Master of Science in Accountancy

Requirements (48 units)

Program Code: ACPR

Program Code for Online Option: ACCO

Admission to the program

In addition to the general requirements of the university, specific requirements for admission to classified graduate status are

  1. A bachelor's degree from an accredited college or university;
  2. Submission of an acceptable Graduate Management Admission (GMAT) score unless the GMAT score is waived by the coordinator of the MSA program or the chair of the department based on waiver guidelines set by the department. The following formula shall be used to determine an acceptable GMAT score: (GPA x 200) + GMAT score > or = 1,050, with a minimum 470 GMAT score and 2.75 GPA; GPA is based on the last 90 quarter (60 semester) units and may include postbaccalaureate work;
  3. Submission of GMAT score by deadline for that term; if test result is not submitted on time, admission status will be unclassified postbaccalaureate unless the GMAT has been waived; an applicant may request waiver of the GMAT upon proof of completion of graduate work (e.g., J.D., Ph.D., M.D., etc.) from an accredited U.S. college or university, upon proof of having passed the U.S. Uniform Certified Public Accountant Examination (CPA Examination), or upon meeting other GMAT waiver criteria as set by the department.
    Recent CSUSB accounting graduates who meet admission requirements for the 3:2 Program option may request a GMAT waiver. Contact the MSA Coordinator or department chair for details;
  4. Completion of the graduate entrance writing requirement;
  5. Competence in the following prerequisite courses or their equivalents;
    ACCT 211Introductory Accounting I4
    ACCT 212Introductory Accounting II4
    ACCT 347Management Accounting and Ethics in Business4
    ACCT 372Intermediate Accounting4
    ACCT 373Problem Areas in Intermediate Accounting4
    ACCT 374Reporting Issues in Intermediate Accounting4
    ACCT 426Introduction to Taxation4
    ACCT 440Financial Statement Auditing4
    MGMT 230Business Law4
    NOTE: Competence in the above prerequisite courses may be demonstrated by:
    1. Formal completion of the course or its equivalents
    2.  Credit by examination
    3. Waiver based on specialized work experience; must have documentation of work directly related to course to be waived; and must be approved by the MSA Coordinator or department chair. (Students requesting waiver of any prerequisite courses must petition the MSA Coordinator or department chair. Inquiries about a challenge examination or substitution for MGMT 306 should be directed to the Dean of Graduate Studies.)
  6. Academic motivation and personal qualification demonstrated through submission of a 200-250 word statement of reasons for wishing to pursue the M.S. degree in Accountancy at California State University, San Bernardino, and personal qualifications that will contribute to successful completion of the program.

Students who meet all entrance requirements except course prerequisites may be admitted to the program in a conditionally classified status until those prerequisite deficiencies are removed, at which time they will be advanced to classified graduate standing in the program. Only fully classified students, however, may enroll in 600-level courses unless they have written consent from the MSA Coordinator or department chair.

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 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, consistent with the program plan (with a grade point average of 3.0), 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 elective option as outlined in the curriculum section;
  5. A grade point average of 3.0 (“B”) or better in all course work taken after admission to conditionally classified or classified status, and grades of 2.0 (“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 graduation writing requirement is met upon successful completion of the culminating experience;
  8. Any additional general requirements not cited above and listed in the 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 been advanced to candidacy, have obtained approval of the MSA Coordinator or department chair, and are not on probation may retake the culminating experience requirement.

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.