MS in Accountancy

MS in Accountancy

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The Master of Science in Accountancy provides the conceptual understanding and technical competence for a career in professional accounting. Many employment opportunities include public accounting, industrial accounting and government. The program encompasses both a theoretical foundation in accounting and business administration as well as technical skills. Emphasis is placed on the development of a professional attitude and the capacity to deal with issues of accounting policy and ethics.

The curriculum was designed for students with an undergraduate degree in business administration with a concentration in accounting.

Students with a Bachelors degree in a field other than business administration with a concentration in accounting may be required to take the following preparatory courses.

Preparatory Requirements
ACCT 301A Intermediate Accounting I (3)
ACCT 301B Intermediate Accounting II (3)
ACCT 302 Cost Accounting (3)
ACCT 308 Concepts of Federal Income Tax (3)
ACCT 307 Accounting Information Systems (3)

Students with a Bachelors degree in a field other than business administration may be required to take the following preparatory courses.

Foundation Requirements
ACCT 510 Financial Accounting (3)
ECON 515 Microeconomic Prospective for Managers (3)
MMGMT 339 Principles of Management and Operations (3)

Additional Requirements
Students, within their first year of study, must demonstrate proficiency in calculus. The courses below or equivalent coursework must be completed with grades of at least a "C" (2.0).

Additional Requirements
MATH 135 Business Calculus(3)

The curriculum requires 30 units beyond the baccalaureate degree which must be completed with a minimum GPA of 3.00. The study plan must include a minimum of 15 units at the graduate (500) level.

Students in consultation with their accounting advisor will select 6 elective courses. Students have the option of taking courses outside of the Accounting program to satisfy this requirement.

Required Courses (9 Units)
ACCT 502 Seminar In Accounting Theory (3)
ACCT 505 or
ACCT 521
Seminar In Auditing (3) or
Seminar In Management Control Systems (3)
ACCT 506 Seminar in Professional Accounting
Communications (3)

Three Advisor Approved Accounting Electives (9 units)
ACCT 503 Seminar in Contemporary Accounting Problems (3)
ACCT 505 Seminar in Auditing (3)
ACCT 507 Seminar in Accounting Information Systems (3)
ACCT 508 Seminar in Tax Planning (3)
ACCT 518 Seminar in International Accounting (3)
ACCT 521 Seminar in Management Control Systems (3)
ACCT 572 Seminar in Taxation of Corporations
and Shareholders (3)
ACCT 573 Seminar in Taxation of Property Transactions (3)
ACCT 574 Seminar in Taxation of International
Business Operations (3)
ACCT 575 Seminar in Estate, Gift, Inheritance Taxes and
Estate Planning (3)
ACCT 576 Seminar in State and Local Taxation (3)
ACCT 577 Seminar in Taxation of Employee Compensation (3)
ACCT 578 Seminar in Taxation of Partnerships (3)
ACCT 580 Seminar in Taxation of S-Corporations (3)

Three Advisor Approved Electives in Related Business Fields (9 units)
Courses selected in consultation with accounting advisor. May take 500 level Non-Accounting Courses

Terminal Evaluation (3 units)
ACCT 597 Capstone Project (3)

For Further Information

Curriculum and Career Advising
To access the university catalog, please visit For more information regarding curriculum content or career opportunities, please contact the Department of Accounting office via email only:

Admissions and Application Procedures
If you have questions regarding admissions and application procedures for the Graduate Programs, please contact our Recruitment Specialist at or (657) 278-8580.

Application Status
If you have already applied and have questions about your application status, please contact our Evaluations Specialist at or (657) 278-2003.

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