2021-2022 Undergraduate/Graduate Catalog

Accounting M.S

Program Rationale

The Master of Science in Accounting (MSA), will provide students with in-depth working knowledge of advanced accounting issues and emerging technologies that are most relevant in the current business environment. Graduates will be equipped to succeed in a wide range of professional accounting careers in public accounting, industry, and government in today's highly competitive, global, and regulated environment. In addition, this program will prepare students to meet the educational requirements of most or all states for CPA licensure.

 

MSA Admission Requirements

An undergraduate degree in accounting is not required for admission to the MSA.

Applicants with a bachelor's degree in accounting must have received their degree from a regionally accredited institution of higher education (or the international equivalent). Applicants with an overall undergraduate GPA of 3.00 or higher and a GPA of 3.00 or higher in any post-baccalaureate coursework, may apply for full-time enrollment status (up to 3 or 4 courses per semester) or part-time (1 or 2 courses per semester). Applicants with an overall undergraduate GPA of 2.70 to 2.99 may apply for conditional (part-time) admission. Conditionally admitted students may request full-time status after successful completion of six (6) credits into the program with a GPA of 3.00 or higher.

Applicants with a bachelor’s degree other than in accounting must have received their degree from a regionally accredited institution of higher education (or the international equivalent). This group of applicants have the following two options prior to beginning class in the MSA:

Note: Successful completion of either Option One or Option Two is required before moving on to the MSA.

Option One - Completion of the online CCSU Official Certificate Program in Accounting (OCPA). For information about the OCPA, including admission requirements and how to apply, please visit the following links:

https://www2.ccsu.edu/program/OCPAccounting

https://www2.ccsu.edu/apply/

 

Option Two - Completion of pre-requisite foundational CCSU courses or their equivalent:

  • Introduction to Financial Accounting (AC 211)
  • Introduction to Managerial Accounting (AC 212)
  • Intermediate Financial Accounting I (AC 300)
  • Intermediate Financial Accounting II (AC 312)
  • Intermediate Financial Accounting III (AC 313) or Advanced Financial Accounting (AC 407)
  • Cost Accounting (AC 301)
  • U.S. Federal Income Taxation (AC 302)
  • Accounting Information Systems (AC 340)
  • Auditing (AC 445)

GPA admission requirements for Option Two are 2.70 or greater; however, a GPA of 3.0 or greater is required in the pre-requisite foundational CCSU coursework (or their equivalent) prior to moving on with coursework in the MSA program.

 

To All Applicants

It is highly recommended to apply early for admission to these programs. Decisions regarding applicants with equivalent coursework taken at CCSU will be made as if the applicant holds a CCSU BS in accounting; others will be considered on a case-by-case basis.

Items to submit to the Graduate Recruitment and Admissions Office:

  • Online graduate application
  • Application fee
  • Official transcripts from each institution attended (except CCSU)
  • Current resume
  • Proof of professional license/designation (e.g., CPA, CMA, CIA, CISA, CFE, CFA) or advanced degree (e.g., JD, Masters or Doctoral) or state CPA or Bar exam scores, if applicable.

Instructions for uploading a resume and proof of licenses/designations or exam scores (if applicable) can be found in the online graduate application at the following link:

https://www.ccsu.edu/accounting/msa/

 

International Students

In addition to the above, international applicants must meet University standards for international admission including submission of:

  • TOEFL or IELTS scores
  • Course-by-course evaluation of foreign credentials from a NACES member evaluation service 
  • Original translations of foreign academic records

Conditional Admission

If conditionally admitted, students may take a maximum of six (6) credits per semester and must maintain a minimum GPA in the program of 3.00. Based on review after six (6) credits in the MSA program and a GPA of 3.00, students may be considered for a change in status from conditional admission to full admission.

Core Courses (18 credits)

AC 507       Advanced Accounting                                           3 Credits

AC 524       Accounting for Non-Profit Institutions               3 Credits

AC 544       Financial Statement Analysis and Valuation    3 Credits

AC 545       Advanced Assurance Services                            3 Credits

AC 550       Financial Accounting Standards                         3 Credits

AC 552       Taxation of Business Entities                              3 Credits

AC 582       Capstone Seminar                                                 0 Credits

Electives (12 credits)

AC 520       Managerial Analysis & Cost Control                   3 Credits

AC 521       Accounting for Lean Enterprises                         3 Credits

AC 531       Accounting Information for Decision Making   3 Credits

AC 540       Global Financial Reporting and Analysis           3 Credits

AC 542       Tax Issues in Business Decisions                       3 Credits

AC 546       Advanced Forensic Accounting                           3 Credits

AC 548       Contemporary Accounting Topics                       3 Credits

BUS 540     Business Intelligence and Analytics                    3 Credits

FIN 531      Corporate Finance                                                  3 Credits

Or Electives (12 credits) in BUS for Specialization in Business Analytics selected from the following:

BUS 538     Business Quantitative Analytics                          3 Credits

BUS 540     Business Intelligence and Analytics                   3 Credits

BUS 544     Business Process Modeling                                 3 Credits

BUS 548     Business Decision Models                                   3 Credits

 or 

BUS 546     Applications of Business Analytics                     3 Credits

 

Total of 30 credits required for the MSA, including the required 0 credit core course AC 582 Capstone Seminar, which students complete toward the end of the degree. 

Degree Requirements

The program is designed for part-time or full-time study.

Core Courses

A common core of 18 credits, including the required 0 credit core course AC 582 Capstone Seminar, which students complete toward the end of the degree.

AC 507Advanced Accounting

3

AC 524Accounting for Non-Profit Institutions

3

AC 544/FIN 540Financial Statement Analysis and Valuation

3

AC 545Advanced Assurance Services

3

AC 550Financial Accounting Standards

3

AC 552Taxation of Business Entities

3

AC 582Capstone Seminar

0

Electives

12 credits of approved graduate course work selected from the following approved courses:

AC 520Managerial Analysis & Cost Control

3

AC 521Accounting for Lean Enterprises

3

AC 531Accounting Information for Decision Making

3

AC 540Global Financial Reporting and Analysis

3

AC 542Tax Issues in Business Decisions

3

AC 546Advanced Forensic Accounting

3

AC 548Contemporary Accounting Topics

3

BUS 540Business Intelligence and Analytics

3

FIN 531Corporate Finance

3

12 credits of Directed Electives in BUS (electives for Specialization in Business Analytics).

Elective courses in BUS for MSA with Specialization in Business Analytics.

12 credits of approved graduate course work selected from the following approved courses

BUS 538Business Quantitative Analytics

3

BUS 540Business Intelligence and Analytics

3

BUS 544Business Process Modeling

3

BUS 548Business Decision Models

3

or

BUS 546Applications of Business Analytics

3

Total Credit Hours: 30