The Master of Science in accountancy is designed for students with bachelor’s degrees in business areas, including accounting. It meets the August 1, 2009, 150 credit hour requirements to sit for the NY State CPA exam. Students with non-business degrees are encouraged to consider the MBA, accounting major, which also meets the CPA requirements.
The MS in accounting program equips students with the necessary tools to effectively interpret and use accounting and financial information. It meets the standards adopted by AACSB International - The Association to Advance Collegiate Schools of Business for special accreditation of accounting programs. Successful completion of the program makes students eligible to waive one year of NY State's standard two year CPA professional experience requirement.
* A minimum of 24 credits must be completed in accounting and taxation. A minimum of 30 credits overall must be completed to receive the degree.
Course Requirements
English language requirements: Entering Zicklin students who are from a non-English speaking country or whose native language is not English must take additional courses in business communication, grammar troubleshooting and American English Pronunciation. Students will take a test at no charge to determine if they are eligible to waive these courses.
Preliminary Course | Credits | |||||||||||||
| Calculus for Applications | 3 | ||||||||||||
This course can be waived if a 3 credit calculus course has been completed with a grade of at least C-. | ||||||||||||||
CPA General Business Courses These courses may be waived if students previously completed one equivalent undergraduate or graduate course at a domestic, regionally accredited college or university (or equivalent institution outside the United States)with a grade of B- or better, although:
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Requirements | ||||||||||||||
| Information Systems for Managers I (formerly CIS 9000 [CIS 9001/9002 combined]) | 1.5 | ||||||||||||
| Information Systems for Managers II | 1.5 | ||||||||||||
| Fundamentals of Microeconomics (formerly ECO 9708) | 1.5 | ||||||||||||
| Fundamentals of Macroeconomics (formerly ECO 9709) | 1.5 | ||||||||||||
| Financial Decision Making | 3 | ||||||||||||
| Business Contracts & Law of Corporations | 4 | ||||||||||||
| Management: A Behavioral Approach | 3 | ||||||||||||
| Service Operations I (formerly MGT 9700 [MGT 9702/9704 combined]) | 1.5 | ||||||||||||
| Service Operations II | 1.5 | ||||||||||||
| Marketing Management | 3 | ||||||||||||
| Applied Statistical Analysis for Business Decisions | 3 | ||||||||||||
Three additional 3 credit advanced business (Zicklin) courses in areas other than accounting and taxation | 9 | |||||||||||||
General Business Credits Subtotal (without waivers) | 35 | |||||||||||||
A.) Accounting and Taxation: Required Courses All of the courses listed below are required unless waived. Waivers are based on appropriate course work completed in an AACSB International accredited institution, with a minimum grade of B, within three years prior to enrollment in the MS program. (ACC 9805 may be waived based on course work completed within five years of enrollment.) | ||||||||||||||
| Financial Accounting: Intensive | 3 | ||||||||||||
| Intermediate Financial Accounting | 4 | ||||||||||||
| Managerial Accounting Theory and Practice | 4 | ||||||||||||
| Advanced Financial Accounting | 4 | ||||||||||||
| Auditing | 4 | ||||||||||||
| Federal Income Taxation | 4 | ||||||||||||
| Contemporary Topics in Accounting | 4 | ||||||||||||
| Accounting and Auditing Aspects of Computer-Based Information Systems | 4 | ||||||||||||
| Taxation of Business Entities | 3 | ||||||||||||
Required Accounting/Tax Credit Subtotal (without waivers) | 34 | |||||||||||||
For Previous Accounting Majors | ||||||||||||||
B.) Accounting and Taxation Electives The MS in accounting requires that a minimum of 24 credits of accounting and tax courses be taken at Baruch. Depending on the number of credits waived in the "A" list courses above, additional courses must be taken from the "B" list below so that A + B ≥ 24 credits. | ||||||||||||||
| Financial Statement Analysis and Recording | 3 | ||||||||||||
| Advanced Managerial Accounting | 3 | ||||||||||||
| Special Topics in Accounting | 3 | ||||||||||||
| Securities Law and Business Crime | 3 | ||||||||||||
| Statistical Methods in Sampling and Auditing | 3 | ||||||||||||
| Corporate Taxation I | 3 | ||||||||||||
| Partnership Taxation | 3 | ||||||||||||
C.) General Electives (if needed) If student waivers have brought total credits in the program below the required 30 credit minimum, students take additional courses in any business (Zicklin) area, including accounting and taxation, to achieve their required total ≥ 30. | ||||||||||||||
Total MS Degree Credits (Without Waivers) | 71 | |||||||||||||
Total credits of undergraduate and graduate coursework must be ≥ 150
All student undergraduate and graduate transcripts are reviewed to make certain that these total undergraduate and graduate credit requirements will have been met at the completion of the MS in Accountancy program.