Graduate Business Programs

MSA Curriculum

The MSA is ideal for those who wish to advance their careers, either as a Certified Public Accountant (CPA) or in some other areas of accounting.  Courses are specialized and applied, preparing graduates to work effectively in the field. 

The MSA is offered in two formats: a General MSA and Accelerated MSA.  The General MSA program is designed for students with and without accounting background and can be completed in two years.  The Accelerated MSA program, designed for applicants with substantial accounting backgrounds, is completed in a single calendar year.  Both programs meet the accounting study requirements for CPA licensure in California.

Jump to Accelerated MSA Curriculum

Dr. Koo in front of CBA

Dr. Meihua Koo

MSA Program Coordinator

Traditional Program Curriculum

Foundation Courses

  • GBA 6080 Accounting and Managerial Decision (3) (Can be replaced by taking ACC 3210 Cost Accounting)
  • ACC 5122 Financial Accounting and Analysis (3) (Can be replaced by taking both ACC 3110 Intermediate Accounting (3) and ACC 3120 Intermediate Accounting II (3)
  • ACC 5310 Introduction to Taxation (3)
  • ACC 5510 Accounting Information Systems (3)
  • ACC 5810 Auditing (3)
Please contact an advisor for waiver if your undergraduate program required any foundation courses

Required Courses (18 Credits)

  • ACC 6000 Business Valuation Using Financial Statements
  • ACC 6400 Management Accounting Seminar
  • ACC 6100 Internal Control and Corporate Governance
  • ACC 6200 Assurance and Regulation in Accounting
  • ACC 6600 Contemporary Accounting Issues
  • ACC 6900 Strategic Tax Planning

Elective Courses (12 Credits)

Students may select elective courses from the following:
  • ACC 4811 Accounting Ethics
  • ACC 6300 International Accounting Issues
  • ACC 6410 Internship in Accounting
  • ACC 6500 Advanced Analytics in Accounting
  • ACC 6700 Management Control in Not-for-Profit Organizations
  • ACC 6800 Fraud and Forensic Accounting

Note a. Additional 4000-level courses from the Accounting Department (no more than 9 credits of 4000-level courses can be counted toward the Master’s degree; courses used to fulfill the bachelor’s degree requirements cannot be double counted.

b. GBA courses with advisor approval.

Traditional MSA Program Roadmap (31- 46 Units)

Fall

General MSA Semester Schedule - Fall
Year 1 Year 2
ACC 6000 Business Valuation Using Financial Statements ACC 6400 Management Accounting Seminar
ACC 6200 Assurance and Regulation in Accounting Accounting or GBA Elective
Accounting or GBA Elective

Spring

General MSA Semester Schedule - Spring
Year 1 Year 2
ACC 6100 Internal Control and Corporate Governance ACC 6900 Strategic Tax Planning
ACC 6600 Contemporary Accounting Issues Accounting or GBA Elective
Accounting or GBA Elective ACC 6970 MSA Comprehensive Exam

Summer

General MSA Semester Schedule - Summer
Year 1 Year 2
No Classes No Classes

Accelerated MSA Curriculum (31 - 46 Units)

Foundation Courses

  • GBA 6080 Accounting and Managerial Decision (3) (Can be replaced by taking ACC 3210 Cost Accounting)
  • ACC 5122 Financial Accounting and Analysis (3) (Can be replaced by taking both ACC 3110 Intermediate Accounting (3) and ACC 3120 Intermediate Accounting II (3)
  • ACC 5310 Introduction to Taxation (3)
  • ACC 5510 Accounting Information Systems (3)
  • ACC 5810 Auditing (3)
Please contact an advisor for a potential waiver if your undergraduate degree included the above courses

Required Courses (18 Credits)

  • ACC 6000 Business Valuation Using Financial Statements
  • ACC 6400 Management Accounting Seminar
  • ACC 6100 Internal Control and Corporate Governance
  • ACC 6200 Assurance and Regulation in Accounting
  • ACC 6400 Management Accounting Seminar
  • ACC 6600 Contemporary Accounting Issues
  • ACC 6900 Strategic Tax Planning

Elective Courses (12 Credits)

Students may select elective courses from the following:
  • ACC 4811 Accounting Ethics
  • ACC 6300 International Accounting Issues
  • ACC 6410 Internship in Accounting
  • ACC 6500 Advanced Analytics in Accounting
  • ACC 6700 Management Control in Not-for-Profit Organizations
  • ACC 6800 Fraud and Forensic Accounting

Note a. Additional 4000-level courses from the Accounting Department (no more than 9 credits of 4000-level courses can be counted toward the Master’s degree; courses used to fulfill the bachelor’s degree requirements cannot be double counted.

b. GBA courses with advisor approval.

Accelerated MSA Program Roadmap

Fall

  • ACC 6000  Business Valuation Using Financial Statements
  • ACC 6200  Assurance and Regulation Accounting
  • ACC 6400  Management Accounting Seminar
  • Accounting or GBA Elective

Spring

  • ACC 6100  Internal Control and Corporate Governance
  • ACC 6600 Contemporary Accounting Issues
  • ACC 6900 Strategic Tax Planning
  • Accounting or GBA Elective

Summer

  • Accounting or GBA Elective
  • Accounting or GBA Elective
  • ACC 6970  Comprehensive Exam