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.
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.
Calculus for Applications
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:
LAW 9800 requires two business law courses with ≥ B-.
STA 9708 requires two statistics courses with ≥ B-.
Information Systems for Managers I (formerly CIS 9000 [CIS 9001/9002 combined])
Information Systems for Managers II
Fundamentals of Microeconomics (formerly ECO 9708)
Fundamentals of Macroeconomics (formerly ECO 9709)
Financial Decision Making
Business Contracts & Law of Corporations
Management: A Behavioral Approach
Service Operations I (formerly MGT 9700 [MGT 9702/9704 combined])
Service Operations II
Applied Statistical Analysis for Business Decisions
Three additional 3 credit advanced business (Zicklin) courses in areas other than accounting and taxation
General Business Credits Subtotal (without waivers)
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
Intermediate Financial Accounting
Managerial Accounting Theory and Practice
Advanced Financial Accounting
Federal Income Taxation
Contemporary Topics in Accounting
Accounting and Auditing Aspects of Computer-Based Information Systems
Taxation of Business Entities
Required Accounting/Tax Credit Subtotal (without waivers)
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
Advanced Managerial Accounting
Special Topics in Accounting
Securities Law and Business Crime
Statistical Methods in Sampling and Auditing
Corporate Taxation I
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)
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.