Mar 01, 2024
The Master of Science in Accountancy, a program under dual AACSB accreditation in business and accounting, provides students interested in accounting careers with skills and knowledge, along with an in-depth understanding of accounting policy and ethics issues. The program helps students: develop the conceptual understanding and technical competence needed to succeed in a professional accounting career; develop effective written and oral communication skills; and gain practical skills and a theoretical foundation in the field of accounting and business administration. Graduates from the program find job placements with governments, accounting firms, local and global firms, and non-profit organizations. The program meets California’s 150-hour requirement for CPA-licensure.
The curriculum for a master’s degree in accountancy is designed for students with an undergraduate degree in accounting. Students not holding an undergraduate degree in accounting or business are welcome to apply, but will have to satisfy additional requirements as described below in the Curriculum section.
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:
- the GMAT or GRE are not required, but strongly recommended for applicants with GPAs less than 3.3 on a 4.0 scale;
- a bachelor’s degree in Business Administration with an accounting concentration or in accounting (equivalent to the degree and concentration as offered at CSUF) with at least an overall cumulative GPA of 3.0 (B). 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) 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 an accounting concentration or 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);
- a minimum score of 570 on the paper-based, or 88 on the Internet-based (iBT) TOEFL is required (for international students); and
- a recommendation from the M.S. 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.
Graduate Standing - Classified
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:
- 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 requirements are in addition to the Study Plan as described below.
- All students admitted with a bachelor’s degree in a field other than Business Administration will be required to take (or demonstrate proficiency in) ACCT 510 and accounting prerequisite courses ACCT 301A, ACCT 301B, ACCT 302, ACCT 307 and ACCT 308. These requirements are in addition to the Study Plan as described next.
Required Courses (12 units)
Accounting Electives (9 units) **
Selected in consultation with and approved by the student’s program adviser. No more than one course can be tax-related (denoted by an asterisk in the list below).
* Tax course
** A maximum of 6 units of 400-level courses may be applied with approval of the adviser/chair
Other Electives (6 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)