Master of Accountancy

School of Accounting

The master of accountancy (MAc) is intended to meet the needs of both career-changers and those already working in the profession who wish to further develop their expertise. For many students, the MAc will satisfy the education requirements to sit for the CPA or Certified Management Accountant (CMA) examinations. In addition to studying several key accounting sub-disciplines, you will have the opportunity to customize your degree by choosing 12 units from an extensive list of accounting, tax and business electives. Eligible studetns may earn up to six units of electives through an internship for approved real-world experience acquired during your degree program.

The master of accountancy can be obtained in person through our evening and full-time day programs in San Francisco and via our CyberCampus. The evening and CyberCampus venues allow students to earn their degrees at their own pace. CyberCampus offers extraordinary flexibility to those whose obligations or physical location prohibit regular attendance at the San Francisco campus.

The full-tiime day MAc cohort program allows students to complete the degree in as few as twelve months. The cohort begins in late July and completes an intense load of six courses by early December. Students may be able to satisfy key foundation program deficiencies during the summer months preceding the beginning of the cohort. Extensive job placement activities run concurrently with the course work. The Accounting Career Fair is held late in September, after which public accounting firms, government agencies and corporations compete for candidates.

Internship opportunities may be available for eligible students for up to six units of elective credit during the spring and summer trimesters. Remaining course work can be completed with three courses in May and June. Prospective students are strongly urged to contact the SChool of Accounting for an advising appointment at the earliest opportunity should they wish to participate in the full-time day MAc program.

The master of accountancy program requires 36 units of graduate coursework beyond the 9 units of foundation courses. Students can choose as electives up to six units from tax or business disciplines.

Students may be admitted to advanced program courses before the completion of the foundation program, but must complete the foundation by the time twelve (12) units have been earned in the advanced program.

Computer Proficiency Requirement

Applicants are expected to have a working familiarity with computers and the software applications appropriate for graduate study.

Math Proficiency Requirement

Students are expected to possess a level of mathematical skill at least equivalent to that attained in Intermediate Algebra (MATH 20).

Economics Proficiency Students are expected to possess a level of economic skill and knowledge at least equivalent to that attained in Econ 1 or Econ 2.

FOUNDATION PROGRAM - 9 Units*
· ACCTG 50 Financial Accounting for Accounting Majors**
· ACCTG 100A Intermediate Accounting I**
· ACCTG 100B Intermediate Accounting II**

*All foundations will be waived for those students who have passed the CPA examination.
**Individual foundation courses can be waived. Acctg 50 will be waived upon completion of Acctg 1A or its equivalent and satisfactory score on the School of Accounting Acctg 50 waiver examination. Acctg 100A and 100B will be waived if students have previously completed comparable courses at another regionally accredited four-year degree granting institution with a grade of "B-" or better.

ADVANCED PROGRAM - 36 units

CORE COURSES - 12 units
· ACCTG 351A Economics, Finance, and International Business for Accountants
· ACCTG 351B Business Law, Professional Responsibility, and Ethics for Accountants
· ACCTG 351C Communication and Analysis of Financial Information
· ACCTG 300 Accounting Research and Communication
· ACCTG 305 Advanced Financial Accounting
· ACCTG 310 Auditing
· ACCTG 320 Issues in Modern Management Accounting
· ACCTG 360 Federal Taxation

GRADUATE ELECTIVES - 12 units

Six to twelve units from the following:
· ACCTG 306 Advanced Issues in Financial Reporting
· ACCTG 311 Advanced Auditing and Forensic Accounting
· ACCTG 321 Strategic Cost Management and Control Systems
· ACCTG 361 Taxation of Corporations and Other Entities

Zero to six unitsfrom the following:

· Any ACCTG 300 level course
· Adviser approved courses from the Graduate School of Business
· TA 318 Advanced Federal Income Taxation
· TA 329 Tax Research and Decision Making

Additional graduate accounting courses that can be taken electives: Two courses (six units) from the following:
· ACCTG 304 Governmental and Not-For-Profit Accounting
· ACCTG 309 Financial Statement Analysis
· ACCTG 313 Performance Auditing
· ACCTG 335 Business Valuation
· ACCTG 396I International Accounting