Accountancy, M.S.

In addition to meeting the requirements for classified graduate standing as described above and the general requirements for master’s degrees as described in Requirements for Master’s Degrees , the student must complete a graduate program of at least 30 approved units including at least 21 units in 600- and 700-numbered courses. Of the 30 units, at least 15 units must be in accountancy courses at San Diego State University. At least 12 units of accountancy courses must be numbered 650 and above (in special cases, nine units with adviser approval). Under Plan A, B A 799A - Thesis , is required. Under the optional Plan B, a comprehensive examination and three units of additional coursework may be substituted for the thesis requirement.

Requirements

Required unless the student has completed the equivalent course(s) as a part of their undergraduate preparation. If required, up to three of these courses (nine units) may be accepted toward the 30 approved units for the graduate program.

The program must include at least 24 units in business administration and economics. Not more than a total of six units in courses 797, Research, and 798, Special Study, may be accepted for credit toward the degree.

ACCTG 620 - Financial Measurement and Reporting Units: 3
ACCTG 621 - Accounting Information Systems Units: 3
ACCTG 624 - Business Entity Taxation Units: 3
ACCTG 625 - Managerial Analysis and Financial Reporting Units: 3
ACCTG 626 - Auditing and Assurance Services Units: 3

Specializations

The following specializations are available for the Master of Science degree in Accountancy:

Specializations	Major Code	SIMS Code
Accounting Information Systems	05021	221915
Financial Reporting	05021	221916
Taxation	05021	221917

For regulations concerning grade point average, final approval for the granting of the degree, award of the degree, and diplomas, see Requirements for Master’s Degrees .