test. Applicants must submit scores from either the Graduate Management Admission Test (GMAT) or Graduate Record Examination (GRE). The GMAT/GRE may be waived for applicants who have already earned an advanced degree in another field. Applicants who have a strong GPA (3.25+) and significant (7+ years) full-time professional work experience in business and accounting may qualify for an alternate application process. UCCS undergraduate accounting students are eligible for a GMAT waiver if the following conditions are met:
  • Graduated within the last 3 years with a BS in Business with an accounting emphasis or have senior status as a UCCS undergraduate business major with an accounting emphasis, and
  • Have a minimum 3.5 GPA within the last 60 hours of coursework

Applicants who are admitted to the MSA program under this GMAT waiver exception cannot transfer into the MBA program. Students interested in transferring to the MBA program must apply and meet all the application requirements, including completion of the admissions test, to be considered for admission.

      3. Additional MSA application materials include a student’s statement of interest, resume and optional letters of recommendation. International applicants must also demonstrate English language proficiency via TOEFL or IELTS scores.

Provisional Admits
Applicants needing one or two prerequisite courses may be admitted on a provisional basis at the discretion of the admissions committee.

Application Process and Deadlines
The application, GMAT or GRE, one official transcript (not student copies) from each post-secondary institution attended, a resume, a statement of interest, and the nonrefundable application fee should be submitted by the priority deadlines.

See the Graduate School of Business Administration Office website: http://www.uccs.edu/business/academics/masters-degree.html for the online application or contact the graduate program advising office by phone at 1-800-990-8227, ext. 3408, or by email at cobgrad@uccs.edu.

Graduate School of Business Administration Academic Policies

Access to Graduate Courses
Students must be officially admitted to the graduate program in order to register for graduate level courses. All course prerequisites must be met. Interested students should contact the Graduate School of Business Administration for more information.

Course Load
The typical course load is 3-6 hours for a working graduate student and 9-12 hours for those attending school full-time during the fall and spring semesters. Students are limited to 12 credit hours for the fall and the spring semesters. Students are limited to 6 credit hours for the summer semester. Credit hours over these limits require that an academic petition be approved. Concurrent enrollment in both campus and online classes is subject to the same credit hour limits.

MSA Completion Timeframe
Candidates for a graduate degree are expected to complete the degree within five years. If coursework is completed more than five years before the expected graduation date, the work will not be accepted for the degree unless it is validated by the Graduate School of Business Administration.

MSA Standards of Performance

Course Repeat Policy
Any grade below C (2.0) is not a passing grade for graduate students. A student may repeat a course once for which he or she has received a grade below C. Both the original grade and the grade for the repeated course count in the computation of the grade point average.

Grade Point Average
No individual grade below a C will count towards degree requirements. To be in good standing, students must have an overall grade point average of no less than 3.0 for all degree program coursework attempted.

Probation and Suspension
The academic performance of each student will be reviewed at the end of each semester. Any student who has a cumulative grade point average less than 3.0 in graduate coursework will be placed on probation. In general, students will not be placed on probation until a minimum of 9 semester hours has been attempted. After a student has been placed on probation, the student has a maximum of one calendar year to raise his or her grade point average to 3.0. Courses taken to raise the cumulative grade point average must be applicable to the degree, and must be taken in the three semesters (including summer) immediately following the semester in which the cumulative grade point average fell below 3.0. Failure to raise the cumulative grade point average to 3.0 in the time period outlined will result in immediate suspension. While on academic probation, failure to demonstrate satisfactory academic progress (meaning the cumulative GPA must improve each semester that classes are taken) towards the graduate degree may result in academic suspension. In the event a student attains probationary status more than one time, the same time limits shall apply. If a student’s cumulative GPA drops below a 2.0, they may be suspended immediately.  A suspended graduate student is eligible to petition for readmission after one calendar year.

Transfer Policy
A maximum of 6 semester hours of appropriate coursework from another AACSB accredited graduate program may be considered for transfer to the degree program. Transfer work may be no older than five years at the time of graduation from the degree program.

Graduate Internships
At the graduate level, internships are 1-3 credit hours, pass/fail only and may be used as business elective credit. Internships are approved through an application process, which can be obtained through the College of Business Career Development Center. Students must apply prior to beginning their internship duties and should register for credit during the semester in which the internship is being completed. A maximum of 3 credit hours on internship may be applied to a graduate business degree. 

Graduate Academic Advising
Each graduate student must meet with an advisor during the student’s first term of attendance to prepare a degree plan.

Graduation Requirements

Graduation Audit
All students must contact the Graduate School of Business Administration Office for a complete academic evaluation DURING THE SEMESTER PRIOR TO THEIR FINAL SEMESTER. Failure to request an audit or failure to complete audit documents in a timely manner may delay a student’s graduation.

Commencement
Students seeking to participate in commencement and other academic ceremonies will need to complete ALL academic requirements in advance. Participation in academic ceremonies that recognize or honor students for the completion of an academic program or specific academic accomplishment is based on the understanding that all requirements have been completed. Every effort will be made to determine eligibility in advance, and only students who have met requirements will be permitted to participate.

MSA Degree Requirements


Credit Hours

Students must successfully complete both a minimum of 30 semester hours of graduate coursework and an end of program assessment for the MSA degree. This coursework consists of 18 hours of accounting courses and 12 hours of other business elective courses.

Required Elective Hours (12 hours) from the following:


Graduate Business Courses (see MBA program for courses)

Graduate Accounting Courses (excluding ACCT 5500/5590 and ACCT 6100/6190)

Graduate Internship in Accounting (ACCT 6960) - up to a maximum of 3 credit hours

MSA End of Program Assessment


All students must complete an end of program assessment during their final semester in the program.

Accounting Notes


The MSA helps graduates develop a deep knowledge of all areas of accounting and prepare for the CPA exam. This 30 credit hour program, together with a student’s undergraduate degree in business or accounting, is designed to satisfy the 150 credit hour requirement for licensure in Colorado and most other states.

As of July 1, 2015, students applying for licensure as CPAs in the State of Colorado must hold a bachelor’s degree and have completed a total of at least 150 semester hours, including 27 hours of upper-division accounting. Six of these accounting semester hours must be in auditing and three of these accounting semester hours must be in accounting ethics. These total hours must also include at least 27 semester hours in upper-division business courses. Three semester hours must be in business, technical, or accounting communications. No more than nine semester hours in any single area may be used to satisfy these requirements.

The above rules/policies are state guidelines that are subject to change.

Students should understand the requirements for sitting for the CPA examination and for CPA licensure.  More information about these state requirements is available at the National Association of State Boards of Accountancy website: www.nasba.org.

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