17³Ô¹Ï

Location: 236 Galloway Business Bldg.,  Phone: (409) 880-8610;  Fax:  (409) 880-8611

Chair:  Dr. Toni Mulvaney toni.mulvaney@lamar.edu

Degrees Offered

Bachelor of Business Administration - Accounting - 120 hours

Master of Science - Accounting - 34 hours

The Department of Accounting and Business Law offers a Bachelor of Business Administration degree in accounting, a Master of Science in Accounting and a graduate certificate in accounting. The B.B.A. provides the student with a broad education in accounting and prepares the student for an entry level position in industry or government. The M.S.A. prepares students for positions in public accounting, industry, or government. In addition, the M.S.A. is designed to meet the educational requirements of the Texas State Board of Public Accountancy to sit for the CPA exam. The graduate certificate helps students satisfy the requirements for the CPA examination established by the Texas State Board of Public Accountancy.

Requirements for Graduation

In addition to the College of Business degree requirements for the B.B.A., the accounting major must earn a minimum grade of "B" in ACCT 2301 and ACCT 3370.Accounting majors are limited to 2 attempts to complete ACCT 2301, ACCT 3370 and ACCT 3310. A minimum grade of "C" is required in each accounting course beyond ACCT 3370. Students pursuing this degree program must take all professional upper-level courses at 17³Ô¹Ï.

Master of Science in Accounting

Director of M.S.A.:  Clare Burns, M.B.A., CPA  clare.burns@lamar.edu

The 17³Ô¹Ï Master of Science in Accounting is a 34-hour program designed to provide students with the necessary technical knowledge, communication skills, and critical thinking abilities for successful careers in public accounting, industry, government, and not-for-profit organizations. The 17³Ô¹Ï M.S. in accounting degree can satisfy all educational requirements [1] adopted by the TSBPA to sit the CPA exam in the state of Texas. 17³Ô¹Ï's College of Business is fully accredited by the Association to Advance Collegiate Schools of Business (AACSB).

The program admits students with diverse backgrounds. While a majority of M.S. in accounting students have an undergraduate degree in accounting or business, a number of students have a bachelor’s or master’s degree in areas other than business. Students admitted without the necessary undergraduate coursework in accounting and/or business will be required to take prerequisite courses in those areas before enrolling for graduate accounting or business courses.
The flexible nature of the program allows both full-time and part-time students to obtain the degree. Applications are accepted throughout the year and students are admitted in fall, spring, and summer semesters. The length of the program will vary depending on the accounting and business administration background the student possesses.

Students holding an accounting degree from a domestic accredited business program can complete the degree in as few as 34 credit hours.
Students entering the 17³Ô¹Ï M.S. in accounting program with an undergraduate degree in business from an accredited business school will likely have satisfied the business leveling course requirements and may complete the degree in as little as 49 credit hours.

For students without any previous undergraduate study in business who want to become CPA-exam ready, the 17³Ô¹Ï M.S. in accounting degree may be completed in as few as 67 credit hours. Typically students without a business background will take six accounting prerequisite courses including ACCT 2301 (with a “B” or better), the five business leveling courses and the 12 courses required by the M.S. in accounting degree. Students do not need to be admitted into the M.S.A. program to take the accounting prerequisite and business leveling courses.
In addition to satisfactorily completing the course requirements, students are required to pass an exit exam.

Education requirements to sit the CPA exam in the state of Texas:

• four-year degree from an accredited university
• 150 board-approved college credit hours
• 30 hours of ACCT above Principles
• 3 hour board-approved ethics course
• 24 upper-level business hours (Principles of Economics and Statistics are an exception)
• 2 hours of accounting research

The Texas State Board of Public Accountancy (TSBPA) makes all final decisions regarding the eligibility of exam candidates.  You may find additional information at their Internet site . Students who earned a bachelor’s degree in accounting or business from a university other than Lamar are strongly encouraged to file a Letter of Intent with the TSBPA after being admitted into the M.S.A. program to determine which undergraduate courses satisfy the TSBPA requirements.

M.S. in Accounting Admissions Requirements

Persons seeking admission to this program must meet the general requirements for admission with the following exceptions:

1.  Applicants with an undergraduate accounting degree from an accredited domestic university who have a minimum cumulative GPA of 3.0 in all accounting courses and a minimum cumulative GPA of 3.0 may be granted a waiver for the Graduate Management Admission Test (GMAT) and admitted to the M.S.A. program.

2.  Applicants not meeting the criteria in #1 and who want to be admitted directly into the M.S.A. program, must take the GMAT. The applicant’s undergraduate grade point average and GMAT scores must equal or exceed the minimum standards. Applicants must meet at least one of the following standards:

• A total of at least 1050 points based on the formula: 200 times the overall undergraduate GPA for the first baccalaureate degree (4.0 system) plus a GMAT score.
• A total of at least 1100 points based on the formula: 200 times the GPA (4.0 system) of the last 60 hours of undergraduate work for the first baccalaureate degree plus GMAT score.

3.  Applicants with an undergraduate degree in accounting must have earned a minimum 3.0 cumulative GPA in all undergraduate accounting courses taken.

4.  Domestic students who elect to take the accounting prerequisite courses and business leveling courses as a post baccalaureate student may be granted a GMAT waiver when applying to the M.S.A. program under the following conditions: The student maintained a minimum cumulative GPA in the accounting leveling courses of 3.0 and overall GPA of a 3.0.

5.  Applicants without an undergraduate degree in accounting from an accredited domestic university are required to maintain a minimum cumulative GPA of 3.0 in all undergraduate accounting courses taken before and after acceptance into the program

6.  A student whose native language is not English is expected to take a language proficiency exam.  Acceptable scores and additional information for prospective international students may be found .

7.  The pre-M.S.A. program allows a student to take up to six graduate credit hours in elective courses