May 25, 2020  
University Catalog 2017-2018(ARCHIVED CATALOG) 
University Catalog 2017-2018(ARCHIVED CATALOG) [ARCHIVED CATALOG]

Accountancy, M.S.

The M.S. Degree in Accountancy prepares students for a wide range of employment opportunities in public accounting, industry and finance, government and nonprofit organizations.  The program is designed to produce individuals who are qualified with knowledge and techniques in one or more accounting areas: Accounting Information Systems, Financial and Public Accounting , and Taxation.  Graduates of the program are prepared to successfully satisfy the requirements to take a professional examination for entry into their selected area, committed to professional and career development beyond their formal education into the highest executive levels of the selected option, capable of becoming leaders exhibiting high standards of ethical conduct within the profession, or prepared for doctoral study or research positions.

Admission to the Program

Applicants must complete  12 units of foundation business courses: CIS 1200  , ECON 2090  , FIN 2050  and BUS 3050  .  In addition, applications must complete  15 units of Foundation Accounting Courses: ACCT 2100  and ACCT 2110  or ACCT 5000 , ACCT 3200A , ACCT 5000 , ACCT 3210 , and ACCT 3220 .  Students must have a minimum of a C grade in the Accounting Foundation classes. An approved Graduate Degree Program must be on file in the CBE Student Service Center.

Once the Accounting Foundation classes are complete, a student achieves Graduate Standing.

Requirements for the Degree (34 units)

A total of  34 units of 5000 level courses are required.  All programs must be approved by the department.


Students who have taken ACCT 3250 , ACCT 4240A , or ACCT 4240B  , or equivalent, before admission to the MS Accountancy Program are exempt from ACCT 5240A , ACCT 5240B , and ACCT 5750  .  These students must complete an additional  3 units of 5000 level courses for each of the classes exempted, selected with Advisor approval from the option classes below.

Options (16 units)


Students who have taken ACCT 4200 , ACCT 4270 , ACCT 4350 , or ACCT 4360  before entering the MS Accounting Program are not allowed to take ACCT 5270 , ACCT 5290 , ACCT 5350 , or ACCT 5360  .


Students who have taken ACCT 4210A  or ACCT 4210C  prior to entering the MS Accountancy program are not allowed to take ACCT 5210A  and ACCT 5210C .