Master of Science in

Accounting

Expand Your Knowledge & Opportunities

The Master of Science in Accounting (MSA) program stands out at the state and national level because of its in-depth concentrations in financial accounting and reporting, forensic accounting, internal auditing, and management accounting. Students learn real-world skills from faculty who work in government, private industry, and public accounting — including the prestigious Big Four firms. GGU's ties to the accounting community in San Francisco's Financial District go back more than 100 years, and have created a natural pipeline from the classroom to the workplace.

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Online
San Francisco
Hybrid

1,050 /unit

30 Total Units

The Master of Science in Accounting (MSA) is intended to meet the needs of those who have studied accounting and wish to further develop their expertise. For many students, the MSA will satisfy the 150-hour education requirement to become a licensed Certified Public Accountant (CPA).

Students have the opportunity to customize their degrees by choosing electives from an extensive list of accounting, tax and business courses. Students also have the option to complete the MSA degree with a concentration in financial accounting & reporting (FAR), forensic accounting, internal auditing, or management accounting.

Eligible students may earn up to six units of electives through an internship for approved, real-world experience acquired during their degree program.

The Master of Science in Accounting can be obtained in person through our evening program in San Francisco and / or online. The evening and online formats allows students to earn their degrees at their own pace.

PROFICIENCY REQUIREMENTS

Computer Proficiency Requirement

Applicants are expected to demonstrate a working familiarity and skill with computers and software applications appropriate for graduate studies. This includes knowledge of word processing, spreadsheet analysis, visual presentation software and network access capabilities.

Faculty may require additional preparation for those students who have not achieved the needed proficiency.

Economics Proficiency Requirement

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

Finance Proficiency Requirement

Students are also expected to possess a level of financial analysis ability equivalent to FI 100.

Math Proficiency

Students admitted to this program are expected to possess a level of mathematical skill at least equivalent to Intermediate Algebra (Math 20). Learn More

Writing Proficiency

Graduate degree programs require proficiency in writing to ensure that students are successful in their course of study. Learn More

ACCOUNTING PROFICIENCY REQUIREMENTS

Accounting proficiency requirements will be waived for those students who have passed the CPA examination. Additionally, individual courses will be waived for students who completed them at GGU, or who completed comparable courses at other regionally accredited four-year degree granting institutions, with grades of “B” or better.

ACCTG 100A: Intermediate Accounting I
ACCTG 100B: Intermediate Accounting II
ACCTG 105: Cost Management
ACCTG 108A: Federal Income Tax I
ACCTG 111: Auditing

TOTAL UNITS — 30

CORE COURSES — 18 UNITS

ACCTG 300: Accounting Research & Communication
ACCTG 302: Accountants Professional Responsibility & Ethics
ACCTG 305: Topics in Financial Accounting
ACCTG 312: Internal Controls Over Financial Reporting
ACCTG 351B: Advanced Studies in Business Law
ACCTG 351C: Communication & Analysis of Financial Information

CONCENTRATIONS

Financial Accounting & Reporting Concentration
Forensic Accounting Concentration
Internal Auditing
Management Accounting
Taxation Concentration

CONCENTRATIONS

FINANCIAL ACCOUNTING & REPORTING CONCENTRATION

The Master of Science in Accounting (MSA) Financial Accounting & Reporting (FAR) Concentration helps students master the theory and principles that frame a wide range of problems and issues encountered in the accounting profession.

REQUIRED COURSE — 3 UNITS

ACCTG 306: Advanced Issues in Financial Accounting

ELECTIVES — 9 UNITS

Any ACCTG prefix courses 300-level or higher not listed above.

FORENSIC ACCOUNTING CONCENTRATION

The Master of Science in Accounting (MSA) 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.

This concentration includes courses in fraud examination, 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.

REQUIRED COURSES — 9 UNITS

ACCTG 311: Fraud Examination
ACCTG 372: Introduction to Forensic Accounting
ACCTG 374: Damages

ELECTIVES — 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 375J: Disputes in Mergers & Acquisitions (1 unit)
ACCTG 375K: Intellectual Property (1 unit)
ACCTG 375L: Financial Statement Investigations (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 Report (1 unit)
ACCTG 375R: Allegations of Audit Failure (1 unit)
ACCTG 376A-ZZ: Special Topics in Forensic Accounting (1 unit)
ACCTG 398: Internship: Accounting (1-3 units)

INTERNAL AUDITING CONCENTRATION

The Internal Auditing concentration targets those individuals who work or have an interest in the field of internal auditing. Students in this concentration will find that it will assist them in becoming a Certified Internal Auditor (CIA), a professional designation given by the Institute of Internal Auditors (IIA). The concentration is offered through the School of Accounting and reflects what the IIA regards as the common body of knowledge for internal auditors.

REQUIRED COURSES — 6 UNITS

ACCTG 315: Principles of Internal Auditing
ACCTG 319: Accounting Information Systems

ELECTIVES — 6 UNITS

Any ACCTG, MSBA, or ITM courses, as long as, students meet the course's prerequisite(s).

MANAGEMENT ACCOUNTING CONCENTRATION

Management accountants are trusted to guide critical business decisions and drive strong business performance. Their skills encompass a mix of operations, management and strategy.

Many accounting professionals are already leveraging their broad business acumen to drive sustainable business success. To fully understand the scope of their impact and knowledge, many of these skills must be acquired.

The Management Accountant Concentration will assist students to achieve the Chartered Global Management Accountant (CGMA) and / or the Certified Management Accountant (CMA)

REQUIRED COURSES — 6 UNITS

ACCTG 320: Issues in Modern Management Accounting
ACCTG 321: Strategic Cost Management and Control Systems

ELECTIVES — 6 UNITS

Any ACCTG or FI courses, as long as students meet the course's prerequisite(s).

TAXATION CONCENTRATION

The master of science in accounting (MSA) taxation concentration is intended to meet the needs of those who have studied accounting and wish to further specialize in the field of taxation. 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 School of Accounting's MSA taxation concentration includes required accounting coursework, with concentration courses in tax research, federal income taxation, and property transactions.

REQUIRED COURSES — 9 UNITS

TA 318: Advanced Federal Income Taxation
TA 329: Tax Research and Decision Making
TA 330: Property Transactions

ELECTIVES — 3 UNITS

Choose from the following courses:

ACCTG 361: Taxation of Corporations and Other Entities
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: Internship

ADMISSION REQUIREMENTS

The Master of Science in Accounting (MSA) program requires 30 units of graduate coursework.

International students (F and J visa holders) admitted to the MSA program at Golden Gate University will be required to take a gateway course on academic readiness and accounting-course support in their first trimester. This requirement will be waived only by the school at file review.

LEARNING OUTCOMES

Graduates of the master of science in accounting program will:

be able to identify accounting issues, research and effectively communicate the results orally and in writing.
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.
be prepared to be effective accounting decision makers in an increasingly international business environment.
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.
have experience and skill in accomplishing objectives by collaboration.