Master of Science in Accountancy

This is an archived copy of the 2016-2017 bulletin. To access the most recent version of the bulletin, please visit bulletin.sfsu.edu. Any changes will appear on our errata page.

Faculty Coordinator: Theresa Hammond, Ph.D.
Phone: 415-817-4300
E-mail: mba@sfsu.edu

Graduate Advisors: Hammond, Hetherington, Hsieh

General Information

This program provides an emphasis in accounting, with specialization in financial accounting tax, auditing, managerial accounting, and accounting information systems. In addition to ACCT 890 (3 units), at least 9 units of 800-level graduate accounting courses must be completed. The remaining 18 units may be selected from appropriate graduate and undergraduate courses. The course selection must be approved by an advisor. ACCT 800 and ACCT 801 may not be taken for credit if ACCT 301 and ACCT 302, or the equivalents, have been completed in which case two additional 800-level classes must be substituted. For students without prior accounting or business course work, additional classes may be needed to qualify for the 150 hour CPA licensure requirements. Contact the California State Board of Accountancy for details.

Accreditation

The MSA program is accredited by the most respected business accrediting association in the world, the AACSB, The Association to Advance Collegiate Schools of Business. San Francisco State University is also accredited by WASC, the Western Association of Schools and Colleges. This ensures continuous improvement of faculty in teaching, research, and professional service.

Admission

U.S. citizens, permanent residents, and international students are accepted for both fall and spring admission according to the following schedule.

  • Fall semester filing period: October 1 through May 15 with rounds
  • Spring semester filing period: August 1 through November 1

The above dates are subject to change. Check the Graduate Business Programs website for the latest dates.

Application Process

Each applicant to the MSA must submit the following to SF State Graduate Studies Office:

  • California State University Application for Graduate or International Admission on CSU Mentor available at http://www.csumentor.edu plus an application fee of $55
  • One official transcript from each college attended
  • The score on the GMAT (Graduate Management Admissions Test) or GRE (Graduate Record Examination). Information regarding the GMAT exam can be obtained at http://www.mba.com and the GRE exam at http://www.ets.org/gre/revised_general/register. The deadline to take the GMAT or GRE is May 15 for fall admission and November 1 of the prior year for spring admission
  • A statement of purpose showing how the desired graduate program is related to the applicant’s career goal
  • TOEFL or IELTS or Pearson Test of English (PTE) is required for admission by all applicants who completed their undergraduate work in a non-English speaking country. TOEFL school/department code is 4683. Score reports can be sent to the SF State Graduate Studies office. Applicants who need a student visa must also submit the SF State SEVIS Information Form for International Students.
  • Résumé or Curriculum vitae
  • Two Letters of recommendation
  • International applicants will need to file the Financial Affidavit form at http://www.sfsu.edu/~admisrec/forms/ugradforms/fs.pdf for I-20 Certificate of Eligibility.
  • The California State University Application for Admission may be submitted before other documents are submitted, but the admission decision is not made until all required materials are received.

Admission Criteria

The College of Business admissions committee reviews an applicant’s overall qualifications and takes the following requirements into consideration:

  • Completion of a degree equivalent to a four year U.S. bachelor’s degree from a recognized university
  • A minimum 3.0 Grade Point Average overall, or in the last 60 semester units or 90 quarter units of university coursework completed (average incoming class GPA is 3.3)
  • GMAT exam including total score, verbal, quantitative, writing and Integrated Reasoning scores (average incoming class total GMAT score is 570). Or the GRE test verbal, quantitative and writing scores. A GMAT AWA score of 5.0 or higher or a GRE AWA score of 4.5 or higher is required for classified admission. A GMAT AWA score of 4.5 or GRE AWA score of 4.0 is accepted, but as a conditional admission and student must take an approved College of Business writing course.
  • Statement of purpose written using guidelines stated on department website
  • Two letters of recommendation from supervisors or faculty members
  • Résumé
  • TOEFL score of at least 590/243/96 or IELTS score of at least 7.0 or PTE of at least 65, taken within the past two years, is required of all applicants who have earned their undergraduate degree from a country where the official language is not English.

The admissions committee also considers evidence of unusual motivation, career maturity, and past success in making admission decisions.

Meeting minimum qualifications does not guarantee admission to the program.

Program Requirements

Orientation and Professional Development Workshops

The College of Business Graduate Programs orientation helps students prepare for the academic program and provides professional development opportunities. The workshops included during orientation are designed to enhance career prospects, professional communication style, leadership skills and teamwork. Students are expected to attend the required orientation days.

Foundation Courses

Depending upon a student’s previous academic background, the prerequisite course may range from 0 to 3 units and the foundation courses from 0 to 18 units. The foundation requirements are met by taking the six business foundation courses or by waivers of individual courses based on previous equivalent course work. Each equivalency is determined by course content, grade received, and elapsed time since course was completed.

Accountancy, M.S. — 30 - 51 units

Prerequisite for Conditional Admits (3 units)

BUS 714Elements of Business Writing3

Foundation Courses for M.S.A (0 - 18 units)

BUS 776Data Analysis for Managers3
BUS 780Financial Accounting3
BUS 783Economics for Managers3
BUS 785Financial Management3
Select two of the following:6
Information Systems for Management
Operations Analysis
Marketing Management
Management Principles and Organizational Behavior

Advanced Program Requirements (30 units)

Students who have completed a non-accounting undergraduate degree should complete the following upon advisement.

ACCT 800Financial Accounting I3
ACCT 801Financial Accounting II3
ACCT 804Legal and Professional Responsibilities in Accounting3
ACCT 811Introduction to Federal Tax3
ACCT 802Strategic Management Accounting3
or ACCT 848 Seminar in Cost Accounting
Culminating Experience Requirement
ACCT 890Ethics and Contemporary Accounting Issues3
Courses offered by the accounting department by advisement of graduate major advisor (courses with ACCT prefix). Limitations: Up to 6 units may be upper-division undergraduate accounting courses (500 - level) with prior approval of the graduate major advisor.6
Courses offered by the College of Business by advisement of graduate major advisor (800 level classes). Up to 6 units may be graduate level courses within the University, with prior advisor approval.6
Advancement to Candidacy (ATC) total: 30 units

Students who have completed an undergraduate accounting degree should select the following upon advisement.

ACCT 801Financial Accounting II3
or ACCT 831 Financial Statement Analysis
ACCT 802Strategic Management Accounting3
or ACCT 848 Seminar in Cost Accounting
ACCT 804Legal and Professional Responsibilities in Accounting3
or ACCT 818 Accounting Ethics and Fraud
Culiminating Experience Requirement
ACCT 890Ethics and Contemporary Accounting Issues3
Courses offered by the accounting department by advisement of graduate major advisor (courses with ACCT prefix). Limitations: Up to 6 units may be upper-division undergraduate accounting courses (500-level) with prior approval of the major advisor.6
Courses offered by the College of Business by advisement of graduate major advisor (800 level classes). Up to 6 units may be graduate level courses within the University, with prior advisor approval.12
Advancement to Candidacy (ATC) total: 30 units

Advancement to Candidacy

Before being considered for advancement to candidacy the applicant must meet all general university requirements, satisfy the Professional Development Workshop requirement, and Foundation Course requirements, earn an overall SF State Grade Point Average (GPA) of at least 3.0, and complete at least 6 units in College of Business courses in the Advanced Requirement.

When requirements have been satisfied, the graduate advisor may recommend to the Dean of the Division of Graduate Studies that the applicant be advanced to candidacy for the degree by filing the Advancement to Candidacy (ATC).