Jul 23, 2024  
2020-2021 University Catalog 
2020-2021 University Catalog [ARCHIVED CATALOG]

Accountancy, M.S.: 31-48 units

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Offered by: College of Business Administration, Accounting Department

The curriculum matrix for the degree program may be found here. The curriculum matrix is the alignment of courses (curriculum) with the desired goals and student learning outcomes of the program. It shows what is taught and how these outcomes are achieved through the completion of the degree program.

The College of Business Administration offers a Master of Science in Accountancy (MSA) for individuals wishing to pursue a career in Accounting. The objectives of the program are to: advance accounting knowledge and its role in organization and society, prepare students for professional opportunities in accounting, prepare students to respond to and effectively manage current conditions in the economy and the accounting profession, provide working professionals an opportunity to acquire and upgrade their professional accounting skills, prepare students for doctoral studies in accounting, and satisfy the State of California educational requirements for CPA licensure. Potential applicants are encouraged to check with the Accounting Department regarding program status.


Admission to the Program

The MSA program accepts students from varied academic backgrounds, including non-accounting majors.  For students with no previous study in accounting, one semester of intense general standing course work is required.  Students holding a bachelor degree with an accounting major are encouraged to apply for advanced standing within the MSA graduate program.

  1. Admission to the MSA program will be granted upon the recommendation of the Program Coordinator.
  2. To be considered for admission, students must meet all the following conditions:
    1. Bachelor’s degree in any field (recommended overall GPA of at least 3.0)
    2. Graduate Management Admissions Test score of 500 or higher
    3. TOEFL (for international students) of at least 550 (paper-based), 213 (computer-based), 80 (Internet-based), or IELTS with a score of 6.5 or better.
  1. Students with an accounting degree from an AACSB-accredited school, earned within the last seven years with a minimum accounting GPA of 3.25 may waive the GMAT; applicants with Accounting and/or Finance certification(s) and extensive work experience may qualify for GMAT waiver.  They are still subject to the other admissions requirements.
  2. A program worksheet of the degree requirements will be prepared by the MSA Coordinator 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 MSA Coordinator.


The curriculum for the Master of Science in Accountancy requires a minimum of 31 units of course work.

General requirements for all advanced degrees (including the MSA) are found in the Graduate Studies section of the University catalog.  In order to advance to candidacy for the Master of Science in Accountancy a student must:

  1. achieve unconditional standing;
  2. complete at least 21 units of required graduate course work with a grade point average of 3.0 or better;
  3. satisfy the Graduation Writing Test;
  4. have an approved program of study on file.

Students who are not candidates are not eligible to register for GBA 6970 Comprehensive Examination  (or ACC 6950 Master’s Project ).  In addition, each student is responsible for satisfying all university requirements specified elsewhere in the University catalog.


General Standing: 15 units

Students admitted in Advanced Standing are not required to complete these 15 units.

Students must earn a “C” or better in each of the following (or their equivalent), with a minimum overall GPA for the courses of 3.0.  General standing courses are waivable.  The waiver decision will be made by the MSA Coordinator.

Culminating Experience: 1-3 units


Students who choose to take ACC 6950 Master’s Project  as the culminating experience require a minimum of 33 units of course work.


Additional 4000-level Accounting courses (no more than 9 units of 4000-level courses can be counted toward Master’s degree; courses used to fulfill the bachelor’s degree requirements cannot be double-counted) or GBA courses with advisor approval.

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