Accountancy (MSA)
Preparing Students to Meet the Challenges and Demands of Careers in Accountancy
The Master of Science in Accountancy (MSA) program prepares students to meet the challenges and demands of careers in professional accountancy. The MSA program provides an opportunity for students to meet the educational requirements to take the uniform CPA examination.
The MSA allows students to deeply explore accounting practice areas of their professional interest. Students pursue one of the three MSA specializations (Accounting Information Systems, Financial Reporting, Taxation), by selecting a customized set of courses to meet specific professional needs and goals. Small class sizes enable students to connect with faculty and draw on the resources of the Charles W. Lamden School of Accountancy community.
Who Hires Our MSA Graduates?
Accountancy Curriculum
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BA 642 Statistical Analysis
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BA 643 Managerial Economics
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BA 670 Managerial Accounting
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BA 673 Organizational Behavior Leadership
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BA 674 Financial Management
Students with an undergraduate degree in business from an AACSB accredited university in the United States of America will have likely satisfied this entire set of prerequisites.
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ACCTG 620 Financial Measurement and Reporting
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ACCTG 621 Accounting Information Systems
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ACCTG 626 Audit and Assurance Services
- ACCTG 624 Tax for Managers
- ACCTG 625 Managerial and Financial Reporting and Analysis
- ACCTG 650 Accounting Research and Communication
- ACCTG 673 AIS Development
- ACCTG 729 Special Topics
- ACCTG 790 Accounting Analysis
Students with an undergraduate degree in accounting will have likely completed equivalent courses. Only three core accountancy courses (9 units) may be included as part of the MSA program of study.
Official Programs of Study (POS) are determined by an MSA Advisor. Specializations include:
The MSA-AIS specialization provides students with an academic curriculum that integrates accounting and information systems. MSA-AIS students developed the knowledge and skills to become accountants with expertise in information systems and business process management. The MSA-AIS specialization is designed primarily for students interested in pursuing careers in AIS related positions in internal audit, assurance services, information technology auditing, and consulting. The MSA-AIS specialization prepares students to take the Certified Information Systems Auditor (CISA) exam, the Certified Internal Auditor (CIA) exam, and the Certified Public Accountant (CPA) exam.
Required Courses (15 units)
- ACCTG 673: Accounting Information Systems Development
- ACCTG 675: AIS Audit and Control 3
- ACCTG 790 (Required Capstone): Analytics in Accounting
- MIS 687: Secure Enterprise Networking and Mobile Technologies 3
- MIS 755: Information Systems Security Management OR
MIS 585: Fundamentals of Cybersecurity Management
Possible Electives
- ACCTG 505: Fraud Examination
- ACCTG 522: International Financial Reporting
- ACCTG 630: Ethics in Accounting
- ACCTG 650: Accounting Research and Communication
- ACCTG 661: Seminar in International Accounting
- ACCTG 663: Financial Statement Analysis
- ACCTG 670: Seminar in Assurance Services
- ACCTG 681: Seminar in Regulatory and Management Controls
- ACCTG 729: Seminar in Forensic Accounting
- MIS 620: Electronic Business and Big Data Infrastructures
- MIS 686: Enterprise Database Management
- MIS 691: Decision Support Systems
- MIS 695: Business Systems Analysis and Design
- MIS 697: Project Planning and Development
- MIS 749: Business Analytics
- MIS 750: Strategic Project Management
- MIS 752: Seminar in Supply Chain and Enterprise Resource Planning
- MIS 753: Global Supply Chain Management
The MSA-FR specialization provides students with an academic curriculum that focuses on enhancing the quality of information for business decision-making, with an emphasis on developing the communication and problem-solving skills to responsibly contribute to financial reporting processes. MSA-FR students develop a framework for financial reporting grounded in the principles of measurement, disclosure, control, and assurance. Students also have the flexibility to explore topics such as financial statement analysis, accounting theory and research, accounting information systems, corporate finance, and assurance services that transcend traditional financial statement audits. The MSA-FR specialization is designed primarily for students interested in pursuing financial reporting careers in assurance services and corporate industry, although it is flexible enough to allow students to customize their graduate accounting coursework to meet specific career objectives. The MSA-FR specialization prepares students to take the Certified Public Accountant (CPA) exam, Certified Management Accountant (CMA) exam, and Chartered Financial Analyst (CFA) exam.
Required Courses (12 Units)
Possible Electives
- ACCTG 663: Financial Statement Analysis 3
- ACCTG 670: Seminar in Assurance Services
- ACCTG 673: Accounting Information Systems (AIS) Development
- ACCTG 790: Analytics in Accounting
- ACCTG 501: Advanced Financial Accounting
- ACCTG 503: Federal Taxation of Individuals
- ACCTG 505: Fraud Examination
- ACCTG 508: Accounting for Not-For-Profit Organizations
- ACCTG 522: International Financial Reporting
- ACCTG 630: Ethics in Accounting
- ACCTG 650: Accounting Research and Communication
- ACCTG 657: Accounting for Income Taxes
- ACCTG 660: Seminar in Accounting Theory
- ACCTG 661: Seminar in International Accounting
- ACCTG 675: Seminar in Accounting Information Systems Audit and Control
- ACCTG 729: Seminar in Current Issues in Accounting and Auditing
- FIN 652: Seminar in Security Analysis and Portfolio Management
The MSA-TAX specialization provides students with an academic curriculum that incorporates a wide variety of topics and issues predominately focused on U.S. Federal income taxation. MSA-TAX students develop knowledge and skills in tax compliance and planning for individuals, corporations, partnerships (and other business entities), multistate taxation, international taxation, tax research, and financial reporting for income taxes. The MSA-TAX specialization is designed primarily for students interested in pursuing taxation related careers in public accounting firms and corporate industry. MSA-TAX specialization prepares students to take the Certified Public Accountant (CPA) exam and Enrolled Agent (EA) exam.
Required Courses (15 Units)
Possible Electives
- ACCTG 650: Accounting Research and Communication
- ACCTG 651: Corporate Tax 3
- ACCTG 654: Partnership Tax 3
- ACCTG 656: Multijurisdictional Tax
- ACCTG 790: Analytics in Accounting
- ACCTG 503: Federal Taxation of Individuals
- ACCTG 505: Fraud Examination
- ACCTG 630: Ethics in Accounting
- ACCTG 655: Tax Planning for Individuals
- ACCTG 657: Accounting for Income Taxes
- ACCTG 673: Accounting Information Systems (AIS) Development
- ACCTG 729: Seminar in Current Issues in Accounting and Auditing
- FIN 585: Estate Planning Issues and Practice
A minimum of 12 units of accountancy courses must be numbered 650 or higher, including the ACCTG 790. A maximum of 9 units of 500 level courses may be included in a POS.
* Equivalent courses completed prior to enrolling in the MSA program will be waived and/or replaced with appropriate elective courses as needed.
** Students with an undergraduate course in equivalent information systems may waive this course. Although the course may be waived, students still need to meet the required 30 units.
A minimum of 2 units selected from the following electives
- ACCTG 501 Advanced Financial Accounting
- ACCTG 505 Fraud Examination
- ACCTG 508 Accounting for Not-For-Profit Organizations
- ACCTG 530 Ethics in Accounting
- ACCTG 696 Seminar in Selected Topics
- ACCTG 729 Seminar in Current Issues in Accounting and Auditing
- ACCTG 797 Research
- ACCTG 798 Special Study
- BA 649 Business Analytics
- MIS 515 Object-Oriented Programming for Business Applications
- MIS 585 Fundamentals of Cybersecurity Management
- MIS 686 Enterprise Database Management
- MIS 697 Project Planning and Development
- MIS 720 Electronic Business and Big Data Infrastructures
- MIS 753 Global Supply Chain Analytics
A minimum of 5 units selected from the following electives
- ACCTG 501 Advanced Financial Accounting
- ACCTG 503 Federal Taxation of Individuals
- ACCTG 505 Fraud Examination
- ACCTG 508 Accounting for Not-For-Profit Organizations
- ACCTG 522 International Financial Reporting
- ACCTG 530 Ethics in Accounting
- ACCTG 657 Accounting for Income Taxes
- ACCTG 675 Seminar in Accounting Information Systems Audit and Control
- ACCTG 705 Forensic Accounting
- ACCTG 659 Seminar in Taxation Topics
- ACCTG 696 Seminar in Selected Topics
- ACCTG 729 Seminar in Current Issues in Accounting and Auditing
- ACCTG 797 Research
- ACCTG 798 Special Study
- FIN 652 Seminar in Security Analysis and Portfolio Management
A minimum of 2 units selected from the following electives
- ACCTG 501 Advanced Financial Accounting
- ACCTG 503 Federal Taxation of Individuals
- ACCTG 505 Fraud Examination
- ACCTG 508 Accounting for Not-For-Profit Organizations
- ACCTG 522 International Financial Reporting
- ACCTG 530 Ethics in Accounting
- ACCTG 596 Contemporary Topics in Accounting
- ACCTG 655 Tax Planning for Individuals
- ACCTG 657 Accounting for Income Taxes
- ACCTG 659 Seminar in Taxation Topics
- ACCTG 663 Financial Statement Analysis
- ACCTG 670 Seminar in Assurance Services
- ACCTG 705 Forensic Accounting
- ACCTG 729 Seminar in Current Issues in Accounting and Auditing
- ACCTG 696 Seminar in Selected Topics
- ACCTG 797 Research
- ACCTG 798 Special Study
- FIN 585 Estate Planning Issues and Practice
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