Accountancy (MSA)

Preparing Students to Meet the Challenges and Demands of Careers in Accountancy

The Master of Science in Accountancy (MSA) program prepares students to meet the challenges and demands of careers in professional accountancy. The MSA program provides an opportunity for students to meet the educational requirements to take the uniform CPA examination.

The MSA allows students to deeply explore accounting practice areas of their professional interest. Students pursue one of the three MSA specializations (Accounting Information Systems, Financial Reporting, Taxation), by selecting a customized set of courses to meet specific professional needs and goals. Small class sizes enable students to connect with faculty and draw on the resources of the Charles W. Lamden School of Accountancy community.

Licensure as a CPA in California and other states is controlled by state licensing bureaus. SDSU does not make a determination whether its MSA curriculum meets the educational requirements for CPA licensure in any state.

2023 Entering Class

Newly Enrolled

Average GPA

Undergraduate Majors

67% accounting majors, 33% non-accounting majors

Graduate Employers

Discover the possibilities that await you at SDSU.

Accountancy Specializations

CPA

Meets Education Requirements in CA

Unit Flexible 12-18 Month Program

Reputation & Rankings

Business Prerequisites (15 units)

BA 640 Financial Reporting and Analysis
BA 642 Statistical Analysis
BA 643 Managerial Economics
BA 670 Managerial Accounting
BA 673 Organizational Behavior Leadership
BA 674 Financial Management

Students with an undergraduate degree in business from an AACSB accredited university in the United States of America will have likely satisfied this entire set of prerequisites.

Accountancy Foundation Core

ACCTG 620 Financial Measurement and Reporting
ACCTG 621 Accounting Information Systems
ACCTG 626 Audit and Assurance Services

Accountancy Foundation core courses is about the basic skills in accountancy. If you have an undergraduate degree in accounting or business, you most likely have satisfied this set of accountancy foundation core classes. Upon admission, Fowler Graduate Office evaluates whether to waive these courses for enrolled students. If you have received a grade of B or better in a similar undergraduate or graduate course in previous 7 years at an AACSB accredited (or equivalent) university, these can be waived.

Note: These courses do NOT count toward the MSA degree.

Accountancy Core (15 units)

ACCTG 624 Tax for Managers
ACCTG 625 Managerial and Financial Reporting and Analysis
ACCTG 650 Accounting Research and Communication
ACCTG 673 AIS Development
ACCTG 729 Special Topics
ACCTG 790 Accounting Analysis

Students with an undergraduate degree in accounting will have likely completed equivalent courses. Only three core accountancy courses (9 units) may be included as part of the MSA program of study.

Accountancy Tracks

Accounting Information Systems

A minimum of 14 units selected from the following electives

ACCTG 501 Advanced Financial Accounting
ACCTG 505 Fraud Examination
ACCTG 508 Accounting for Not-For-Profit Organizations
ACCTG 530 Ethics in Accounting
ACCTG 596 Contemporary Topics in Accounting
ACCTG 675 Seminar in Accounting Information Systems Audit and Control
ACCTG 696 Seminar in Selected Topics
ACCTG 729 Seminar in Current Issues in Accounting and Auditing
ACCTG 797 Research
ACCTG 798 Special Study
BA 649 Business Analytics
MIS 515 Object-Oriented Programming for Business Applications
MIS 585 Fundamentals of Cybersecurity Management
MIS 686 Enterprise Database Management
MIS 687 Secure Enterprise Networking and Mobile Technologies
MIS 697 Project Planning and Development
MIS 720 Electronic Business and Big Data Infrastructures
MIS 753 Global Supply Chain Analytics
MIS 755 Information Systems Security Management

Financial Reporting

A minimum of 14 units selected from the following electives

ACCTG 501 Advanced Financial Accounting
ACCTG 503 Federal Taxation of Individuals
ACCTG 505 Fraud Examination
ACCTG 508 Accounting for Not-For-Profit Organizations
ACCTG 522 International Financial Reporting
ACCTG 530 Ethics in Accounting
ACCTG 596 Contemporary Topics in Accounting
ACCTG 657 Accounting for Income Taxes
ACCTG 659 Seminar in Taxation Topics
ACCTG 660 Seminar in Accounting Theory
ACCTG 661 Seminar in INternational Accounting
ACCTG 663 Financial Statement Analysis
ACCTG 670 SEminar in Assurance Services
ACCTG 673 Accounting Information Systems (AIS) Development
ACCTG 675 Seminar in Accounting Information Systems Audit and Control
ACCTG 680 Seminar in Managerial Accounting
ACCTG 681 Seminar in Regulation and Corporate Governance in Accounting
ACCTG 696 Seminar in Selected Topics
ACCTG 705 Forensic Accounting
ACCTG 729 Seminar in Current Issues in Accounting and Auditing
ACCTG 797 Research
ACCTG 798 Special Study
BA 649 Business Analytics
FIN 652 Seminar in Security Analysis and Portfolio Management
MIS 585 Fundamentals of Cybersecurity Management
MIS 686 Enterprise Database Management
MIS 687 Secure Enterprise Networking and Mobile Technologies

Taxation

A minimum of 14 units selected from the following electives

ACCTG 501 Advanced Financial Accounting
ACCTG 503 Federal Taxation of Individuals
ACCTG 505 Fraud Examination
ACCTG 508 Accounting for Not-For-Profit Organizations
ACCTG 522 International Financial Reporting
ACCTG 530 Ethics in Accounting
ACCTG 596 Contemporary Topics in Accounting
ACCTG 651 Seminar in Corporate Tax
ACCTG 654 Seminar in Partnership Taxation
ACCTG 655 Tax Planning for Individuals
ACCTG 656 Multijurisdictional Tax
ACCTG 657 Accounting for Income Taxes
ACCTG 659 Seminar in Taxation Topics
ACCTG 663 Financial Statement Analysis
ACCTG 670 Seminar in Assurance Services
ACCTG 696 Seminar in Selected Topics
ACCTG 705 Forensic Accounting
ACCTG 729 Seminar in Current Issues in Accounting and Auditing
ACCTG 797 Research
ACCTG 798 Special Study
FIN 585 Estate Planning Issues and Practice

Culminating Experience

Plan A - Thesis

Plan B - Final Exam in ACCTG 790 Analytics in Accounting

ACCTG 790 should be taken your final semester of graduate school and is a course where a mastery of the skills and theories taught throughout the program are demonstrated.

I am ready to take ACCTG 790

Resources for Current Graduate Students