To earn the M.S. in Accountancy, candidates must complete the 30 semester units coursework as described below:
CORE (REQUIRED COURSES (18 UNITS)
These six 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 six courses:
|ACCT 661||Ethics and Communications for Accounting Professionals||3 Units|
|ACCT 615||Contemporary Issues in Accounting||3 Units|
|ACCT 624||Advanced Auditing Seminar||3 Units|
|ACCT 626||Managerial Cost Accounting Seminar||3 Units|
|ACCT 628||Financial Statement Analysis and Valuation||3 Units|
|IS 630||Accounting Information Systems||3 Units|
AREAS OF CONCENTRATION (9 UNITS)
Students may choose either one of the two concentrations (Professional Accountancy or Information Systems)
Students electing the Professional Accountancy concentration must complete at least 9 units from the following courses:
PROFESSIONAL ACCOUNTANCY CONCENTRATION (9 UNITS)
|ACCT 542||Introduction to Federal Tax Procedure||3 Units|
|ACCT 620||Income Tax Concepts & Their Business Applications||3 Units|
|ACCT 632||Accounting Issues in Select Industries||3 Units|
|ACCT 634||Forensic Accounting||3 Units|
|ACCT 636||Accounting for Governmental and Non-Profit Entities||3 Units|
|ACCT 692A-Z||Selected Topics in Accounting||3 Units|
Students concentrating on the information Systems must complete at least 9 units from the following:
INFORMATION SYSTEMS CONCENTRATION (9 UNITS)
|IS 655||Information Systems Theory and Practices||3 Units|
|IS 656||Information Systems Audit||3 Units|
|IS 657||Information Systems Governance and Risk Management||3 Units|
|IS 692A-Z||Selected Topics in Information Systems||3 Units|
CULMINATING EXPERIENCE (3 UNITS)
As part of their required culminating experience, students have the option of participating in either a Graduate Thesis or a Graduate Project.
|ACCT 698C||Graduate Thesis||3 Units|
|ACCT 698D||Graduate Project||3 Units|
|Total Units||30 Units|
Students pursuing a Graduate Degree at CSUN must maintain a minimum 3.0 (B) average in the formal program and the cumulative grade point average. No grade below a "C" can be counted in the formal program. Any grade of "C-" or below in the formal program must be repeated after an approved course repeat form has been filed. Students will be disqualified from the program if they (a) do not receive a "C" or better on the 2nd attempt, or (b) fail to maintain a 3.0 average for the first 15 units attempted.
A student disqualified for academic reasons may apply for readmission to the program no earlier than six months following his/her disqualification. Requests for readmission will be denied unless the student can demonstrate that the reasons for the previous unsatisfactory work have been rectified and he/she shows evidence of ability to perform satisfactorily in the program. A maximum of 6 units in the formal program may be repeated at the graduate level. The repeat grade will appear on the transcript.
The Master of Science in Accountancy is designed to be completed within one year. Students, who for some reason are not able to maintain pace with their cohort, must complete requirements for the degree within 5 calendar years from the date of admission.