Accountancy, M.S.

Print Degree Planner (opens a new window) |

Offered by: College of Business Administration, Accounting Department

Curriculum

http://www.cba.csupomona.edu/acc

Anwar Y. Salimi, MSA Program Director

The College of Business Administration offers a Master of Science in Accountancy for individuals wishing to pursue a career in Accounting. The objectives of the program are: advance professional knowledge in accounting and its role in organization and society, prepare students for professional opportunities in accounting, allow students to obtain professional accounting experience and “Learn By Doing” through internships, prepare students to respond to and effectively manage current conditions in the economy and the accounting profession, provide working accounting professionals an opportunity to acquire and upgrade professional accounting skills, prepare students for doctoral studies in accounting and allow students to meet the educational requirements to attain accounting professional certifications. This program has been temporarily suspended through Spring 2013.

Admission to the Program

Admission to the MSA program will be granted upon the recommendation of the College of Business Administration Associate Dean, along with the recommendation of the MSA Program Director of the department. Selection will be on the basis of evidence of ability to perform at a high academic level. An applicant shall have a bachelor’s degree in business (with an emphasis in accounting) or accounting from an accredited college or university. The following criteria are considered: undergraduate grade-point average (a minimum GPA of 3.0 in upper-division undergraduate work is recommended), scores on the Graduate Management Admissions Test (GMAT), managerial work experience, letters of recommendation, and applicant’s personal statement.
A GMAT score of 550 or higher is required for admission to the program.
A TOEFL score of 580 or better (or the equivalent for a computer- or web-based test) is required for admission of international students to the program.
A program worksheet of the degree requirements will be prepared by the Graduate Business Programs Office when the student is admitted. During the second quarter of attendance and prior to the student’s advancement to candidacy, an official degree program will be prepared. It will be approved by the Associate Dean and verified by the Graduate Studies Analyst.

Conditional admission may be granted to applicants who do not satisfy all the criteria for admission. When an applicant is admitted conditionally, the conditions to be met and the time allowed for meeting them are stated in the letter of admission. If these conditions are not satisfied, the student may be disqualified from the program.

Conditional Admission

Admission to the Program may be offered to qualified applicants without a bachelor’s degree in Accounting. Such applicants must complete the prerequisites listed in the program worksheet before starting the MSA Program. Admitted students without the bachelor degree of Accounting should satisfactorily complete the prerequisite courses listed below.

Business Majors in Non-Accounting Specializations

The term “Business Majors in Non-Accounting Specializations” refers to those applicants holding a bachelor’s degree in business administration with a specialization in fields other than accounting. These applicants should complete the following seven accounting courses with a satisfactory grade (“B” or 3.0 GPA):

Note(s):

Such prerequisites will be waived if similar courses have been completed with a “B” or better grade from any AACSB accredited business school. The prerequisites may be considered to be waived if those courses have been completed with a “B” or better grade from a non-AACSB accredited business school.

Non-Business Majors

The term “Non-Business Majors” refers to applicants holding a bachelor’s degree with a major in a field other than business. These applicants should complete the following twelve prerequisite courses with a satisfactory grade (“B” or 3.0 GPA):

Note(s):

Such prerequisites will be waived if such courses have been completed with a “B” or better grade from an AACSB-accredited business school. The prerequisites may be considered to be waived if those courses have been completed with a “B” or better grade from a non-AACSB accredited business school.

All students will also have a target date of completion for the prerequisite courses specified in their Program of Study before taking classes. Failure to complete the prerequisites agreed to within the specified time may cause the student to be put on probation.

Requirements

The curriculum for the Master of Science in Accountancy requires a minimum of 45 units of course work. The program of study consists of twenty-eight (28) units of required courses, sixteen (16) units of elective courses and a comprehensive examination (1 unit). The elective courses must be chosen from an approved list of accounting and business courses. The elective courses should be chosen in collaboration with an advisor to insure consistency with graduate goals and to assure an integrated educational experience. No more than 13 units of acceptable graduate credit may be transferred from another AACSB accredited graduate institution. No more than 13 units taken through Extended University may be used on a contract. No more than 13 units of acceptable graduate credit may be petitioned by an undergraduate student. A total limit of 13 transfer, Extended University, and/or units petitioned for graduate credit may be included on a master’s contract. The stipulated time limit of 7 years applies to all of the above. A grade-point average of B (3.0) or better must be maintained in all course work taken to satisfy degree requirements and in all graduate-level course work taken at this university. Candidates must fulfill the terminal requirement of a comprehensive examination and be enrolled in the university during the quarter of graduation.

General requirements for all advanced degrees (including MSA) are found in the Graduate Scholastic Requirements section of the University catalog. Although the typical student pursuing an MSA degree is expected to have a baccalaureate degree in Accounting, the program is designed to accommodate qualified applicants holding degrees in related business areas. Those applicants may be admitted conditionally and required to take prerequisites with no graduate credit as stipulated above. Admission to the program however does not admit a student to candidacy for the degree. Advancement to candidacy is granted upon recommendation of the faculty and implies readiness to attempt a comprehensive examination. Students who are not candidates are not eligible to register for ACC 697, Comprehensive Examination. In order to advance to candidacy for the Master of Science in Accountancy a student must:

achieve unconditional standing;
complete at least 28 quarter units of required graduate course work with a grade point average of 3.00 or better;
satisfy the Graduation Writing Test;
have an approved program of study on file.

In addition, each student is responsible for satisfying all university requirements specified elsewhere in the university catalog.

Curriculum

Required Courses: 29 units

Required courses include the following for a total of twenty-nine (29) units:

(increase electives if waived)

ACC 660 - Contemporary Accounting Issues (4)
ACC 697 - Comprehensive Examination (1)

Elective Courses: 16 units

Select two or more courses from List A and up to two courses from List B for a total of sixteen (16) units:

List A

ACC 670 - Management Control in Not-for-Profit Organizations (4)
ACC 680 - Fraud and Forensic Accounting (4)
ACC 690 - Strategic Tax Planning (4)