Accountancy, M.S.

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:

1. 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.
2. 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.
3. 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.
4. 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.
5. 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:

1. Past academic performance as reflected in undergraduate grade point average and subsequent coursework;
2. 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;
3. For international students: demonstrated proof of English proficiency in one of the following ways:
   1. 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.
   2. A TOEFL (Test of English as a Foreign Language) score of 550 (213 computer-based or 79 Internet-based) or above.
   3. An overall test score from IELTS (International English Language Testing System) exam of 6.5 or above for graduate students.

Proficiency

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.