The Master of Science in Accountancy (MSA) prepares students for a wide range of employment opportunities in public accounting, industry, finance, government and nonprofit organizations, and higher education. The program is designed to prepare graduates who 1) possess knowledge and skills in professional accounting, 2) can successfully pursue professional certifications (e.g., CPA, CMA, CIA), 3) are capable of becoming leaders who exhibit high standards of professional ethical conduct, and 4) are interested in pursuing doctoral and research studies.

The Master of Science in Accountancy (MSA) online Option delivers the regular MSA program in an online mode and is offered through the College of Extended and Global Education.

The Master of Science in Accountancy (MSA) CAPE Blended Option is a variant of the regular MSA program. It provides CSUSB accounting students with an accelerated route to a graduate degree, with simultaneous awarding of both bachelor’s and master’s degrees. The CAPE Blended Option allows students to earn graduate credit for several elective courses taken during the junior and senior years, effectively decreasing the summed unit requirement for both degrees. The CAPE Blended Option provides a seamless process whereby students can progress from undergraduate to graduate status.

Admission to the MSA CAPE Blended Option is by invitation from the Department of Accounting and Finance.

Students admitted to the CAPE Blended Program can earn graduate credit for up to three 5000-level Accountancy courses (9 units) taken  in undergraduate status. However, if a MSA CAPE Blended  student wants to earn at least 150 credit units, the student would need to takeACCT 5440 and another two graduate level Accounting or Finance courses.  

Admission to the MSA program

Admission to the MSA (Master Science in Accountancy) program is based on a holistic review of the entire application package, evaluating academic preparation, professional potential, and alignment with the focus on Accountancy. In addition to the general university requirements, applicants must meet the following criteria:

1. Bachelor's degree and GPA: Applicants must hold a bachelor’s degree from an accredited college or university with a minimum GPA of 2.75 on a 4.0 scale. Applicants with at least GPA of 2.5 on a 4.0 scale may still be considered if they have an undergraduate degree in BA or BS in Accountancy or demonstrate at least 1 year of relevant professional experience in Accounting or related fields.
2. Statement of Purpose: Submit a 500-750 word statement outlining career goals and showing how the MSA program will help the applicant to achieve career goals.
3. Resume: Provide a current resume detailing academic background, professional experience, internships, skills, and extracurriculars. Accounting professional experience is highly regarded in evaluations.
4. Transcripts: Official transcripts from all post-secondary institutions are required.
5. Recommendation Letter: A letter of recommendation is encouraged but not required. For applicants with non-accounting backgrounds or lower GPAs, it is recommended to highlight your interest in an accounting career path in the letter.
6. Standardized Tests: No GMAT or GRE required.
7. English Proficiency for International Students:  International applicants whose primary language is not English and who have not completed three years of full-time study at an English-medium institution must submit scores from TOEFL (minimum 550/PBT, 213/CBT, 79-80/IBT), IELTS (minimum 6.5), or Duolingo (minimum 110), taken within the past two years. Completion of Level 4 of CSUSB's Intensive English Program also satisfies this requirement.
8. Upcoming CSUSB graduates (MSA 3:2 Option): CSUSB undergraduates meeting the MSA 3:2 criteria (detailed below) may apply directly;  contact the MSA Director or department chair for details.
9. Competence in the following prerequisite courses or their equivalents.

ACCT 2110	Introductory Accounting I	3
ACCT 2120	Introductory Accounting II	3
ACCT 3720	Intermediate Accounting I	3
ACCT 3730	Intermediate Accounting II	3
MGMT 2300	Legal Environment of Organizations	3

NOTE: Competence in the above prerequisite courses may be demonstrated by:

• Formal completion of the course or its equivalent

• Credit by examination

• Waiver based on specialized work experience; must have documentation of work directly related to course to be waived; and must be approved by the MSA Coordinator or department chair. (Students requesting waiver of any prerequisite courses must petition the MSA Director or department chair. Inquiries about a challenge examination or substitution for the upper level wrting requirement should be directed to the Dean of Graduate Studies.

Students who meet all entrance requirements except course prerequisites may be admitted to the program in a conditionally classified status until those prerequisite deficiencies are removed, at which time they will be advanced to classified graduate standing in the program. Only fully classified students, however, may enroll in 6000-level courses unless they have written consent from the MSA Director or department chair.

Admission to the MSA CAPE Blended Program

This accelerated pathway allows eligible CSUSB undergraduates to begin MSA coursework in their senior year, reducing time to degree completion. In addition to the university requirements, invitations are based on:

1. Academic Standing: Must be a CSUSB undergraduate with junior standing or higher.
2. Residency Units: Completed at least 12 upper-division units in residence at CSUSB.
3. Coursework: Completed ACCT 3720 and ACCT 5260 (ACCT 4260) with a GPA of 2.75 or higher across these two courses or instructor's recommendation;
4. Graduation Timeline: Not in the semester of baccalaureate degree completion.
5. Overall GPA: Minimum CSUSB GPA of 2.75, or by the MSA Director’s or department chair’s consent.

Graduate assistantship may be available for qualified students on a competitive basis.

Advancement to Candidacy

To be advanced to candidacy, a student must have

1. Achieved classified standing;
2. Completed at least 9 semester units of applicable graduate-level course work at the university, with a minimum grade point average of 3.0 ("B");
3. Completed an approved graduate program plan in consultation with the MSA Director or department chair after completion of four 5000-level accounting electives.

Requirements for Graduation

1. A minimum of 30-semester units of acceptable graduate-level work, consistent with the program plan (with a grade point average of 3.0), with at least 21-semester units completed at the university;
2. At least 24-semester units of 5000-6999-level coursework;
3. At least 15-semester units of credit taken after advancement to candidacy for the degree;
4. Successful completion of the required core courses and elective options as outlined in the curriculum section;
5. A grade point average of 3.0 (“B”) or better in all course work taken after admission to conditionally classified or classified status, and grades of 2.0 (“C”) or better in all courses in the program;
6. Students must earn "Credit" from ACCT 5980 (0 unit) at least twice for graduation. 
7. After advancement to candidacy and completion of all course requirements except the culminating experience and one of MSA required courses, students must complete ACCT 6970.
8. The graduation writing requirement is met upon successful completion of ACCT 6500.
9. Any additional general requirements not cited above and listed in the Graduate Degree and Program Requirements section of this bulletin.

A "No credit" (NC) designation will be entered on the student's transcript if they fail the culminating experience requirement. Students who do not receive a passing grade on the culminating experience requirement on the first attempt must petition the MSA Director or department chair for permission to retake the culminating experience requirement. Only students who are in classified status, have been advanced to candidacy, have obtained approval of the MSA Director or department chair, and are not on probation may retake the culminating experience requirement.

Degree Requirements (30 units)

(Program Code: ACCY)

Required Courses (12)
ACCT 5360	Corporate and Partnership Taxation	3
ACCT 5980	CPA Preparation & Practice * Students must earn credit for this course at least twice.	0
ACCT 6100	Financial Accounting from the User Perspective with Data Analytics in Accounting	3
ACCT 6200	Seminar in Advanced Auditing, Accounting Information Systems and Accounting Data Analytics	3
ACCT 6500	Advanced Financial Reporting Seminar	3
Elective Courses (15)
Minimum of 15 elective units chosen from list below in consultation with the MSA Director or department chair.		15
ACCT 5200	Forensic Accounting I
ACCT 5300	Seminar in Taxation
ACCT 5390	Advanced Accounting
ACCT 5410	EDP Auditing and Control
ACCT 5440	Accounting Law, Ethics and Institutions
ACCT 5680	Accounting for Government and Not-for-Profit Organizations
ACCT 6150	Controllership and Professional Ethics
ACCT 5753	Accounting Internship
ACCT 5930	Seminar in Accounting
ACCT 5951	Independent Study
ACCT 5952	Independent Study
ACCT 5953	Independent Study
Culminating Experience: (3)		3
Total Units		30

Graduate-level elective courses offered by other departments within the College of Business and Public Administration require approval of the MSA Director or department chair for course substitution.

Students may not take more than a total of 6 semester units in any combination of College of Business & Public Administration 5953, 5955, 5753, 5755, 5915, 5930, 6753, and 6755 courses. The program may not include more than 9 semester units in transfer credit from other universities. CSUSB will not consider for transfer, credit course work from any institution which will not accept that work in its own advanced degree program.

Culminating Experience (3 units)

Culminating Experience (3)
ACCT 6970	MSA Comprehensive Examination	3