CBE Graduate Programs, M.A.; M.B.A.; M.S.A.; M.S.B.A.
Description of Programs
The mission of the College of Business and Economics is to prepare students to make ethical choices and succeed in a dynamic business environment shaped by the challenges of a competitive global economy, emerging technologies, and diverse stakeholders. All CBE programs are accredited by AACSB International - The Association to Advance Collegiate Schools of Business.
The College of Business and Economics offers the following master’s degrees (click on each link for further information):
Transfer of Courses
Upper division prerequisite and foundation and graduate courses will only be considered for equivalency or transfer credit if they are from AACSB accredited institutions. Exceptions will be made for programs that have current and signed agreements with the College of Business and Economics.
Graduate Courses
Restricted to “Classified” and “Conditionally Classified” Graduate Students.
Classified Graduate Standing
A student who has been admitted to the M.A. program by meeting the requirements established in item 1 above; has fulfilled all prerequisite coursework and other requirements such as the University Writing Skills Requirement (UWSR); and has a strong background in economics may begin as a “Classified Graduate” student. Students admitted into the program but lacking such background will be designated as “Conditionally Classified Graduate” students until deficiencies are made up and they are recommended for “Classified Graduate” standing by the department. The student must have satisfied the University Writing Skills Requirement (UWSR) to become a “Classified Graduate” student. For information on meeting the University Writing Skills Requirement, see the Testing Office website at www.csueastbay.edu/testing or call 510.885.3661.
Conditionally Classified Graduate Standing
A student who has been admitted to a graduate degree program but who has not satisfied all prerequisite coursework or other requirements such as the University Writing Skills Requirement is a “Conditionally Classified Graduate” student. A student may be admitted to a graduate degree program as a “Conditionally Classified” graduate student upon:
- submission of a written application, with required supporting documents, to the Admissions Office declaring an intent to pursue the M.A. degree in Economics;
- acceptance by the department; and
- completion of other appropriate requirements as specified in the Admission/Graduate chapter in this catalog.
Course prerequisites are enforced but may be waived per approval of the director of Graduate Programs.
Requirements for the M.S. in Accountancy (45-61 units)
Program Coordinator
Nancy Mangold, Chair and Professor, Department of Accounting and Finance
University Extension:
Balvinder Kumar, Special Sessions Coordinator
Mission Statement
The mission of the Master of Science in Accountancy program is to provide students with a high quality accounting program that prepares students to have the required education qualifications for entry into the accounting profession. Through our program, students will learn to make ethical choices and will contribute to the vitality of the East Bay, the state and global communities. The M.S. in Accountancy Program is a cohort-based, one year (4-quarters) graduate program. Graduates of the program will satisfy the accounting education requirements for the CPA examination and for the 150 hour California CPA licensure requirement.
Student Learning Outcomes:
Students graduating with a Master of Science in Accountancy will be able to:
- Demonstrate the required knowledge of U.S. and international financial reporting standards, government and not-for-profit accounting standards, U.S. and international auditing standards, corporate tax, and ethics and regulations.
- Think critically and apply quantitative reasoning skills to analyze financial reports, perform risk analysis, construct business valuation models using spreadsheets and statistical analyses, and assess the internal control functions and perform attestation tasks.
- Demonstrate knowledge of up-to-date government laws and regulations and the code of conduct and ethics for professional accountants, detect and analyze situations that might be unethical or a violation of professional standards, and will demonstrate a solid defense of a reasonable solution to an ethical issue and communicate a concise and articulate recommendation.
- Apply written communication skills to produce professional accounting reports and demonstrate the ability to prepare and deliver a well-organized, informative and persuasive oral presentation within a professional context.
- Apply professional collaboration skills in working with individuals and in groups.
Career Opportunities
Graduates of the M.S. in Accountancy program can pursue a wide range of professional accounting careers in public accounting, industry, government and not-for-profit organizations.
Admission
The Master of Science in Accountancy program is a cohort based, one year (4 quarters) program. Students with a baccalaureate degree in any subject from an accredited college or university may apply. Work experience is desirable, but not required. To be considered for admission to the M.S. in Accountancy program, each applicant is evaluated on the basis of:
- Past academic performance as reflected in undergraduate grade point average and subsequent coursework;
- Results of the Graduate Management Admissions Test (GMAT) in verbal, quantitative, and the “Index Score” that involves the total GMAT score, Index Score = (Upper Division GPA x 200) + Total GMAT]. Equivalent GRE scores or have passed the U.S. C.P.A. Examination are considered in place of GMAT;
- For international students: demonstrated proof of English proficiency in one of the following ways:
- An official transcript showing graduation with a bachelor’s degree from a U.S. college or university, or an international college or university where English is the principal language of instruction, or an official letter from the college or university certifying that English was the language of instruction.
- A TOEFL (Test of English as a Foreign Language) score of 550 (213 computer-based or 79 Internet-based) or above.
- An overall test score from IELTS (International English Language Testing System) exam of 6.5 or above for graduate students.
Proficiencies
All M.S. in Accountancy program students must fulfill the University Writing Skills Requirement (UWSR). The Writing Skills Requirement could be met as an undergraduate or graduate student at one of the CSU system campuses, with a score of 4.5 or better on the GMAT essay, by passing the Writing Skills Test (WST), or through coursework. Information about the Writing Skills Test and the courses can be found on the Testing Office website. The Website contains information on test dates, registration procedures and fees. Further information can be obtained from the Testing Office, Library, Room LI 3165A, phone 510-885-3661. If students have not satisfied the UWSR before they begin their graduate work, they must either take the WST or enroll in a first tier course by the end of their first quarter in the program.
Requirements for Graduation
To be eligible for the M.S. in Accountancy, a student must have been Advanced to Candidacy (see Graduate Degree Information chapter of the catalog) and have completed 45 quarter units meeting the following criteria:
- Have a combined 3.0 grade point average (minimum) in all units taken to satisfy the requirements of the student’s degree program.
- All have a course grade of “C” or better.
- All units earned within the five years immediately preceding the completion of the requirements for the degree.
- Have completed a satisfactory program of study, defined below.
Other Graduate and Post-Baccalaureate Degree Requirements
In addition to departmental requirements, every student must also satisfy the university requirements for graduation which are described in the Graduate/Post-Baccalaureate Admission and Degree Information chapter of this catalog. These requirements include the 32-unit residence requirement, the five-year rule on currency of subject matter, the minimum number of units of 6000-level courses, the 3.00 grade point average, and the University Writing Skills Requirement. For information on meeting the University Writing Skills Requirement, see the Testing Office website or call 510.885.3661.