Master of Science in Accountancy

The Master of Science degree program in Accountancy is designed to prepare graduates for success in the professional field of accountancy.  Goals include the preparation and qualification of graduates for professional certification in the field, as well as preparation of graduates for success in their careers well after achieving certification, enabling graduates to become leaders in the profession.  The program provides a curriculum that completes the coverage of the content material for the Uniform Certified Public Accountant (CPA) exam.  Further, the program provides students with an opportunity to earn a master's degree while meeting the additional educational requirements of 150 units for the preferred pathway of California’s CPA licensure requirements.  The MS in Accountancy program also enhances preparation for other professional certifications such as that for a Certified Management Accountant (CMA).  The program provides a high quality educational experience promoting the development of requisite skills and tools for success in the profession well after certification.

Admission.  The program is open to college graduates without regard to the area of undergraduate study.  Applicants are expected to show intellectual promise to do well in the program, and upon graduation, to perform effectively as professional accountants.  Applicants must submit the following to be considered for admission:

1. a completed California State University Graduate Application Form, online through CSU Mentor (www.csumentor.edu)
2. a completed MS in Accountancy program application form (including a personal statement)
3. complete university or college transcripts
4. official record of the Graduate Management Admission Test (GMAT), and
5. a description of work experience.

Admission to the graduate program in accountancy is based upon the evaluation of a student’s capacity to successfully complete master’s level work.  Multiple criteria are used to assess an applicant’s qualifications including course-work completed, grades, test scores, and personal statement.  While many applicants meet the minimum admission requirements for the university, a limited number of positions are available, and some applicants meeting minimum admission requirements may not be offered admission.

To attain Classified standing at the time of admission, an applicant must have received within the last seven years a bachelor's degree with an emphasis in accounting from an Association to Advance Collegiate Schools of Business (AACSB) business school.  Applicants who do not meet the requirements above may be admitted to Conditionally Classified standing in order to complete the following prerequisites:

Pre-MSA Business Courses:  The following five MBA Group I courses are required of non-business majors, business majors from non-AACSB business schools, or students who graduated from an AACSB Program more than seven years ago:  MBA 200, 201, 203, 204, and 205.  Some or all of Group I requirements may be waived on the basis of evaluation of previous coursework or equivalent knowledge.

Pre-MSA Accounting Courses: The following four accounting courses are required of non-accountancy majors (i.e., students without a bachelor's degree with an emphasis in accounting), accountancy majors from non-AACSB business schools, or accountancy majors who graduated from an AACSB Program more than seven years ago:  ACCT 120A, 120B, 132, and 162.  Some or all of these courses may be waived on the basis of evaluation of previous coursework or equivalent knowledge.

Approved coursework up to a maximum of 10 units of the 30 units required for the M.S. degree can be taken concurrently with prerequisite courses by a student with conditionally classified standing.

To attain Classified standing from Conditionally Classified standing, a student must complete the remaining prerequisite courses with a minimum grade point average of 3.0 and have earned a minimum grade point average of 3.0 in all coursework taken toward the M.S. degree in Accountancy.

Graduate Level Writing Competence:

California State University, Fresno requires that students have graduate level writing abilities before being advanced to candidacy.  The Graduate Writing Skills requirement for the MS in Accountancy program is met by passing a designated writing component from one of the four core MSA courses.  Please see the program’s Graduate Writing Requirement Policy for details on designating a writing component from a core MSA course and for more information.

(See also Graduate Studies in the University Catalog)

Degree Requirements

The Master of Science degree requires a minimum of 30 units after the completion of the baccalaureate degree according to the criteria below.  Undergraduate courses used toward fully classified status may not be used toward the master’s degree.

                                                                                                            Units

Core MSA Courses ………………………………………………...  16

    MSA 220, 222, 224, 226

Select MBA Courses  ………………………………………………    6

    Two courses from MBA Group II or III,

    excluding MBA 213 & MBA 215

Approved electives  ………………………………………………...    8

Culminating experience (Comprehensive Exam)   …...……….    0

  Total  ………………………………………………………………..  30

Approved electives may include undergraduate accounting courses not used to satisfy either undergraduate degree requirements or Pre-MSA accounting requirements.

MSA Course Descriptions

MSA 220  Advanced Cost/Managerial Accounting (4 Units)

Coverage of advanced and emerging topics in cost/managerial accounting, including accounting for quality, performance evaluation, transfer pricing, advanced variance analysis, Just-in-Time, Backflush costing, cost accounting history, capital budgeting, and the measurement of the cost of capacity.

MSA 222  Advanced Financial Accounting (4 Units)

Coverage of advanced financial accounting topics with an in-depth study of principles, procedures, and reporting requirements of consolidated financial accounting and partnerships.

MSA 224  Professional & Legal Responsibilities (4 Units)

Advanced coverage of legal concepts and topics relevant to professional accountants, including agency, contracts, debtor-creditor relationships, government regulation of business, uniform commercial code, and real property.

MSA 226  Professional Research & Accounting Theory (4 Units)

Coverage of accounting theory and the components of authoritative sources for tax, accounting, and audit rules and regulations; examination of a variety of issues and topics focusing on the authoritative sources to determine and apply relevant codes, rules, and regulations.