Accountancy, M.S. Program
The MS in Accountancy program is a cohort-based, 16-month graduate program. The program prepares students for accounting or auditing positions in public accounting firms, corporations, government agencies or non-profit organizations. It is a high quality rigorous accounting program that provides students the required education to qualify for the Certified Public Accountants (CPA) exam and to meet the 150-hour California CPA licensure requirements. The program focuses on the knowledge of the U.S. and international financial reporting and auditing standards, taxation, business laws and regulations, and accountants’ professional responsibilities. It also enables students to develop professional communication and collaborative teamwork skills.
Graduates of the M.S. in Accountancy program can pursue a wide range of professional accounting, auditing and tax careers as accountants, auditors, or tax professionals in public accounting firms, public or private corporations, federal or state government agencies and not-for-profit organizations.
(Please see Errata Program chapter for changes to this section)
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, a minimum of 2.5 GPA is required;
- Results of the Graduate Management Admissions Test (GMAT) [CSUEB MSA program GMAT code is TCV-K9-86]:
- Both verbal and quantitative percentages must be greater than 20%.
- Index score must be greater than 1,050 [Index Score = Upper Division GPA x 200 + Total GMAT].
- GRE equivalent scores are accepted.
- GMAT scores waived if an applicant has passed all four parts of the US CPA Examination.
- GMAT score may be waived if an applicant has completed an MBA degree from an AACSB accredited business school.
- For International students: demonstrated proof of English proficiency (e.g. TOEFL score of 550 (paper-based), 213 (computer-based) or 79 (internet-based) or IELTS of 6.5 or bove;
- Relevant business experience;
- Personal interview.
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 semester in the program.
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 33 semester 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.
Program Learning Outcomes
Students graduating with a Master of Science in Accountancy will be able to:
- Demonstrate knowledge of U.S. and international financial reporting standards and auditing standards for corporate financial reporting and attestation.
- Develop critical thinking and quantitative reasoning to financial reporting and business valuation.
- Illustrate the knowledge of accountants’ professional ethics standards and apply them to business situations.
- Build written communication skills to create professional accounting reports.
- Build oral communication skills to deliver a well-organized, informative, and persuasive oral presentation within a professional context.
- Improve professional collaboration and teamwork skills in working with individuals and in groups.
Accountancy Degree Requirements (33 units)
In order to be considered for “Classified Graduate” standing in the Master of Science in Accountancy program, a student must satisfy the following undergraduate courses or equivalent for up to 12 units. These units are NOT included in the degree total.
Note: Foundation courses may be satisfied by courses taken in an undergraduate program with a grade “B-” or better within the last five years.
The following 30 units of core coursework is required:
To complete the program the following capstone project course for 3 units is required:
Other Graduate & Post-Baccalaureate Degree Requirements
In addition to departmental requirements, every student must also satisfy the University requirements for graduation as described throughout this catalog. These include the 70% unit residence requirement; the five-year rule on currency of subject matter; the minimum number of units in 600-level courses; the “C” minimum grade for each graduate course; the 3.00 cumulative grade point average; and the University Writing Skills Requirement.
Note: For information on meeting the University Writing Skills Requirement, see the Testing Office website at www.csueastbay.edu/testing or call (510) 885-3661.