THE MASTER OF SCIENCE IN ACCOUNTANCY
NOTE: Admissions to the MS in Accountancy are suspended as of Fall 2006. Please contact the Office of Accounting and Management Information Systems to learn the current status of the program.
The MS in Accountancy is a 30-unit degree program which provides for depth and breadth in the Accounting discipline otherwise not attainable in the undergraduate or MBA with emphasis in Accounting programs. The degree program provides considerable flexibility in course work, depending upon the candidate's preparation and interest. A candidate may emphasize a particular area of study with the selection of a maximum of 9 units in any one of the following three areas of accounting: Financial/Auditing, Managerial, and Systems.
The program is intended to serve the needs of three different student groups:
1. The undergraduate Accounting major pursuing a professional accounting career requiring greater depth in accounting subjects.
2. The undergraduate Business major desiring to specialize in accounting.
3. The undergraduate major in a non-business discipline desiring education in business and accounting.
Course Requirements for the Master's Degree: 30 units
Continuous enrollment is required. A maximum of 9 semester units of transfer credit may be applied toward the degree. Graduate Time Limit: All requirements for the degree are to be completed within five years of the end of the semester of enrollment in the oldest course applied toward the degree. See "Graduate Education" in The University Catalog for complete details on general degree requirements.
Prerequisites to Graduate Study in Accountancy
Enrollment in graduate (600-level) courses presupposes completion of prerequisite courses covering the common body of knowledge in business, including:
| ACCT | 201 | Intro to Financial Accounting | 3.0 | FS |
| ACCT | 202 | Intro to Managerial Accounting | 3.0 | FS |
Prerequisites: ACCT 201 (or ABUS 261 for ABUS majors only).
| BADM | 103 | Statistics of Business & Econ | 3.0 | FS |
Prerequisites: For Business Administration majors: MATH 107. For others: Completion of General Education Breadth Area A4 requirement.
| BLAW | 302 | Managing the Legal Environment | 3.0 | FS |
Prerequisites: At least junior standing.
| ECON | 103 | Principles of Micro Analysis | 3.0 | FS * |
| FINA | 307 | Survey of Finance | 3.0 | FS |
Prerequisites: ACCT 201, ECON 103.
| MKTG | 305 | Survey of Marketing | 3.0 | FS |
| MGMT | 303 | Managing People/Bus Proc/Chg | 3.0 | FS |
| SCMS | 306 | Operations Management | 3.0 | FS |
Prerequisites: Business Administration or Business Information Systems status required for business majors. Completion of General Education Breadth Area A4 requirements required for all majors.
Working knowledge of microcomputer applications: word processor, spreadsheet, and data base management is required.
Students with a baccalaureate in Accounting have normally met the prerequisite requirements for graduate study in Accounting. Consult the Office of the Graduate Coordinator to determine whether unmet prerequisites remain. Upon admission to the program, such students usually begin taking the 30 units of required and elective courses for the MS in Accountancy.
Students with a baccalaureate in business fields other than accounting have normally met the general business prerequisites for graduate study in accounting. Such individuals must show accounting prerequisite competence through prior course work or by completing the following courses:
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| ACCT | 325 | Intermediate Accounting I | 3.0 | FS |
Prerequisites: ACCT 202 and concurrent enrollment in, or prior completion of, ACCT 321.
| ACCT | 326 | Intermediate Accounting II | 3.0 | FS |
Prerequisites: ACCT 325.
| ACCT | 437 | Federal Income Taxes | 3.0 | FS |
Prerequisites: ACCT 201, ACCT 202.
| MINS | 335 | Database Application Dev | 3.0 | FS |
Prerequisites: BSIS 301, MINS 235.
Students with a minor in Business Administration may have completed most of the general business prerequisite requirements for graduate study in accounting. Consult the Office of the Graduate Coordinator to determine whether unmet business prerequisites remain. These students must also complete the above list of accounting prerequisites.
Students with a non-business baccalaureate are also encouraged to consider pursuing the MS in Accountancy. Often, they have met some of the general business prerequisite requirements within their undergraduate course work. The Office of the Graduate Coordinator can determine which prerequisites remain unmet.
There are two basic ways to meet the general business and accounting prerequisites. Students who otherwise meet entrance requirements may be "conditionally classified" in the MS in Accounting program while they take prerequisite courses at California State University, Chico. Alternatively, students may choose to complete most or all of the prerequisites, here or elsewhere, prior to admission to the program. Consult the Office of the Graduate Coordinator to determine which option will best meet your needs and which prerequisites you have already met.
Prerequisites for Admission to Conditionally Classified Status:
1. Satisfactory grade point average as specified in "Admission to Master's Degree Programs" in The University Catalog.
2. Approval by the department and the Office of Graduate Programs.
In its deliberations, the Admissions Committee looks for responsible academic performance, for good Graduate Management Admission Test (GMAT) scores, and for qualities of personal development which promise career success. Specifically, the Committee reviews: A. The motivation to pursue graduate study in accounting and potential to achieve an accounting position, as evidenced in a written statement of purpose; B. Collegiate-level scholastic achievements (the entire undergraduate record, with particular emphasis on junior and senior years, and graduate record, if any, is examined for content and course grades); C. Aptitude for accounting graduate education; D. The personal characteristics of the candidate which are conducive to academic and professional success, such as maturity, motivation, interpersonal skills, leadership, and breadth of experience, as reported in the Letters of Recommendation.
The Admission Committee will operate in a manner consistent with and supportive of the ideals and goals of equal access and equal opportunity.
Prerequisites for Admission to Classified Status:
Students must satisfy the "common body of knowledge" general business prerequisite requirements for graduate study in accounting identified above.
Advancement to Candidacy:
In addition to any requirements listed above:
1. Classified graduate standing and completion of at least 9 units of specified graduate courses with a 3.0 minimum grade point average.
2. Development of an approved program in consultation with the Accounting Graduate Coordinator.
Requirements for the MS Degree in Accountancy:
Completion of all requirements as established by the College of Business graduate committee, the Accounting Graduate Coordinator, and the Office of Graduate Studies, to include:
1. Completion of an approved program consisting of 30 units of 400/500/600-level course work as follows:
15 units required:
Prerequisites: ACCT 321, BADM 103; either ACCT 326 or ACCT 427.
| ACCT | 623 | Management Control Systems | 3.0 | FA |
Prerequisites: ACCT 202.
| BADM | 610 | Decision Support Systems | 3.0 | FA |
Prerequisites: SCMS 640; or MINS 301 and BADM 103 and SCMS 306.
| BSIS | 620 | Strategic Info System Mgmt | 3.0 | SP |
Prerequisites: BADM 610.
Culminating Experience (3 units):
| ACCT | 697 | Independent Study1.0 | 4.0 | FS |
Choose ACCT 697 if you plan to complete a Star Paper.
OR (the following course may be substituted for the above)
| ACCT | 699T | Master's Thesis1.0 | 3.0 | FS |
OR (the following course may be substituted for the above)
| BADM | 693 | Strategic Mgmt Admin Policy | 3.0 | SP |
Prerequisites: Consent of Graduate Coordinator.
9 units selected from:
| ACCT | 420 | Adv Cost Management Systems | 3.0 | FA |
Prerequisites: ACCT 320.
| ACCT | 425 | Advanced Accounting | 3.0 | SP |
Prerequisites: ACCT 326 or ACCT 427.
| ACCT | 498 | Special Topics in Accounting1.0 | 3.0 | FS |
Prerequisites: Senior standing.
| ACCT | 537 | Federal Income Taxes | 3.0 | Inq |
Prerequisites: ACCT 437.
| ACCT | 556 | Accounting Theory | 3.0 | Inq |
Prerequisites: ACCT 326.
| ACCT | 627 | Tax Planning for Management | 3.0 | Inq |
Prerequisites: ACCT 202.
| ACCT | 689 | Directed Internship1.0 | 3.0 | FS |
| ACCT | 694 | Sem Contemporary Bus Topic1.0 | 3.0 | FS |
| ACCT | 697 | Independent Study1.0 | 4.0 | FS |
| BSIS | 496 | Strat Iss for Info Professnls | 3.0 | FS WP |
Prerequisites: ENGL 130 (or the equivalent) with a grade of C or higher, ENGL 230 with a grade of C- or higher. Concurrent enrollment in or prior completion of all other courses in upper-division core.
| MINS | 345 | Distributed Systems Management | 3.0 | FS |
Prerequisites: BSIS 301, MINS 245.
| MINS | 350 | Business Systems Analysis | 3.0 | FS |
Prerequisites: MINS 235. Concurrent enrollment in or prior completion of ENGL 230 (for BSIS majors).
| MINS | 450 | Business Systems Design | 3.0 | FS |
Prerequisites: MINS 325, MINS 350.
| MINS | 452 | Decision Support Software | 3.0 | FS |
Prerequisites: MINS 335.
| MINS | 535 | Database Administration | 3.0 | FS |
Prerequisites: MINS 335 and instructor permission.
| MINS | 645 | Advanced Database Topics | 3.0 | FA |
Prerequisites: MINS 335.
| MINS | 650 | Bus Info Syst Development | 3.0 | SP |
Prerequisites: BADM 610.
| MINS | 689 | Directed Internship1.0 | 3.0 | FS |
| MINS | 694 | Sem Contemporary Bus Topic1.0 | 3.0 | FS |
| MINS | 697 | Independent Study1.0 | 4.0 | FS |
6 units selected from:
400/500/600-level related offerings, to be selected in consultation with the MS in Accountancy adviser.
2. At least 21 of the units required for the degree must be in 600-level courses.
3. Approval of the College of Business Graduate Committee and the Graduate Coordinators Committee on behalf of the Faculty of the university.
Graduate Literacy Requirement:
Writing proficiency is a graduation requirement.
Accountancy students are required to check with the Graduate office in the College of Business in order to establish the requirements for certifying their writing proficiency.
Graduate Grading Requirements:
All courses in the major (with the exceptions of Independent Study - 597/697, Comprehensive Examination - 696, Master's Project - 699P, and Master's Thesis - 699T) must be taken for a letter grade, except those courses specified by the department as ABC/No Credit (400/500-level courses), AB/No Credit (600-level courses), or Credit/No Credit grading only. A maximum of 10 units combined of ABC/No Credit, AB/No Credit, and Credit/No Credit grades may be used on the approved program (including 597/697, 696, 699P, 699T and courses outside the major). While grading standards are determined by individual programs and instructors, it is also the policy of the university that unsatisfactory grades may be given when work fails to reflect achievement of the high standards, including high writing standards, expected of students pursuing graduate study.
Students must maintain a minimum 3.0 grade point average in each of the following three categories: all course work taken at any accredited institution subsequent to admission to the master's program; all course work taken at CSU, Chico subsequent to admission to the program; and all courses on the approved master's degree program.
Graduate Advising Requirement:
Advising is mandatory each semester for all Accountancy students. Consult the Graduate Coordinator in the College of Business Graduate Office for specifics.