Accountancy, M.S. Program
Program Description
The MS in Accountancy program is a 17-month, cohort-based graduate program designed to prepare students for careers in accounting or auditing across various sectors, including public accounting firms, corporations, government agencies and non-profit organizations. This rigorous program provides students the required education to sit for the Certified Public Accountants (CPA) exam and to fulfill the 150-hour California CPA licensure requirements. The curriculum emphasizes U.S. financial reporting and auditing standards, taxation, business laws and regulations, and accountants’ professional responsibilities, while fostering strong professional oral and written communication skills. Additionally, it includes key technology applications in accounting and introduces students to various aspects of applying data analytics in the field.
Career Opportunities
Graduates of the M.S. in Accountancy program can pursue a wide range of career opportunities in accounting, auditing, and taxation, working as accountants, auditors, or tax professionals in public accounting firms, private or public corporations, government agencies at federal or state level, and not-for-profit organizations.
Admission Requirements
Students with a baccalaureate degree in any subject from an accredited college or university may apply. Work experience is desirable, but not required. Apply through Cal State Apply at https://www.calstate.edu/apply/graduate.
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 will be waived for the following:
- if an applicant has an overall GPA of 3.0 or above for the bachelor degree received from an accredited U.S. university.
- if an applicant has passed all four parts of the U.S. CPA Examination.
- 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 80 (internet-based) or IELTS of 6.5 or above);
- Accounting or business experience;
- Personal interview.
Graduation Requirements
To be eligible for the M.S. in Accountancy degree, 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. financial reporting standards for corporate financial reporting, auditing and attestation standards, standards related to information systems controls, and essential Internal Revenue Codes.
- Apply critical thinking skills and quantitative reasoning to financial reporting and business valuation.
- Apply various technologies to prepare, analyze, and synthesize data to facilitate in decision-making to solve accounting-related problems.
- Deliver a well-organized, informative, and persuasive oral presentation within a professional context.
- Build written communication skills to create professional accounting reports.
- Recognize ethical issues in business and apply appropriate ethical perspectives or rules in their decisions.
Accountancy Degree Requirements (33 units)
Foundation Courses
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.
Core Courses
The following 30 units of core coursework is required:
Capstone Requirement
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; and the 3.00 cumulative grade point average.