Accountancy, M.S.

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. the GMAT or GRE are not required, but strongly recommended for applicants with GPAs less than 3.3 on a 4.0 scale;
2. 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);
3. a minimum score of 570 on the paper-based, or 88 on the Internet-based (iBT) TOEFL is required (for international students); and
4. 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:

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 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) 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)

• ACCT 502 - Accounting Theory and Professional Research (3)
• ACCT 503 - Seminar in Accounting Data Analytics (3)
• ACCT 506 - Seminar in Professional Accounting Communications (3)
• ACCT 507 - Seminar in Accounting Information Systems (3)

Accounting Electives (9 units)

Select in consultation with and approval of program adviser; a maximum 3 units of which may be 400-level. No more than 3 units may be tax-related.

• ACCT 415 - Accounting Ethics for Professionals (4)
• ACCT 460 - Seminar in Financial Statement Analysis (3)
• ACCT 495 - Internship (1-3)
• ACCT 504 - Advanced Accounting Analytics and Technology (3)
• ACCT 505 - Seminar in Auditing (3)
• ACCT 521 - Advanced Management Accounting and Controls (3)
• ACCT 535 - Corporate Governance and External Reporting (3)
• ACCT 570 - Seminar in Taxation of Corporations and Shareholders - Corp 1 (3) *
• ACCT 579 - Accounting for Income Taxes (ASC 740) (3)
• ACCT 599 - Independent Graduate Research (1-3)

Other Electives (6 units)

Select 500-level courses in Economics, Finance, Information Systems/Decision Science, Management or Marketing with approval of adviser. Accounting courses may not be used to satisfy this requirement.

Culminating Experience (3 units)

• ACCT 597 - Accounting Capstone - Professional Research Project (3)

Total (30 Units)