Apr 23, 2024  
2023/2024 University Catalog 
    
2023/2024 University Catalog

Accountancy, M.S.


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(Major Code: 05021) (SIMS Code: 221909)

Admission to the Degree Curriculum


In addition to meeting the requirements for classified graduate standing in the university and admission to the Fowler College of Business, as described above, and in Admission and Registration, the student must have satisfactorily completed the following courses or their equivalent:

B A 640 Financial Reporting and Analysis    Units:

B A 642 Statistical Analysis   Units: 2 

B A 643 Managerial Economics   Units:

or

ECON 101 Principles of Economics    Units:

and

ECON 102 Principles of Economics   Units: 3 

B A 670 Managerial Accounting   Units:

B A 673 Organizational Behavior and Leadership   Units: 3 

B A 674 Financial Management   Units: 3 


Students also need an English writing and/or composition course at a university where English is the primary language of instruction, and any other course deficiencies as required by a graduate adviser in the School of Accountancy.

The requirement to complete individual admission to the degree courses B A 640, B A 642, B A 643, B A 670, B A 673, and B A 674 may be waived by the graduate adviser in the Charles W. Lamden School of Accountancy.  Waivers are determined by evaluating prior course content, institution at which courses were taken, grades received, and time since courses were completed.  Notice of admission to a curriculum with classified graduate standing will be sent to the student only upon recommendation of the Fowler College of Business and the approval of the dean of the Division of Graduate Studies.

Advancement to Candidacy
All students must satisfy the general requirements for advancement to candidacy, as described in Requirements for Master’s Degrees.

Specific Requirements for the Master of Science Accountancy Degree


In addition to meeting the requirements for classified graduate standing 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 to 39 approved units including at least 21 units in 600- and 700-numbered courses. Of the 30-39 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). Not more than a total of six units in courses 797, Research, and 798, Special Study, may be accepted for credit toward the degree.

The following courses are required unless the student has completed the equivalent course(s) as a part of their undergraduate preparation.

Culminating Experience


(3 units)

Accountancy Tracks


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

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.

Financial Reporting Track


(SIMS Code: 221916)
A minimum of 14 units selected from the following electives:

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