Apr 25, 2024  
University Catalog 2012-2013 
University Catalog 2012-2013 [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 Option, and Taxation. Graduates of the program are prepared to successfully complete and pass 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, 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 16 units of Foundations of Business courses: CIS 100, ECON 209 or 501, FIN 205 or 500 and BUS 305. In addition, applicants must complete 20 units of Foundations of Accounting courses (ACCT 500, 320AB, 321 and 322) and must have an approved graduate degree program on file in the College of Business and Economics Advisement Center.

Requirements for the Degree (45 units)

A total of 45 units of 500-level courses are required. All programs must be approved by the department.


Students who have passed ACCT 325, ACCT 424A, 424B and 495, or equivalent before admission to the MS Accountancy program are exempted from ACCT 524A, 524B, ACCT 575, and 595. These students must complete additional 4 units of 500-level courses for each of the classes exempted, selected with adviser approval from the option courses listed below.

Options (21 units)

Select one of the three options listed below. Elective courses within the options are determined in conference with a graduate adviser to meet professional objectives.


Students who have taken ACCT 420, ACCT 427, ACCT 435 or ACCT 436 before entering the MS Accountancy program are not allowed to take ACCT 527, ACCT 529, ACCT 533, and ACCT 536.


Students who have taken ACCT 421A or ACCT 421C prior to entering the MS Accountancy program are not allowed to take ACCT 521A and ACCT 521C.