Curriculum
The curriculum for the Master of Science in Accountancy requires a minimum of 45 units of course work.
The program of study consists of twenty-eight (28) units of required courses, sixteen (16) units of elective courses and a comprehensive examination (1 unit). The elective courses must be chosen from an approved list of accounting and business courses. The elective courses should be chosen in collaboration with an advisor to insure consistency with graduate goals and to assure an integrated educational experience. No more than 13 units of acceptable graduate credit may be transferred from another AACSB accredited graduate institution. No more than 13 units taken through Extended University may be used on a contract. No more than 13 units of acceptable graduate credit may be petitioned by an undergraduate student. A total limit of 13 transfer, Extended University, and/or units petitioned for graduate credit may be included on a master’s contract. The stipulated time limit of 7 years applies to all of the above. A grade-point average of B (3.0) or better must be maintained in all course work taken to satisfy degree requirements and in all graduate-level course work taken at this university. Candidates must fulfill the terminal requirement of a comprehensive examination and be enrolled in the university during the quarter of graduation.
General requirements for all advanced degrees (including MSA) are found in the Graduate Scholastic Requirements section of the University catalog. Although the typical student pursuing an MSA degree is expected to have a baccalaureate degree in Accounting, the program is designed to accommodate qualified applicants holding degrees in related business areas. Those applicants may be admitted conditionally and required to take prerequisites with no graduate credit as stipulated above. Admission to the program however does not admit a student to candidacy for the degree. Advancement to candidacy is granted upon recommendation of the faculty and implies readiness to attempt a comprehensive examination. Students who are not candidates are not eligible to register for ACC 697, Comprehensive Examination. In order to advance to candidacy for the Master of Science in Accountancy a student must:
a) achieve unconditional standing;
b) complete at least 28 quarter units of required graduate course work with a grade point average of 3.00 or better;
c) satisfy the Graduation Writing Test;
d) have an approved program of study on file.
In addition, each student is responsible for satisfying all university requirements specified elsewhere in the university catalog.
Required Courses
Required courses include the following for a total of twenty-nine (29) units:
ACC 600 Business Valuation Using Financial Statements (4)
ACC 608 Management Accounting Seminar (4)
ACC 610 Internal Control and Corporate Governance (4)
ACC 620 Assurance and Regulation in Accounting (4)
ACC 630 International Accounting Issues (4)
ACC 650 Internship in Accounting (4) (increase electives if waived.)
ACC 660 Contemporary Accounting Issues (4)
ACC 697 Comprehensive Examination (1)
Elective Courses
Select two or more courses from List A and up to two courses from List B for a total of sixteen (16) units:
List A
ACC 670 Management Control in Not-For-Profit Organizations (4)
ACC 680 Fraud and Forensic Accounting (4)
ACC 690 Strategic Tax Planning (4)
List B
GBA 527 Organizational Communications (4)
GBA 554 Client Server Computing (4)
GBA 560 Legal Environment of Information Systems (4)
GBA 640 Total Quality Management (3)
GBA 641 Directed Study in Total Quality Management (1)
GBA 645 Financial Decision-Making (3)
GBA 646 Directed Study in Financial Decision- Making (1)
GBA 647 Security Analysis and Portfolio Management (3)
GBA 648 Directed Study in Security Analysis and Portfolio Management (1)
GBA 654 Business Forecasting (3)
GBA 655 Directed Study in Business Forecasting (1)
GBA 673 Information Systems Seminar (3)
GBA 674 Directed Study in Information Systems (1)
GBA 683 Business Research Methods (3)
GBA 684 Directed Study in Business Research Methods (1)
GBA 687 Management Policies and Strategies Practicum (3)
GBA 688 Directed Study in Management Policies and Strategies (1)
GBA 695 Business Research Project (2-4)
Other GBA courses if approved by the Chair of the department.
ACCOUNTING GRADUATE COURSE DESCRIPTIONS
ACC 600 Business Valuation Using Financial Statements (4)
Provides a framework for business analysis and valuation using financial statement data and gives practical advice when using the framework to value a firm. Emphasizes integration of key concepts from accounting finance, economic and business strategy and illustrates the latest techniques and information sources used by financial information industry professionals. 4 Seminar, Case Analysis
ACC 608 Management Accounting Seminar (4)
Strategic management accounting and control issues, including cost determination and analysis, activity-based systems, budgeting, transfer pricing, performance evaluation, cost management and ethics. 4 lecture / discussion. Prerequisite: GBA 511 or equivalent.
ACC 610 Internal Control and Corporate Governance (4)
Presents the foundation of internal control theory accepted and promulgated by auditors and accountants. Supplemented by management implementation to achieve effective corporate governance. Includes best practices from preeminent companies that serve as benchmarks and models for evaluating and strengthening corporate governance. Seminar course with problem solving and case studies.
ACC 620 - Assurance and Regulation in Accounting (4)
A managerial perspective on accounting assurance and regulatory requirements for all types of businesses. Emphasis on financial statement audits, public company requirements, other governmental regulation and internal auditing. Seminar course with problem solving and case studies.
ACC 630 International Accounting Issues (4)
Exploration of international accounting issues from interdisciplinary, managerial perspectives. Comparative accounting across national borders. Harmonization and evaluation of international accounting standards. Foreign exchange. Mergers, acquisitions and business valuation. Ethics. Management control issues in international contexts. 4 lecture/problem-solving. Prerequisite: unconditional standing
ACC 650 - Internship in Accounting (4).
On-the-job training in accounting involving new masters-level learning experiences. Prerequisite: permission of the Director of the Accounting Graduate Program.
ACC 660 Contemporary Accounting Issues (4)
Study and analysis of contemporary accounting issues and practices. Emphasis on the integration of accounting knowledge in financial and managerial accounting, tax, accounting information systems, and auditing. Enhances analytical research, judgmental and communication skills of students. 4 seminars, case analysis
ACC 670 Management Control in Not-for-Profit Organizations (4)
Application of the processes of budgeting, planning, and controlling in governmental, hospital, and educational institutions as well as charitable foundations. Case studies and a service component with an appropriate entity. Prerequisites: Unconditional Standing.
ACC 680 - Fraud and Forensic Accounting (4)
A managerial perspective on fraud within an organization. Emphasis on fraud prevention and detection methods. Survey of the management support resources available in the field of forensic accounting. Case study and analysis of financial statement frauds.
ACC 690 Strategic Tax Planning (4 Units).
A hands-on course for Masters of Accountancy students on how to factor taxes into strategic decision-making. 4 seminar-discussions.
ACC 697 Comprehensive Examination (1)
Terminal requirement for MS in Accounting program. Completion of comprehensive exam applying material from core courses. Prerequisites: completion of MSA core.
COLLEGE OF BUSINESS GRADUATE COURSE DESCRIPTIONS
GBA 527 Organizational Communications (4)
Developing communication skills in the transmission and reception of written and oral information; becoming familiar with organizational literature; practicing communication skills in small groups; reviewing writing practices and procedures and the approved style manual. 4 lecture discussions.
GBA 554 Database Design and Processing (4)
Introduction to client/server computing environments. Relational database concepts, data modeling and database design. Distributed database and processing techniques. 4 lectures/problem-solving.
GBA 560 Legal Environment of Information Systems (4)
Fundamentals and intermediate knowledge of the legal environment concerning IS. Typical legal problems (private and public sector) arising from the acquisition, use and control of IS. 4 lecture discussions. Prerequisites: CIS 433 and GBA 530, or equivalent experience.
GBA 640 Total Quality Management (3)
Fundamental concepts of Total Quality Management (TQM). Topics include quality management philosophies, planning, teamwork, costs, continuous improvement for production and service systems, audits, standards, awards, inspection and metrology, product and process design, reliability, statistical process control, and acceptance sampling. 3 seminar-discussions. Concurrent enrollment in GBA 641 required. Unconditional standing required.
GBA 641 Directed Study in Quality Management (1)
Independent investigations to develop a plan for implementing TQM in business. 1 seminar. Concurrent enrollment in GBA 640 required. Unconditional standing required.
GBA 645 Financial Decision-Making (3)
A seminar course in finance, utilizing comprehensive cases to simulate the role of the financial manager. Concurrent enrollment in GBA 646 required. 3 lectures/problem-solving. Prerequisites: Completion of all MBA prerequisite courses and microcomputer proficiency, GBA 608, and GBA 609. Unconditional standing required.
GBA 646 Directed Study in Financial Decision Making (1)
Independent investigation of selected problems in Advanced Financial Management under the direction of a faculty member. 1 seminar. Concurrent enrollment in GBA 645 required. Unconditional standing required.
GBA 647 Security Analysis and Portfolio Management (3)
The three major types of investment analysis: fundamental, technical and random walk, with emphasis on the fundamental approach to valuation and stock selection. Portfolio analysis, composition, selection, revision and performance. Two-parameter, risk and return models, such as the capital asset pricing model and the capital market line. 3 seminars. Concurrent enrollment in GBA 648 required. Prerequisites: Completion of all MBA prerequisite courses, and microcomputer proficiency. Unconditional standing required.
GBA 648 Directed Study in Security and Portfolio Management (1)
Independent investigation of investments under the direction of a faculty member. The student is expected to either comprehensively examine and evaluate a company or manage a hypothetical portfolio. 1 seminar. Concurrent enrollment in GBA 647 required. Unconditional standing required.
GBA 654 Business Forecasting (3)
Forecasting techniques. Principles and methods. Evaluation of reliability of existing forecasting techniques. Emphasis on their application and interpretation of results. Numerous computer applications in modeling and forecasting. 3 lectures/problem-solving. Concurrent enrollment in GBA 655 required. Prerequisites: all MBA prerequisite courses and microcomputer proficiency. Unconditional standing required.
GBA 655 Directed Study in Business Forecasting (1)
Independent investigation of advanced topics in business forecasting under the direction of a faculty member. 1 seminar. Concurrent enrollment in GBA 654 required. Unconditional standing required.
GBA 673 Information Systems Seminar (4)
Analyze, discuss challenges and opportunities for effective management and utilization of contemporary information technologies. Develop frameworks for multifaceted decisions associated with planning, developing, implementing and using computer-based information systems in business organizations. Current and emerging IT issues and best practices. 4 lectures/problem-solving.
GBA 674 Directed Study in Information Systems (1)
Independent investigation of selected problems in management information systems under the direction of a faculty member. 1 seminar. Concurrent enrollment with GBA 673 required. Unconditional standing required.
GBA 683 Business Research Methods (3)
Identification and investigation of business problems. Stating hypotheses, problem statements, defining and collecting data, and selecting appropriate analysis techniques. Examination of types of business research (ex post facto, laboratory, field, delphi or survey) and limitations for inference. 3 lectures/problem-solving. Unconditional standing required. Prerequisites: Completion of all MBA core courses and microcomputer proficiency. Concurrent enrollment in GBA 684 required.
GBA 684 Directed Study in Business Research Methods (1)
Development of hypotheses, problem statement and bibliography for business problems under the direction of a faculty member. 1 seminar. Concurrent enrollment in GBA 683 is required. Prerequisites: completion of all 600-level core classes. Unconditional standing required.
GBA 687 Management Policies and Strategies Practicum (3)
A capstone course on decision-making at the strategic management level. Cases and assigned readings utilized to focus on the various functional areas of business. Topics include consideration of business ethics and international issues. 3 seminars. Concurrent enrollment in GBA 688 required. Prerequisites: Completion of MBA core courses and microcomputer proficiency. Unconditional standing required.
GBA 688 Directed Study in Management Policies and Strategies (1)
Investigation in the overall operation of a business organization based on a computerized simulation program under the supervision of a faculty member. The program requires participants to make strategic decisions which involve the various functional areas of business. 1 seminar. Concurrent enrollment in GBA 687 required. Unconditional standing required.
GBA 695 Business Research Project (2-4)
A written research project concerning a significant problem in the field of business. Directed by a committee of graduate faculty members. Total credit limited to 4 units. Prerequisites: GBA 683 and GBA 684 for MBA candidates and approved committee form on file in Business Graduate Office; GBA 691 required for MSBA candidates. Advancement to Candidacy required.
Other GBA courses if approved by the Chair of the department.