MS in Accountancy (150 Credit Hour CPA Program)
The MS in accountancy is designed for students with baccalaureate degrees in business areas including accounting. Non-business baccalaureates are encouraged to consider the MBA in accountancy. Baruch baccalaureates are encouraged to consider the five-year program. The program meets the educational requirements for the New York State CPA examination and conforms to the standards adopted by AACSB International—The Association to Advance Collegiate Schools of Business for accreditation of accounting programs.New York State regulations are changing for licensing as a CPA. After August 1, 2009, all CPA exam applicants must have completed 150 credit hours of approved course work.
Students who complete the 150-credit-hour program will receive a one-year reduction in the CPA experience requirement. In addition to the preliminary, general business, and CPA accounting and taxation requirements described below (including a minimum of 33 credit hours in accounting), students planning to sit for the CPA examination in New York State under the 150-credit-hour option will be required to take 60 credit hours in liberal arts and sciences at the graduate or undergraduate level (see Courses Outside of Specialization below). MS in accountancy students must meet with a program advisor to review requirements and write an official program. Completion of this program is required to earn the degree.
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Preliminary Courses (6 credits) Students with the appropriate background will be able to reduce the number of required credits in preliminary courses. Grades in 8000-level courses are not calculated in the grade point average. |
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| COM 8191 | Spoken English for International Students | 1.5 credits |
| ENG 8192 | Written English for International Students | 1.5 credits |
| MTH 8001 | Calculus for Applications I | 3 credits |
General Business Requirements (35 credits) Students with the appropriate background will be able to reduce the number of required credits in general business requirements. |
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| CIS 9000 | Information Systems for Managers | 3 credits |
| ECO 9708 | Microeconomics for Managers | 2 credits |
| ECO 9709 | Macroeconomics for Managers | 2 credits |
| FIN 9770 | Financial Decision Making | 3 credits |
| LAW 9800 | Intensive Study of Business Contracts and Law of Corporations | 4 credits |
| MGT 9300 | Management: A Behavioral Approach | 3 credits |
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| PSY 9788 | Psychological Processes in Organizations | 3 credits |
| MGT 9700 | Introduction to Operations Management | 3 credits |
| MKT 9703 | Marketing Management | 3 credits |
| STA 9708 | Applied Statistical Analysis for Business Decisions | 3 credits |
| Three additional 3-credit advanced business (Zicklin) courses in areas other than accountancy and taxation | 9 credits | |
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| ACC 9110 | Financial Accounting | 3 credits |
| ACC 9804* | Financial Accounting I and II | 4 credits |
| ACC 9805 | Financial Accounting III | 4 credits |
| ACC 9807 | Contemporary Topics in Accounting | 4 credits |
| ACC 9811 | Cost Accounting Theory and Practice | 4 credits |
| ACC 9816 | Accounting and Auditing Aspects of Computer-Based Information Systems | 4 credits |
| ACC 9821 | Auditing | 4 credits |
| TAX 9862 | Federal Income Taxation | 4 credits |
| TAX 9878 | Taxation of Business Entities | 3 credits |
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| ACC 9806 | Financial Statement Analysis and Reporting | 3 credits |
| ACC 9815 | Managerial Accounting Controls | 3 credits |
| ACC 9901 | Special Topics in Accounting | 3 credits |
| LAW 9104 | Securities Law and Business Crime | 3 credits |
| STA 9710 | Statistical Methods in Sampling and Auditing | 3 credits |
| TAX 9863 | Principles of Federal Income Taxation | 3 credits |
| TAX 9866 | Corporate Taxation I | 3 credits |
| Plus no more than 9 credits outside the specialization (e.g., computer information systems, finance, management, statistics) chosen in consultation with program advisors. | ||
| Courses Outside of Specialization Students planning to sit for the CPA examination in New York State under the 150-credit-hour option are required to complete at least 60 credits in liberal arts and sciences (including at least one course each in mathematics/sciences, social sciences, humanities, economics, and computer science). Students should consult with a program advisor after admission to determine the specific courses that will be required outside the specialization. Students’ undergraduate and graduate transcripts are reviewed to make certain that these liberal arts and sciences requirements are met. The total credits of undergraduate and graduate course work must be at least 150 credits. *ACC 9804 is required for all students except for those who meet specific criteria through prior course work.
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