Accountancy, Master of Science


College of Business and Economics

M.S., Accountancy

Admission Criteria

For admission, applicants must meet the requirements of the University as listed in the Graduate Studies, Research and International Programs sections of the Catalog. In addition, applicants must meet the following criteria:

1. For CSUN B.S. in Accountancy students/graduates

  • - Overall GPA of 3.0 or higher
  • - Accounting GPA of 3.0 or higher
  • - GPA of 3.0 or higher in the last 60 units

2. For students / graduates from other programs/institutions

  • - A bachelor’s degree from an accredited college or university
  • - Be in good academic standing with last college or university attended
  • - Overall GPA of 3.0 or higher
  • - Accounting GPA of 3.0 or higher
  • - GPA of 3.0 or higher in the last 60 units
  • - GMAT (or GRE) required. (The overall GMAT (or GRE) score must be in 50th percentile or higher.)
  • - For applicants who earned a bachelor’s degree at a school where English was not the principal language of instruction, the minimum TOEFL (Test of English as a Foreign Language) score of 79 (Internet-based)/213 (computer-based)/550 (paper-based) is required.

Prerequisites

1. Accounting Prerequisites (15 units: Five courses. The GPA from these courses should be at least 3.0)

  1. a. 6 units of Intermediate Accounting (ACCT 351 and 352 or equivalents)
  2. b. Cost Accounting (ACCT 380 or equivalent)
  3. c. Auditing Principles (ACCT 460 or equivalent)
  4. d. Taxation (ACCT 440 or equivalent)

2. Business Prerequisites (24 units: 12 units from the following 4 courses plus 12 units from other business areas: GPA from these Business Prerequisites should be at least 3.0)

  1. a. Information Systems for Business (IS 312 or equivalents)
  2. b. Business Law (BLAW 280 or equivalent)
  3. c. Financial Management (FIN 303 or equivalent)
  4. d. Business Statistics (SOM 120 or equivalent)

Requirements for the Degree

To earn the M.S. in Accountancy, candidates must complete the 30 units of course work as described below with a 3.0 or higher GPA. The maximum time allowable to complete the degree is five calendar years from the date of admission.

Core (Required) Courses (18 units)

These 6 courses provide the students with an in-depth knowledge in key areas in the field of accountancy. Each course integrates into its curriculum and pedagogy written communication skills, research skills and critical-thinking skills. Some courses also integrate analytical review, oral communication skills, as well as ethics and professional responsibility.

Students must take all of the following 6 courses:

  • 1. ACCT 611 Ethics and Communications for Accounting
  • Professionals (3)
  • 2. ACCT 615 Contemporary Issues in Accounting (3)
  • 3. ACCT 624 Advanced Auditing Seminar (3)
  • 4. ACCT 626 Managerial Cost Accounting Seminar (3)
  • 5. ACCT 628 Financial Statement Analysis and Valuation (3)
  • 6. IS 630 Accounting Information Systems (3)

Fields of Specialization: Elective Courses (9 units)

Students may choose either of the two concentrations (Professional Accountancy or Information Systems). Students who concentrate on Professional Accountancy must complete at least 9 units from the following courses.

Professional Accountancy (Minimum 9 units)
  • 1. ACCT 620 Seminar in Federal and State Taxation (3)
  • 2. ACCT 632 Accounting Issues in Select Industries (3)
  • 3. ACCT 634 Forensic Accounting (3)
  • 4. ACCT 636 Accounting for Governmental and Non-Profit Entities (3)
  • 5. ACCT 692 SelectedTopics in Accounting (3)
  • 6. ACCT 542 Introduction to Federal Tax Procedure (3)

Students who concentrate on Information Systems must complete at least 9 units from the following courses.

Information Systems (Minimum 9 units)
Culminating Experience (3 units)

As part of their culminating experience, students have the option of participating in either a Graduate Thesis or a Graduate Project.

  • ACCT 698C Graduate Thesis (3)
  • ACCT 698D Graduate Project (3)
Unit Totals
Program Component Units
Total units 30