Curriculum
Degree Programs

Curriculum

The program curriculum consists of 31-46 semester units, featuring multidisciplinary, applied courses, enabling students to become co-creators of knowledge with faculty. The accelerated program can be completed within one year provided that students have completed all Accounting Foundation Courses.  The MSA courses are offered exclusively on Saturdays in a combination of face-to-face, online, and hybrid formats.

Graduation Writing Test (GWT) Information:

All persons who receive undergraduate, graduate, or external degrees from Cal Poly Pomona must pass the Graduation Writing Test (GWT).  If you are unable to pass the test after two attempts, you may apply to enroll in CPU4010, a class in which your writing is assessed on a portfolio basis. Students enrolling in CPU4010 will be charged the state graduate level tuition fees for this course.  Please visit the links below for more detailed information.

State Tuition Fee Information for CPU 4010

Graduation Writing Test (GWT) & CPU 4010 Information

Accounting Foundation Courses (15-18 units)

Accounting Foundation courses are possible to waive upon review of your transcripts and the decision will be made by the Director of the MSA program.

  • GBA 6080 - Accounting and Managerial Decision (3) (Can be replaced by taking ACC 3210 (3): Cost Accounting)
  • ACC 5122 - Financial Accounting and Analysis (3) (Can be replaced by taking both ACC 3110 Intermediate Accounting I (3) and ACC 3120 Intermediate Accounting II (3)
  • ACC 5310 - Introduction to Taxation (3)
  • ACC 5510 - Accounting Information Systems (3)
  • ACC 5810 - Auditing (3)

Required Courses (18 units)

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.

Foundations of internal control theory accepted and promulgated by auditors and accountants. Management implementation of effective corporate governance. Best practices, benchmarks and models for evaluating and strengthening internal control and corporate governance.

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.

Strategic management accounting and control issues, including cost determination and analysis, activity-based systems, budgeting, transfer pricing, performance evaluation, cost management and ethics.

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.

A hands-on course for Masters of Accountancy students on how to factor taxes into strategic decision-making.

Elective Courses (12 units)

Importance of ethics in accounting practice; frameworks for ethical decision making; professional codes of ethics in accounting; and current and classic ethics cases.

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.

On-the-job training in private/public accounting involving new university-level learning experiences.

Financial issues faced by not-for-profit organizations. Budgeting, preparing for financial statements and required tax forms, financing, investing, internal control problems, auditing and analyzing financial statements of not-for-profit organizations including hospitals, educational institutions and charitable foundations.

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.

Culminating Experience (1-3 units)*

A written research project concerning a significant problem in the field of accounting.

An examination on the subject areas of the candidate’s coursework listed on the degree program.

*Note(s):

Students who choose to take ACC 6950 Master's Project as the culminating experience require a minimum of 33 units of course work.

**Note(s):

Additional 4000-level courses from the Accounting Department (no more than 9 units of 4000-level elective courses can be counted toward the Master's degree; courses used to fulfill the bachelor's degree requirements cannot be double-counted) or GBA courses with advisor approval.

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