Admission to Program

Master of Science in Accountancy

Requirements (45 units)

In addition to the general requirements of the university, specific requirements for admission to classified graduate status are

  1. A bachelor's degree from an accredited college or university;
  2. Submission of an acceptable Graduate Management Admission (GMAT) score unless the GMAT score is waived by the coordinator of the MSA program or the chair of the department based on waiver guidelines set by the department. The following formula shall be used to determine an acceptable GMAT score: (GPA x 200) + GMAT score > or = 1,050, with a minimum 470 GMAT score and 2.75 GPA; GPA is based on the last 90 quarter (60 semester) units and may include postbaccalaureate work;
  3. Submission of GMAT score by deadline for that term; if test result is not submitted on time, admission status will be unclassified postbaccalaureate unless the GMAT has been waived; an applicant may request waiver of the GMAT upon proof of completion of graduate work (e.g., J.D., Ph.D., M.D., etc.) from an accredited U.S. college or university, upon proof of having passed the Certified Public Accountant Examination (CPA Examination), or upon meeting other GMAT waiver criteria as set by the department.

    Recent CSUSB accounting graduates who meet admission requirements for the 3:2 Program option may request a GMAT waiver. Contact the MSA Coordinator or department chair for details;

  4. Completion of the graduate entrance writing requirement;
  5. Competence in the following prerequisite courses or their equivalents;
    1. ACCT 503. Financial and Managerial Accounting
      • or equivalent courses:
      • ACCT 211. Introductory Accounting I
      • ACCT 212. Introductory Accounting II
    2. ECON 503. Economic Analysis
      • or equivalent courses:
      • ECON 200. Principles of Microeconomics
      • ECON 202. Principles of Macroeconomics
    3. FIN 503. Financial Management Concepts
      • or equivalent courses
      • FIN 313. Business Finance
      • FIN 314. Corporate Financial Management
    4. ACCT 315. Accounting Information Systems
    5. ACCT 347. Managerial Accounting
    6. ACCT 372. Intermediate Accounting
    7. ACCT 373. Problem Areas in Intermediate Accounting
    8. ACCT 426. Introduction to Taxation
    9. ACCT 440. Financial Statement Auditing
    10. ACCT 574. Reporting Issues in Intermediate Accounting
    11. MGMT 230. Business Law
    12. MGMT 330. Legal Environment of Business

      NOTE: ACCT 503, ECON 503, and FIN 503 are intensive introductory courses taught at an accelerated pace and cover material otherwise available in two lower-division courses. Students who may have difficulty with accelerated courses should consider enrolling in the individual equivalent courses. Consult the MSA Coordinator or department chair for more information.
    • Competence in the above prerequisite courses may be demonstrated by:
      1. Formal completion of the course or its equivalents
      2. Credit by examination
      3. Waiver based on specialized work experience; must have documentation of work directly related to course to be waived; and must be approved by the MSA Coordinator or department chair. (Students requesting waiver of any prerequisite courses must petition the MSA Coordinator or department chair. Inquiries about a challenge examination or substitution for MGMT 306 should be directed to the Dean of Graduate Studies.)
  6. Academic motivation and personal qualification demonstrated through submission of a 200-250 word statement of reasons for wishing to pursue the M.S. degree in Accountancy at California State University, San Bernardino, and personal qualifications that will contribute to successful completion of the program.

Students who meet all entrance requirements except course prerequisites may be admitted to the program in a conditionally classified status until those prerequisite deficiencies are removed, at which time they will be advanced to classified graduate standing in the program. Only fully classified students, however, may enroll in 600-level courses unless they have written consent from the MSA Coordinator or department chair.

Master of Science in Accountancy (3:2 Program option)

In addition to the general requirements of the university, specific requirements for being invited into the MSA 3:2 Option are:

  1. Invitee must be a CSUSB accounting student with at least a junior year academic standing;
  2. Invitee must have completed the four course performance review sequence (ACCT 315, 347, 372, and 373) with an average grade point for the course sequence of 3.0 or higher;
  3. Invitee's overall CSUSB grade point average (GPA) should be 2.75 or higher.
Students who accept invitation into the MSA 3:2 Option program shall be considered as achieving classified status and shall get a waiver from the GMAT exam requirement for admission to the MSA degree program.

For more information please visit our website. Department of Accounting and Finance