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Master of Science in Accountancy
(MS in Accountancy)
A Master of Science degree in Accountancy form Cal State
L.A.ís College of Business and Economics provides a choice among numerous career
paths in private industry, public accounting, and government. The possibilities
include:
- General Management
- Internal Auditing
- Public Accounting
- Managerial and Cost
Accounting
- Tax Accounting
Graduates of the
program are prepared to successfully challenge the professional examinations for
certification in their selected area such s Certified Public Accountant,
Certified Management Accountant and Certified Internal Auditor. Moreover, as
additional states adopt the ì150-hourî education requirement for CPA
certification, a masterís degree in accountancy will become even more relevant.
Many of the most successful business leaders in the United
States ñ and the world ñ were trained as accountants. Accounting is truly the
language of business and is one of the best fields of study to advance your
career.
The College is nationally ranked by U.S. News & World
Report and is fully accredited by AACSB International, a testament to the
quality, practicality and rigor of its curriculum.
The M.S. in Accountancy
Curriculum
The curriculum
contains four parts: Foundations of Business courses (prerequisites ñ 16 quarter
units), Foundations for Accounting courses (prerequisites ñ 20 quarter units),
Required Core courses (24 quarter units), and Option courses (21 quarter units).
Applicants who earned a bachelorís degree in a field other
than accounting are required to complete the prerequisite Foundations of
Business and Foundations of Accounting courses. This can be accomplished in one
year or less. Evaluation of previous course work for possible waiver of these
courses occurs upon admission to the College of Business and Economics.
Applicants who earned a bachelorís degree in business administration from a
nationally accredited university may be exempt from some or all of the
foundations courses. In addition, foundations courses may be waived by
examination or demonstrated competency.
All students, irrespective of background, must also
demonstrate competence in writing skills by passing the Writing Proficiency
Examination (WPE) in their first quarter at Cal State L.A.
Please refer to the University Catalog (or its online
version) for complete course descriptions.
|
Foundations of Business (Prerequisites: 16 units) |
|
CIS |
100 |
Business Computer
Systems |
4 |
|
ECON |
209 |
Applied Business
and Economic Statistics I |
4 |
|
or |
or |
or |
or |
|
ECON |
501 |
Quantitative
Methods for Business Decision-Making |
4 |
|
FIN |
205 |
Legal and
Regulatory Environment of Business I |
4 |
|
or |
or |
or |
or |
|
FIN |
500 |
Business Finance
and Law |
4 |
|
BUS |
305 |
Business
Communication |
4 |
|
Foundations of Accounting (Prerequisites: 20
units) |
|
ACCT |
500 |
Financial and
Managerial Accounting |
4 |
|
ACCT |
320 AB |
Intermediate
Financial Accounting and Reporting I and II |
4, 4 |
|
ACCT |
321 |
Taxation of
Individuals |
4 |
|
ACCT |
322 |
Cost Accounting |
4 |
The
Program
Required Core: 24
units
The required core courses in accounting cover advanced
concepts and theories in the field of accounting that prepare students for upper
management and executive level positions.
|
ACCT |
520 |
Seminar:
Managerial Accounting Theory |
4 |
|
ACCT |
524A |
Accounting
Information Systems |
4 |
|
ACCT |
524B |
Auditing |
4 |
|
ACCT |
525 |
Seminar:
International Accounting |
4 |
|
ACCT |
526 |
Seminar: Financial
Accounting Theory |
4 |
|
ACCT |
595 |
Case Studies in
Accounting |
4 |
|
Option Courses:
21 units |
|
|
Comprehensive
Examination (BUS 596)* |
|
|
Total: 45 units |
|
|
*Students who take ACCT 595 in the quarter
that they complete all course work in the program are exempt from taking the
comprehensive examination |
Students who have
taken ACCT 424A, ACCT 424B, and ACCT 495, or equivalent before entering the MS
Accountancy program are exempt from ACCT 524A, ACCT 524B, and ACCT 595. These
students must complete an additional 12 units of 500 level courses selected with
adviser approval from the option courses.
M.S. in Accountancy
Options
Required: 21 units
Cal State L.A.ís M.S. in Accountancy program allow
students to select one of the following three options:
-
Accounting Information Systems
-
Financial and Public Accounting
-
Managerial and Cost Accounting
Accounting
Information Systems Option
Select 21 units from the following:
|
CIS |
504 |
Information
Systems |
4 |
|
CIS |
527 |
Seminar: Decision
Support Systems |
4 |
|
CIS |
528 |
Current Problems
in Computer Information Systems |
4 |
|
CIS |
543 |
Database Systems |
4 |
|
CIS |
560 |
Seminar:
Microcomputer Networks |
4 |
|
CIS |
583 |
Information
Systems Consulting |
4 |
|
CIS |
584 |
Seminar:
Controlling and Auditing Computer Systems |
4 |
|
CIS |
585 |
Communication and
Information Services |
4 |
|
ACCT |
523 |
Seminar: Public
Accounting |
4 |
|
ACCT |
530 |
Seminar: Advanced
Cost and Managerial Accounting |
4 |
|
BUS |
597 |
Graduate Research |
1 |
Financial and Public
Accounting Option
Select 21 units from the following:
|
ACCT |
521A |
Taxation of
Corporations and Partnerships |
4 |
|
ACCT |
522 |
Seminar: Current
Topics in Financial Reporting |
4 |
|
ACCT |
523 |
Seminar: Public
Accounting |
4 |
|
ACCT |
585 |
Seminar: Tax
Theory and Business Applications |
4 |
|
ACCT |
586 |
Seminar: Tax
Research and Practice |
4 |
|
ACCT |
587 |
Seminar: Taxation
of Corporations and Shareholders |
4 |
|
FIN |
530 |
Seminar: Business
Finance |
4 |
|
FIN |
533 |
Seminar:
International Finance |
4 |
|
FIN |
598 |
Graduate Directed
Study |
1 |
|
BUS |
597 |
Graduate Research |
1 |
Managerial and Cost
Accounting Option
Select 21 units from the following:
|
ACCT |
521A |
Taxation of
Corporations and Partnerships |
4 |
|
ACCT |
530 |
Seminar: Advanced
Cost and Managerial Accounting |
4 |
|
ACCT |
585 |
Seminar: Tax
Theory and Business Applications |
4 |
|
ACCT |
587 |
Seminar: Taxation
of Corporations and Shareholders |
4 |
|
CIS |
527 |
Seminar: Decision
Support Systems |
4 |
|
MGMT |
576 |
Seminar: Managing
Health Care Organizations |
4 |
|
MGMT |
577 |
Seminar:
International Business Management |
4 |
|
MGMT |
598 |
Graduate Directed
Study |
1 |
|
BUS |
597 |
Graduate Research |
1 |
|