2023-2024 Catalog 
    
    Dec 03, 2024  
2023-2024 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 in business with an emphasis in accounting) who want to pursue licensure as a Certified Public Accountant (CPA).  The MSA helps graduates develop a deep knowledge of high-level accounting practices and will provide students with the knowledge and skills necessary to have successful careers in accounting. This 30-credit hour program, together with a student’s undergraduate degree in accounting, is designed to satisfy the 150-credit hour requirement for licensure in Colorado and most other states.


MSA Program

The program accommodates the needs of working professionals.  Students enrolling in the MSA program on a part-time basis may complete the program in 24 months. Students may also fast-track through the curriculum by completing their degree requirements in an accelerated 12-month time frame (depending on undergraduate coursework). Students may begin the program in the fall, spring, or summer semesters.
 

Flexible Scheduling
The UCCS MSA program is a 30-credit, hybrid graduate accounting program that combines in-person and online learning to provide students with optimal flexibility.  Students who cannot meet in person for the on-campus accounting courses may attend remotely.  All on-campus classes are offered in the evening hours. Students can elect to enroll in online business electives to allow for further flexibility.  The combination of campus, remote synchronous, and online provides flexibility to students who are also busy working professionals.  The MSA program is considered a campus, hybrid program. A student will be classified as a Colorado resident or non-resident.  

 

MSA Graduate Admission

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

PRIOR ACADEMIC EXPERIENCE: A 4-year baccalaureate degree in accounting (or business with an emphasis in accounting) from a regionally accredited institution, including successful completion of the prerequisite courses or their equivalents. A grade of C or higher must be earned in all pre-requisite coursework and coursework must have been taken within the last 10 years. Successful applicants will generally have a cumulative GPA of 3.0 or higher, particularly in upper-division classes and accounting coursework.

ADMISSION TEST: Applicants must submit scores from either the Graduate Management Admission Test (GMAT) or Graduate Record Examination (GRE). Well qualified applicants may be eligible for the GMAT/GRE waiver option. More information about the GMAT/GRE waiver is available by visiting www.uccs.edu/msa or by contacting the Graduate School of Business Administration Office at GSBA@uccs.edu.

ADDITIONAL MSA Application Materials: In addition to official transcripts from regionally accredited institutions attended, students must submit a goal statement, resume, and optional letters of recommendation. International applicants must also demonstrate English language proficiency (i.e.TOEFL or IELTS scores).

Alternative Accounting Pathways
The College of Business offers different pathways for students interested in pursuing graduate accounting education at UCCS.  Students who do not have an undergraduate background in accounting (or in business with an emphasis in accounting) may still pursue careers in accounting through the Master of Business Administration (MBA) with an emphasis in accounting or the Graduate Certificate in Accounting.
 
Provisional and Undergraduate Senior Admits
At the discretion of the admissions committee, an applicant not meeting the criteria for regular admission may be admitted as a provisional student. Students who are offered provisional admissions to the program will receive a letter from the College of Business Graduate Program outlining the conditions which must be met to become a regular degree-seeking student. When the student meets the conditions of their provisional admissions, the College of Business will reclassify the student’s status to be fully admitted to the program. Provisional students have all the rights and privileges and are subject to the same standards of performance required of regularly admitted students.

UCCS seniors who have satisfied the undergraduate residence requirements and who need no more than 9 semester hours to meet their requirements for an undergraduate degree may be contingently admitted to the MSA program. They must meet regular admissions criteria, submit a completed application by the published deadline, and submit the “Undergraduate Senior Admit Eligibility’ form signed by their undergraduate advisor confirming the number of credits needed to complete the bachelor’s degree.  Students may request the Undergraduate Senior Admit Eligibility form from the College of Business Advising Office by emailing their academic advisor. 

Undergraduate senior admits must complete their final undergraduate courses during their first semester as an MSA student. Students may be limited to one or two graduate courses contingent on the number of hours needed to complete the bachelor’s degree.

Application Process and Deadlines
The UCCS online application, official GMAT or GRE scores, official transcripts (not student copies) from each post-secondary institution attended, a resume, a goal statement, and the nonrefundable application fee should be submitted by the priority deadline. While the GMAT or GRE is required as part of the admissions process, applicants may be eligible to receive a waiver based on academic performance, advanced degrees, or accounting work experience. Applicants eligible for the GMAT/GRE waiver will need to select the waiver option on their application. Additional fees may apply.

Visit www.uccs.edu/msa for more information or contact the Graduate School of Business Administration by phone at 1-800-990-8227, ext. 3408, or by email at GSBA@uccs.edu.

 

The Graduate School of Business Administration programs adheres to policies set by the College of Business and Administration (refer to the General Academic Policies under the College of Business and Administration section of this catalog) and the UCCS Graduate School at https://graduateschool.uccs.edu/current-students/policies-and-procedures.  In addition, students should understand the following guidelines and policies:

 

Graduate Academic Advising
It is recommended that graduate students meet with an advisor during their first semester of attendance to prepare a degree plan. Students should meet periodically with an advisor thereafter.

Degree Audit
Degree Audit is a system used to automatically check a student’s progress in their chosen degree program(s). The system produces point-in-time reports. These reports allow students and advisors to see how courses apply to requirements and what requirements are remaining to graduate.  Students may access their degree audits through the MyUCCS portal.

Expected Software Skills
MSA students are expected to be proficient with word processing, spreadsheet, and presentation programs such as Microsoft Word, Excel, and PowerPoint. If students are deficient in any of these skills, it is their responsibility to mitigate the deficiency before enrolling in the program.

Technical Requirements & Recommendations
The College of Business follows the technical requirements approved by the campus.  Faculty may use Respondus LockDown Browser & Monitor for virtual proctoring of online tests in Canvas.  A webcam is required for monitoring.

Students may be unable to install Respondus LockDown Browser & Monitor on a some computers (i.e. work computers, library computers) due to firewalls, content filters, proxy servers, and or other security software with similar functions.  For students without a personal computer, Respondus LockDown Browser is installed on every computer in open computer labs on campus.

 

Academic Policies

Access to Graduate Courses
Students must be officially admitted to the Graduate School of Business Administration to register for graduate-level business courses. Students who are admitted to other UCCS graduate programs may be eligible to register for College of Business graduate courses with permission from their advisor. All course prerequisites must be met. Visiting students from other universities should contact the Graduate School of Business Administration at gsba@uccs.edu for more information.

Course Load
The typical course load is 3-6 credit hours (1 to 2 classes) for a working MSA student and 9-12 credit hours (3 to 4 classes) for those attending school full-time.

Completion Time Limits
Although students are normally expected to complete a master’s degree in one to three years, candidates for the MSA degree in the College of Business should complete their requirements within six years. The College of Business, Graduate School of Business Administration does not validate outdated courses that exceed the six-year timeline. Students will be required to repeat any course that exceeds the six-year timeline with the same or an approved substitute course in the Graduate School of Business Administration.

Leave of Absence
Students who need to take a leave of absence for longer than one semester should discuss their decision with the Graduate School of Business Administration Graduate Office and complete the Request for Leave of Absence Form. A leave of absence may occur for one year (3 continuous semesters including summer). Students who do not return within a year may need to reapply for admission to the MSA program. A leave of absence does not extend the prescribed time limit to complete the degree requirements (Refer to the Completion Time Limits).

A program may also place a student on an administrative leave of absence if the student is not making satisfactory academic progress in the program. An administrative leave of absence cannot be used in place of academic probation but may be used simultaneously. The program may request that students meet certain conditions before returning.

 

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 they have received a grade below a C. Both the original grade and the grade for the repeated course count in the computation of the grade point average.

Cumulative GPA Calculation
The graduate program GPA for the MSA will consist of only 6000 level courses.  This GPA may differ from the cumulative GPA on the student’s transcript.

Grade Point Average (GPA)
No individual grade below a C will count towards the graduate degree requirements. To remain in good academic standing and to earn a graduate degree, a student is required to maintain at least a B (3.0) GPA in the program.  This includes all 6000-level work required for the degree while taken at this University (classified and unclassified) and may differ from the University transcript GPA.

Academic Probation & 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 of less than a B (3.0) in their degree audit will be placed on academic probation.

In general, students will not be placed on probation until a minimum of nine (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 their grade point average to 3.0. Courses taken to raise the cumulative grade point average must apply 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 frame 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 a 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 2.0, they may be suspended immediately. A suspended graduate student is eligible to petition for readmission after one calendar year.

 

Transfer Credit Policy
Transfer credits may apply to the MSA program with approval from the MSA Faculty Director.  A maximum of 6 credit hours of appropriate coursework from another AACSB-accredited graduate program may be considered for transfer to the degree program. The grade received for a transfer class must be a “B” or higher. The class cannot have been used to fulfill requirements in another graduate program (or bachelor’s degree). All work accepted for transfer must have been completed within the approved degree time limit (maximum 6 years).
 

Grades Received Before Admission to the College of Business Graduate Program
Grades from courses transferred from another institution or other CU campuses are not included in the program GPA calculation at UCCS.

The university grade point average does not include any courses taken while in unclassified status; however, the grade point average will include all unclassified courses taken in a business graduate certificate that is applied to the graduate degree.

 

Credit Earned through a Business Graduate Certificate at UCCS before Admission to the College of Business Graduate Program
Credits earned through a UCCS College of Business Graduate Certificate may be applied to the MSA. Each course must have a grade of B or better. All work must have been completed within the approved degree time limit (maximum six years).   The MSA program may accept up to 12 credits from the Graduate Certificate.

 

Graduate Internships
At the graduate level, internships are 3 credit hours, satisfactory/unsatisfactory 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 before 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 of internship may be applied to a graduate business degree.

Internships are not available for students pursuing College of Business Graduate Certificates.

 

Graduation Requirements

Graduation Audit
All students should contact the Graduate School of Business Administration Office for a complete academic evaluation in the semester before graduating. Failure to request an audit or failure to complete audit documents on time may delay a student’s graduation.

Students must also complete an application for candidacy and apply for graduation through the student portal to be eligible for graduation.  The deadlines for the application for candidacy and online diploma card are determined by the Graduate School and are strictly enforced.

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.

MSA Degree Requirements


Credit Hours

Students must successfully complete both a minimum of 30 semester hours of graduate coursework and complete 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. A grade of C or higher must be earned in all coursework including undergraduate prerequisite classes.

 

MSA Options

  • Part-time: Average completion time is 24 months; maximum allowed is up to 6 years to complete the program.
  • Full-time: Fast-track to complete the program in 12 months.
  • MSA plus Graduate Certificate (MSA+):12 credits of elective coursework in a focused area in business.

MSA Prerequisite Requirements (18 hours)


The prerequisite courses below (or their equivalents) are required for admission to the MSA program. 

Masters of Science in Accounting (30 hours)


Required Elective Hours (12 hours)


Students may select elective courses from:

  • Approved Graduate Business Courses (excluding STRT 6000 and MBA Foundation Courses)
  • Graduate Accounting Courses (excluding ACCT 5500 and ACCT 6100)
  • Graduate Internship in Accounting (ACCT 6960) - up to a maximum of 3 credit hours
  • Coursework in a focused area in business to satisfy a business Graduate Certificate.
 
MSA+ Certificate Option
The MSA program requires students to choose any four (12 credits) graduate business electives. The MSA+ provides an opportunity for students to earn an MSA degree plus a graduate certificate in a non-accounting business area. Students take their four business electives in a specialized area of study. Adding a graduate business certificate enhances the strong accounting foundation obtained in the MSA program with a concentration in another business management area.

Though students can earn a certificate from various disciplines, the most popular graduate certificates for MSA students are Finance, Management, or Service Management.  Graduate Certificates are available both on-campus or online, but all certificates may not be available in both formats. Certificates are offered in the following areas:

  • Cybersecurity Management (Online)
  • Finance (Campus and Online)
  • Health Care Administration (Online)
  • Innovation Management (Campus and Online)
  • International Business (Campus and Online)
  • Management (Campus and Online)
  • Marketing (Campus and Online)
  • Operations & Supply Chain Management (Online)
  • Project Management (Online)
  • Service Management (Campus)
  • Sport Management (Online)

MSA End of Program Assessment


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

Accounting Notes


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.  The 150 semester hours must include 33 total accounting hours, of which 27 must be upper-division. Six of these accounting semester hours must be in auditing and three of these accounting semester hours must be in accounting or business ethics. The 150 semester hours must also include at least 27 semester hours in other non-accounting business courses. No more than 9 semester hours in any single area may be used to satisfy these requirements.

Colorado is currently considered a Substantially Equivalent jurisdiction. The concept of Substantial Equivalency was developed to allow licensed CPAs to practice across jurisdictions more readily, meaning a CPA with a CPA license in good standing from a jurisdiction with CPA licensing requirements may be granted a privilege to practice in another jurisdiction that is not the CPA’s principal place of business.

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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