2022-2023 Undergraduate and Graduate Catalog 
    May 19, 2024  
2022-2023 Undergraduate and Graduate Catalog [ARCHIVED CATALOG]

Accounting, M.S.

The Master of Science degree in Accounting is for individuals who have a non-accounting undergraduate degree but are interested in a career in accounting. The course requirements, together with the preparatory core, will give students the foundation needed to sit for the CPA Examination to become a Certified Public Accountant.

This program is offered in a dual-track format with evening courses, which allows students to work full time while pursuing a graduate degree.


For detailed information on university admission policies, please refer to Admission Policies  information. In addition, the Eckelkamp College of Global Business and Professional Studies requires the following:

  1. A minimum 2.75 undergraduate GPA on a 4.0 scale with a GMAT test within the previous five years, with a total score of 475 or higher. This requirement may be waived if either of the following conditions is met:
  • Completed an undergraduate degree from an AACSB or ACBSP accredited program within the previous five years with a cumulative GPA of at least 3.3.
  • Completed a graduate degree in a field requiring significant analytical or quantitative work, such as business, economics, engineering, statistics, computer science or law with a cumulative GPA of at least 3.0.
  1. A self- statement (300-500 words) detailing the importance of obtaining a graduate degree in accounting from Fontbonne University. This will be reviewed by the business admission council, program director and/or chair prior to admittance.
  2. Evidence of English language proficiency which is necessary for those whose native language is not English. Applicants must submit scores from TOEFL or IELTS exams (or Fontbonne University approved equivalent). A TOEFL of 71 IBT or IELTS 6.0 required.

Applications are considered according to program availability. Complete applications must be on file 14 days prior to the beginning of the first term in which the student hopes to register.

Requirements and Policies

  1. Minimum credit hour requirement for MS degree in Accounting: 30
  2. Maximum credit hour requirement for MS degree in Accounting: 66
  3. Candidates may transfer a maximum of six semester hours of approved graduate work toward their Fontbonne MS degree in Accounting. Only graduate-level courses taken within the last six years at an accredited, degree-granting institution with a letter grade of B or higher, will be considered. All transfer credit must be approved on a course-by-course basis by the college of global business and professional studies.
  4. A letter grade of C- or better is required for all courses in the preparatory core. Students receiving less than a C- in a preparatory core course must retake the course and earn a grade of C- or better. However, students receiving a grade less than C- in two or more preparatory core courses may be dismissed from the program notwithstanding a cumulative grade point average of 3.0 or higher in the required core.
  5. A minimum cumulative grade point average of 3.0 is required for the required core. Any students receiving a grade less than B- in two or more courses or an F in one course in the required core may be dismissed from the program notwithstanding a cumulative grade point average of 3.0 or higher.
  6. The minimum time for the completion of the program is one year. The maximum completion time is six years beginning on the date of the first class of the first required core course.

Preparatory Core

Based upon an evaluation of the student’s undergraduate transcripts, students may place out of some or all of the following content areas with a minimum of one three-semester-hour course in each of the following content areas.

All preparatory core requirements must be satisfied with a grade of C or higher before the student can enroll in a 500-level accounting course.

Learning Outcomes

Learning Outcomes 

  • Departmental Learning Outcomes:   
  • Graduates will demonstrate the ability to communicate effectively both orally (o) and in writing (w).   
  • Graduates will demonstrate knowledge of the legal and ethical environment impacting business organizations and exhibit an understanding and appreciation of the ethical implications of decisions.   
  • Graduates will demonstrate an understanding of and appreciation for the importance of the impact of globalization and diversity in modern organizations.   
  • Graduates will demonstrate an ability to engage in critical thinking by analyzing situations and constructing and selecting viable solutions to solve problems.   
  • Graduates will demonstrate and ability to work effectively with others.   
  • Graduates will demonstrate knowledge of current information, theories and models, and techniques and practices in all of the major business disciplines including general areas of Accounting, Management, Marketing, Sports Management, and Quantitative Analysis.    

Program Learning Outcomes:   

  • Prepare and analyze financial statements according to Generally Accepted Accounting Principles. 
  • Apply auditing standards to financial statements according to Generally Accepted Accounting Principles.