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. Students planning to sit for the CPA exam are encouraged to take our CPA review courses, which are offered for academic credit count and count as elective courses toward the Master of Accountancy degree. The School of Accounting's MAc, Forensic Accounting concentration includes courses in fraud auditing, financial statement investigations, complex discovery and data management, the role of the expert and expert report, bankruptcy and insolvency, economic damages, valuation and lost profits. The Master of Accountancy, Forensic Accounting Concentration requires 36 units of graduate coursework beyond the nine units of foundation courses.

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-time 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 in late 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.

• Graduates will be able to identify accounting issues, research and effectively communicate the results orally and in writing.
• Graduates will have a defined body of knowledge of essential accounting principles and doctrines, including but not limited to the following, and be able to critically apply these principles to practical situations and to adapt to changing work environments: revenue recognition; IFRS; auditing; internal controls; control environment; materiality; ethics, both practical implementation and professional responsibility; and fraud.
• Graduates will be prepared to be effective accounting decision makers in an increasingly international business environment.
• Graduates will have an understanding of the business, legal, professional, and ethical context for a career as a professional accountant, including the ability to identify and appropriately act when ethical dilemmas are encountered in the activities of a professional accountant.
• Graduates will have experience and skill in accomplishing objectives by collaboration.

Students interested in applying for the Masters of Accountancy program will need to ensure that their application meets all University and School of Accounting criteria. To view the university application requirements please click here.

The School of Accounting will also require students to submit the following materials with their application for the Master of Accountancy program:

• Resume
• Statement of purpose

The written statement of purpose should explain your interest in the Master of Accountancy program and why you would like to enter the accounting profession. The statement should also tell the School of Accounting how your previous academic and workplace experience will affect and enhance your studies in the accounting field.

Students are invited to submit the following materials if they believe doing so will improve the likelihood of a favorable admission decision. However, the following materials are not required for application to the Master of Accountancy program.

• GMAT score
• LSAT score
• Letters of recommendation
• Awards or commendations not mentioned in the application

To be admitted unconditionally, you must have at least a 3.0 undergraduate GPA from an accredited institution, demonstrating likelihood for success in graduate study. We also consider factors such as work experience, academic performance in relevant upper-division coursework, and prior success in graduate study.

Conditional admission may be granted in the discretion of the Dean of the School of Accounting for those not satisfying the criteria for unconditional admission.

Admission to the full time 12 month cohort program is selective and limited. Each application is carefully reviewed by the School of Accounting Admission Committee which considers the following:

• Academic achievement
  
• A written statement of purpose which explains your interests, a sense of career direction, and how the MAc degree will benefit you
  
• A letter of recommendation from an instructor or employer
  
• A detailed resume reflecting education, any work experience, interests and awards
  
• In addition, a personal interview with the committee may be required.

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. For more infomation related to the waiver exam please click here. 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 - 21 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

REQUIRED GRADUATE COURSE - 3 units
· ACCTG 360 Federal Taxation

GRADUATE ELECTIVES - 12 units

At least 2 of the 4 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 units from 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
· ACCTG 398 Internship

The Master of Accountancy (MAc), Forensic Accounting Concentration is intended to meet the needs of both career-changers and those already working in the profession who wish to develop specialized forensic accounting expertise.

The Masters of Accountancy - Forensic Accounting Concentration requires 36 units of graduate coursework beyond the nine units of foundation courses, completion of the Master of Accountancy proficiency requirements , foundation courses ( 9 units) , core courses described above (21 units) , and Accounting 360 - Federal Taxation (3 units) plus 12 units of concentration courses described below.

The foundation course--372 Introduction to Financial Forensic Accounting--must be completed with a B- or better.

FORENSIC ACCOUNTING CONCENTRATION - 12 units

REQUIRED CONCENTRATION COURSES - 9 units:
· ACCTG 311 Advanced Auditing and Forensic Accounting
· ACCTG 372 Introduction to Financial Forensic Accounting
· ACCTG 374 Damages

GRADUATE ELECTIVES - Any 3 units:
· ACCTG 373 Forensic Accounting in Family Law - 3 Units
· ACCTG 375A Economic Damages - 1 Unit
· ACCTG 375C Forensic Valuation - 1 Unit
· ACCTG 375D Bankruptcy and Insolvency - 1 Unit
· ACCTG 375G Construction Claims - 1 Unit
· ACCTG 375I Lost Wages and Employment Litigation - 1 Unit
· ACCTG 375K Intellectual Property - 1 Unit
· ACCTG 375L Financial Statement Litigation - 1 Unit
· ACCTG 375N Complex Discovery and Data Management - 1 Unit
· ACCTG 375O Expert Testimony - 1 Unit
· ACCTG 375P Role of the Expert and the Expert Role - 1 Unit
· ACCTG 375R Allegations of Audit Failure - 1 Unit
· ACCTG 376A-ZZ Special Topics in Forensic Accounting - 1 Unit
· ACCTG 398 Internship

The Master of Accountancy (MAc) Taxation Concentration is intended to meet the needs of both career-changers and those already working in the profession who wish to further develop their expertise. By requiring an extensive focus on taxation, this concentration develops significant tax knowledge as part of a program that includes creation of a strong accounting foundation.

The Masters of Accountancy - Taxation Concentration requires 36 units of graduate coursework beyond the nine units of foundation courses, completion of the Master of Accountancy proficiency requirements, foundation courses (9 units) and core courses (21 units) described above and 9 units of taxation concentration courses and 6 units of tax electives described below.

TAXATION CONCENTRATION - 15 units

REQUIRED CONCENTRATION COURSES - 9 units:
· TA 318 Advanced Federal Income Taxation
· TA 329 Tax Research and Decision Making
· TA 330 Property Transactions

GRADUATE ELECTIVES - 6 units:
· TA 322A Federal Income Taxation of Corporations and Shareholders I
· TA 328 Federal Income Taxation of Partners and Partnerships
· TA 338 Tax Timing
· TA 398 Tax Internship
Information about student graduation and retention rates for the master of accountancy at Golden Gate University can be found here.