Nov 24, 2024  
2017-2018 University Catalog 
    
2017-2018 University Catalog [ARCHIVED CATALOG]

Accountancy, M.S.


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(30 UNITS)

The curriculum for a master’s degree in accountancy is designed for students with an undergraduate degree in business administration with a concentration in accounting. In addition to nine units of required accounting courses, there are nine units of accounting electives, nine units in an area other than accounting, and a terminal research-project course. Students not holding an undergraduate degree in accounting or business are welcome to apply but will have additional requirements to satisfy as described below in the Curriculum section.

Most graduate courses in the Mihaylo College of Business and Economics require “classified MCBE status” and are open only to students with classified standing in the MBA, M.S. in Accountancy, M.S. in Taxation, M.S. in Information Systems, or M.A. in Economics programs.

Admission Requirements


Admission is competitive. Students must meet the CSU requirements for admission to a master’s degree program. Please consult the Graduate Admissions section in this catalog for complete information. In addition, applicants will be evaluated based on the following:

  1. satisfactory score on the Graduate Management Admission Test (GMAT). Students must score in the top 50 percent on the verbal, quantitative and analytical writing areas;
  2. a bachelor’s degree with a major in business administration and a concentration in accounting (equivalent to the degree and concentration as offered at CSUF) with at least an overall cumulative GPA of 3.0 (B). The degree must include calculus and software applications equivalent to passing MATH 135  and ISDS 265  with a “C” (2.0) or better. Courses in the major are to be no more than seven years old, and courses in the accounting concentration no more than five years old. Courses in the major (including the accounting concentration) must have at least a 3.0 (B) GPA, and courses with grades lower than “C” (2.0) must be repeated. Applicants who have a bachelor’s degree in a field other than Business Administration with a concentration in accounting may be considered for admission. If admitted, such students will be required to complete additional courses or demonstrate proficiency as described in the next section (Curriculum);
  3. a minimum score of 570 on the paper exam, or 90 on the internet based (iBT) TOEFL is required (for international students); and
  4. a recommendation from the Accountancy Admissions Committee based upon a review of the above requirements, the student’s “Statement of Purpose” and prior work experience.

Additional coursework may be required of admitted students who holistically satisfy the criteria but are weak in one of the above areas.

M.S. Accountancy Curriculum


Students admitted without a bachelor’s degree in Business Administration (with a concentration in accounting) will be required to satisfy the following requirements either prior to or during their residency at CSUF.

  1. All students admitted with a business degree with a concentration other than accounting must complete the following accounting prerequisite courses: ACCT 301A , ACCT 301B , ACCT 302 , ACCT 307 , and ACCT 308 . These accounting prerequisite courses must be completed with at least a 3.0 (B) GPA, with a “C” (2.0) or better for each individual course. Courses with grades lower than “C” must be repeated. These requirements are in addition to the Study Plan as described below.
  2. All students admitted with a bachelor’s degree in a field other than Business Administration will be required to take (or demonstrate proficiency in) the following courses/academic topics either prior to or during their residency at CSUF: MATH 135  and ISDS 265 ; business foundation courses (ACCT 510 , ECON 515 , and MGMT 339 ); and accounting prerequisite courses (ACCT 301A , ACCT 301B , ACCT 302 , ACCT 307 , and ACCT 308 ). These courses must be completed with at least a 3.0 (B) GPA, with a “C” (2.0) or better for each individual course. Courses with grades lower than ‘C’ must be repeated. These requirements are in addition to the Study Plan as described next.

Study Plan


At least 24 of the 30 units required for the degree must be at the 500 level. A 3.0 (B) GPA is required in study plan courses. Any study plan course with a grade lower than “C” (2.0) must be repeated.

Notes


* Tax course

** 400-level courses may be counted toward these 9 units only with approval of the adviser/chair - up to a maximum of two 400-level courses

Other Electives (9 units)


Selected at the 500-level in Economics, Finance, Information Systems/Decision Science, Management or Marketing, and approved by the student’s adviser. Accounting courses may not be used to satisfy this requirement.

Terminal Evaluation (3 units)


Additional Information


* Tax Course

** Only with approval of adviser/chair may courses at the 400-level be used to count toward these 9 units - up to a maximum of two 400-level courses.

Total (30 Units)


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