MS ACCOUNTING – 2001-03 Catalog
Orfalea College of Business
Graduate Management Programs,
Business Bldg. (03), Room 403
805 756-1384
General Characteristics
The MS in Accounting program is designed to prepare students for careers in public accounting. The first class of students will begin the program during the summer of 2002. The program is intended to meet the 150-semester-hour education requirement that most states are implementing for purposes of licensing Certified Public Accountants (CPAs). The American Institute of Certified Public Accountants (AICPA) has also adopted a 150-semester-hour education requirement to qualify for membership.
The 45-quarter-unit program begins in the summer quarter and continues on through the spring quarter of the following year. Students must select a specialization in Financial Accounting or Tax; these specializations are designed to prepare them to be productive members of the two main service areas of public accounting firms.
Acceptance/Admission Requirements
Cal Poly undergraduate accounting students select from among alternative accounting concentrations during their junior year. The public accounting concentration is started in the undergraduate program and finished by completing the MS in Accounting program. Successful students receive two degrees, a Bachelor of Science in Business Administration with a Public Accounting concentration, and a Master of Science in Accounting with a specialization in Financial Accounting or Tax. Students who plan to pursue an undergraduate public accounting concentration must first receive permission to begin the MS in Accounting program. The request to begin the MS in Accounting program should be submitted by the end of the winter quarter of the student's junior year. Actual enrollment in the MS in Accounting program will begin during the summer quarter following the student's senior year.
Non-Cal Poly applicants to the MS in Accounting program must have completed an undergraduate degree in business prior to beginning Cal Poly's MS in Accounting program. The application to the program should be submitted by April 1 of the year that the applicant plans to begin.
Acceptance to the program is based upon:
· Prior academic performance with particular emphasis placed on performance during the last 90 graded quarter units completed prior to application (or equivalent), and
· Achievement on the Graduate Management Admission Test (GMAT).
Prior to beginning the MS in Accounting program, students must have completed a program of study that is equivalent to that which should have been completed by a Cal Poly student with an undergraduate Public Accounting concentration at the end of his/her senior year.
Program of Study
The program has a common core and specialization courses in financial reporting or tax.
MS Accounting, Specialization
in
FINANCIAL ACCOUNTING
|
GSA 535 Legal Aspects/Commercial Transactions |
4 |
|
GSA 541 Advanced Financial Reporting Issues I |
4 |
|
GSA 542 Auditing |
4 |
|
GSA 543 Advanced Financial Reporting Issues II |
4 |
|
GSA 544 Advanced Enterprise Wide Business Processes |
4 |
|
GSA 545 Advanced Research/Communications |
4 |
|
GSA 590 Internship |
9 |
|
Approved electives |
12 |
|
|
___ |
MS Accounting, Specialization in TAX
|
GSA 535 Legal Aspects/Commercial Transactions |
4 |
|
GSA 541 Advanced Financial Reporting Issues |
4 |
|
GSA 542 Auditing |
4 |
|
GSA 546 Tax Research and Administrative Procedures |
4 |
|
GSA 547 Corporate Taxation |
4 |
|
GSA 548 Adv. Individual Taxation & Tax Planning |
4 |
|
GSA 549 Taxation of Flow-through Entities |
4 |
|
GSA550 Advanced Corporate Taxation |
4 |
|
GSA 590 Internship |
9 |
|
Approved elective |
4 |
|
|
___ |