Jul 25, 2024  
2023-2024 University Catalog 
2023-2024 University Catalog [ARCHIVED CATALOG]

Accountancy, M.S.: 31-49 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.

Courses are offered in the evenings and Saturdays, with a combination of face-to-face and hybrid courses. The program allows students to finish within two years, or at the student’s own pace.

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’s 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 (optional)
    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. A program worksheet of the degree requirements will be prepared by the MSA Coordinator when the student is admitted.


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.

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: 15-18 units

Accounting Foundation Courses

Students admitted in Advanced Standing are not required to complete these 15-18 units of Accounting Foundation courses.

Students must earn a “C” or better in each of the following (or their equivalent), with a minimum 3.0 overall GPA. The accounting foundation courses may be satisfied by alternate means upon the approval of the M.S. Accountancy 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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