Department of Accounting and Business Law

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

Chair:  Dr. Gisele Moss  gisele.moss@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 BBA provides the student with a broad education in accounting and prepares the student for an entry level position in industry or government. The MSA prepares students for positions in public accounting, industry, or government. In addition, the MSA 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 BBA, 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 Lamar University.


Master of Science in Accounting

Director of MSA:  Clare Burns, MBA, CPA  clare.burns@lamar.edu


The Lamar University 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 Lamar University MS in accounting degree can satisfy all educational requirements adopted by the TSBPA to sit the CPA exam in the state of Texas. Lamar University'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 MS 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 Lamar University MS 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 Lamar University MS 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 MS in accounting degree. Students do not need to be admitted into the MSA 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 http://www.tsbpa.state.tx.us/. 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 MSA program to determine which undergraduate courses satisfy the TSBPA requirements.


MS 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 MSA program.

2.  Applicants not meeting the criteria in #1 and who want to be admitted directly into the MSA 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 MSA 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 here.

7.  The pre-MSA program allows a student to take up to six graduate credit hours in elective courses towards the MSA. A pre-MSA student must have a four year undergraduate degree and meet the general university requirements for admission. After completing the six hours, the student must meet the minimum standards to be accepted into the MSA program

All applications will be reviewed on the basis of the profile material required and submitted for admission consideration. Each required document contributes to the overall profile of the candidate for admission. Qualified applicants for graduate study must provide evidence of good standing at the college or university from which they earned their undergraduate degree. The requirements outlined above represent the minimum criteria that applicants must meet to be considered for admission into the MS in accounting program. The final decision regarding admittance into the program will be made by the MSA program committee.  Meeting with the minimum admittance requirements does not guarantee an applicant's admittance into the program.


Integrated BBA/MS in Accounting

As detailed above, current law requires 150 college credit hours to sit the Uniform CPA Examination in the state of Texas.[1]  To help students meet with this requirement, the graduate college provides for dual enrollment in the BBA/MSA.  This enables a timely completion of internships that offers greater opportunities for initial employment and career success.  In addition to the exceptions to the general requirements for admission referred to above, those seeking an integrated BBA/MS in accounting may apply and be admitted to the MS integrated program prior to completing a bachelor's degree.  Applicants must:

  • complete at least 75 hours (must complete 12 hours of upper-level accounting courses including ACCT 3320)
  • have a minimum cumulative GPA of 3.0 in all undergraduate accounting courses at the time of admittance and maintain an accounting GPA of 3.0 throughout the undergraduate program
  • have a minimum cumulative overall GPA of 3.0 at the time of admittance and throughout the program.


Graduate Certificate in Professional Accounting (GCPA)

The Graduate Certificate in Professional Accounting (GCPA) is a 15-hour non degree seeking program that provides advanced accounting coursework. The GCPA is primarily designed for candidates who intend to pursue CPA certification and need to obtain additional credits in accounting. It also seeks to serve accounting professionals who seek to update and expend their accounting knowledge and skills through graduate level coursework
Certificate Program at a Glance

    The certificate program requires completion of five graduate courses (15 credits).
    Both full-time and part-time students may obtain the certificate. 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 how many courses the student completes in any given semester.

Graduate Certificate Admission Requirements

All applications to the GCPA will be reviewed on the basis of the profile material required and submitted for admission consideration. The requirements outlined below represent the minimum criteria that applicants must meet to be considered for admission into the GCPA. Meeting the minimum admittance requirements does not guarantee an applicant’s admittance into the program.

The admission requirements for the GCPA are as follows:

  • Current Lamar University undergraduate accounting students will be considered for admission provided they have maintained a minimum overall 2.5 GPA and a minimum 2.0 accounting GPA including the following courses: ACCT 2301, ACCT 3370, ACCT 3310, and ACCT 3320. Students may apply while enrolled in ACCT 3320, but admission decisions will not be made until that course is completed with a minimum grade of C. The GMAT is not required for admission.
  • Students who hold a Bachelor of Business Administration with an accounting major from Lamar University will be considered for admission provided they have maintained a minimum overall 2.5 GPA and a minimum 2.0 accounting GPA. The GMAT is not required for admission.
  • Students from institutions other than Lamar University must have completed an undergraduate business degree with an accounting major from a domestic (U.S.) accredited university with a 2.5 overall GPA and a 2.5 accounting GPA. The GMAT is not required for admission.
  • Admission to the GCPA does not guarantee admission into the MSA program. However, upon successful completion of the GCPA, a student may apply for admission to the MSA program and the certificate courses taken will be applied towards MSA degree requirements.


Certificate Program Completion Requirements

In order to obtain the GCPA, students must meet all of the following requirements:

  • Complete all certificate course requirements (15 hours).
  • Earn a minimum letter grade of ‘‘C’’ in each certificate course.
  • Maintain a minimum cumulative GPA of 3.0 in the five certificate courses.


Students who fail to meet the program completion requirements will not be awarded the certificate
How to Apply?
Type of Applicant    Application Procedure
Applicants who are currently enrolled as accounting majors at Lamar University.    Please fill out the application available in the Department of Accounting and Business Law.
Applicants who obtained an undergraduate degree in Business Administration with an accounting major at Lamar University.    

Please apply at www.applytexas.org
Applicants who obtained an undergraduate degree in Business Administration with an accounting major at a domestic (U.S.) accredited university.    

Please apply at www.applytexas.org
Graduate Certificate in Professional Accounting (CPA)

Fall 2016
Degree: Non degree program. Students obtain a Graduate Certificate in Professional Accounting.
Major: Accounting
Concentration: None
Required Courses for Certificate
4 courses (No substitutions)

ACCT 5310 Financial Accounting Research and Procedures (3 credits)
ACCT 5320 Regulation and Professionalism (3 credits)
ACCT 5350 Entity Tax (3 credits)
BULW 5340 Business Ethics (3 credits)

Elective Courses
1 course

Choose one of the following:
ACCT 5300 Advanced Accounting (3 credits)
ACCT 5325 Fraud and Forensic Accounting (3 credits)
ACCT 5330 Advanced Auditing (3 credits)
ACCT 5335 Partnership Taxation (3 credits)
ACCT 5345 Oil & Gas Accounting (3 credits)
ACCT 5361 Financial Statement Analysis (3 credits)
ACCT 5375 Advanced Accounting Information Systems (3 credits)
ACCT 5380 Internship (3 credits)

Hours
15


Dual MSA/MBA

The dual MSA/MBA is a dual-degree plan for those students already earning an MSA with at least six hours of electives from the MBA. An additional 18 hours of MBA core courses (including MGMT 5380) are required, and the student must complete the MBA Exit Exam.  Applications must be submitted for each program individually.


Scholarships

Scholarships are available to MSA students who (1) earned a minimum GPA of 3.0 for their first baccalaureate degree and a minimum GMAT score of 450 or (2) received a GMAT waiver and earned a minimum cumulative GPA of 3.0 in all undergraduate courses taken and a minimum cumulative GPA of 3.25.

[1] Including 30 hours in upper-division accounting, 24 hours in upper-division related business, and 3 hours in an approved ethics course
Applicants who obtained an undergraduate degree in Business Administration with an accounting major at a domestic (U.S.) accredited university