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Curriculum & Prerequisites

Prerequisites
An undergraduate background in accounting is helpful but not necessary for the successful completion of the MS Accountancy program.

Prior to enrolling in program courses, the graduate faculty will assume that students are proficient in mathematics, statistics and computer usage. The following skills may be attained through prior coursework, review classes or experience. These proficiency courses do not count toward program requirements:
•     Introductory coursework in probability and statistics
•     One semester of calculus is strongly preferred
•     Ability to use common personal computing hardware and software, including word processing and spreadsheet programs

Foundation Courses
For students without an undergraduate business degree, three foundation courses are required for the program:

ECON 204 Business Economics (3 units)
MBA 201 Accounting (2 units)
MBA 203 Legal Environment of Management (2 units)

These courses must be completed before Full Classification into the MSBA/Taxation Program Requirements can be approved.

Program Requirements

Five Required Courses (15 Units)

  1. ACCY 269 Individual & Business Income Tax Accounting
  2. ACCY 270 Tax Research & Procedure
  3. ACCY 271 Tax Accounting Periods & Methods
  4. ACCY 272 Taxation of Business Enterprises I: Corporations
  5. ACCY 273 Taxation of Business Enterprises: Partnerships II

Four Elective Courses (12 Units)

  1. ACCY 250 Financial Accounting
  2. ACCY 251 Foundations of International Accounting
  3. ACCY 274 Estate, Gift and Trust Taxation
  4. ACCY 275 International Wealth & Asset Management
  5. ACCY 276 US Taxation of International Transactions
  6. ACCY 277 Comparative International Tax Systems
  7. ACCY 281 Issues in International Accounting Strategy
  8. ACCY 296 Experimental Offerings in Accountancy
  9. ACCY 299 Special Problems in Accountancy/Taxation

Culminating Experience (3 Units)
Select one of the following:
ACCY 276 US Taxation of International Transactions
ACCY 500B Project

Description of courses can be found at

http://www.cba.csus.edu/egp/tax/course.htm