Master of Science in Accountancy (3:2 Program Option)

Requirements (48 units)

The Master of Science in Accountancy (MSA) 3:2 Option is a variant of the regular MSA program. It provides CSUSB accounting students with an accelerated route to a graduate degree, with simultaneous awarding of both bachelor’s and master’s degrees. The 3:2 Option allows students to earn graduate credit for several elective courses taken during the junior and senior years, effectively decreasing the summed unit requirement for both degrees. The 3:2 Option provides a seamless process whereby students can progress from undergraduate to graduate status.

Admission to the MSA 3:2 Option is by invitation from the Department of Accounting and Finance.

Admission to the Program

In addition to the general requirements of the university, specific requirements for being invited into the MSA 3:2 Option are:

  1. Invitee must be a CSUSB accounting student with at least a junior year academic standing;
  2. Invitee must have completed the four course performance review sequence (ACCT 315, ACCT 347, ACCT 372 and ACCT 373) with an average grade point for the course sequence of 3.0 or higher;
  3. Invitee's overall CSUSB grade point average (GPA) should be 2.75 or higher.

Students who accept invitation into the MSA 3:2 Option program shall be considered as achieving conditionally classified status and shall get a waiver from the GMAT exam requirement for admission to the MSA degree program. Conditionally classified status will become classified status upon the completion of requirements for the BA in Accounting degree.

Advancement to Candidacy

To be advanced to candidacy, a student must have

  1. Achieved classified standing;
  2. Completed at least 16 quarter units of applicable graduate-level course work at the university, with a minimum grade point average of 3.0 ("B");
  3. Completed an approved graduate program plan in consultation with the MSA coordinator or the department chair after completion of five 500-level accounting electives.

Requirements for Graduation

  1. A minimum of 48 quarter units of acceptable graduate-level work(500 and 600 level courses) consistent with the program plan with a grade point average of 3.0 (“B”), with at least 34 units completed at the university;
  2. At least 24 quarter units of 600-level course work;
  3. At least 20 quarter units of credit taken after advancement to candidacy for the degree;
  4. Successful completion of the required core courses and an elective option outlined in the degree requirements section;
  5. A grade point average of 3.0 (“B”) or better in all course work taken after admission to classified status, and grades of “C” or better in all courses in the program;
  6. After advancement to candidacy and completion of all course requirements except the culminating experience and one of MSA required courses, students must complete ACCT 697;
  7. The graduate writing requirement is met upon successful completion of the culminating experience;
  8. Any additional general requirements not cited above and listed in Graduate Degree and Program Requirements section of this bulletin.

A "No credit" (NC) designation will be entered on the student's transcript if they fail the culminating experience requirement. Students who do not receive a passing grade on the culminating experience requirement on the first attempt must petition the MSA Coordinator or department chair for permission to retake the culminating experience requirement. Only students who are in classified status, have advanced to candidacy, have obtained approval of the MSA Coordinator and/or the department chair, and are not on probation may retake the culminating experience.

Degree Requirements (48 units)

ACCT 610Financial Reporting and Disclosure4
ACCT 615Controllership and Professional Ethics4
ACCT 620Internal Auditing and Management Controls4
ACCT 630Advanced Tax Topics: Corporate Taxation4
ACCT 642International Accounting4
Culminating Experience:
ACCT 697MSA Project4
Minimum of 24 elective units chosen from list below in consultation with the MSA coordinator or department chair.24
Corporate and Partnership Taxation
Advanced Accounting
EDP Auditing and Control
Accounting Law, Ethics and Institutions
Estates and Gifts, Ethics and other Specialized Taxation Topics
Seminar in Accounting
Health Care Accounting and Financial Analysis
Seminar in Accounting Information Systems
Advanced Topics in Accounting
Trade and Business in Asia
Financial Theory and Corporate Finance
Entrepreneurial and Venture Finance
Financial Institutions and Markets
Investment Analysis and Portfolio Management
International Finance
Corporate Financial Strategy
Total Units48

Graduate-level elective courses offered by other departments within the College of Business and Public Administration require approval of the MSA Coordinator or department chairperson for course substitution.

Students may not take more than a total of eight quarter units in any combination of College of Business & Public Administration 590, 675, and 690 courses. The program may not include more than 14 units in transfer credit from other universities. CSUSB will not consider for transfer, credit course work from any institution which will not accept that work in its own advanced degree program.