Program Description

The Master of Science in Accounting (MSA) program is for PLNU Accounting (CPA Track), B.S. Business Administration graduates who desire a career as a Certified Public Accountant (CPA). The MSA is completed immediately after the Accounting (CPA Track), B.S. Business Administration degree during the student's fourth year at PLNU.

The MSA program consists of 30 units of accounting courses that have been selected to effectively prepare recent graduates to successfully pass the CPA exam and launch their professional career.

The Fermanian School of Business MSA program is committed to serving all accounting students with the best value in quality, academic rigor, professional support services, and individual attention to assist students in meeting their academic and professional goals.

Program Learning Outcomes

Students who complete the Master of Science in Accounting program will be able to:

• Exhibit advanced knowledge of accounting.
• Perform an accounting analysis of financial statements.
• Evaluate tax positions and planning opportunities based on federal tax knowledge.
• Apply the process of data analytics, including identifying relevant issues, gathering data, performing testing, and analyzing results.
• Apply audit knowledge and techniques to financial statements.

Program Eligibility for the MSA

• A completed application for admission to the program.
• A grade of B+ or better in ACC 2001 and ACC 2002.
• A grade of B or better in ACC 3070.

Course List

Code	Title	Units
Required Courses
ACC 5021	Advanced Accounting	3
ACC 5025	Financial Statement Analysis and Valuation	3
ACC 5030	Tax: Individuals, Trusts, and Estates	3
ACC 5089	Accounting Internship	3
ACC 6031	Tax: Corporations, Partnerships, and Other Entities	3
or ACC 5031	Tax: Corporations, Partnerships, and Other Entities
ACC 6032	Tax: Planning, Research, and Communication	3
or ACC 5032	Tax: Planning, Research, and Communication
ACC 6040	Government and Not-for-Profit Accounting	3
or ACC 5040	Government and Not-for-Profit Accounting
ACC 6050	Ethics in Accounting	3
or ACC 5050	Ethics in Accounting
ACC 6060	Auditing	3
or ACC 5060	Auditing
ACC 6080	Advanced Accounting Data Analytics	3
or ACC 5080	Advanced Accounting Data Analytics
Total Units		30

Graduation Requirements

In order to earn and receive a Master of Science in Accounting degree, a student must satisfy all of the following:

1. A completed Application for Program Completion (online or in the Office of the Registrar, Point Loma campus).
2. Successful completion of all required curriculum with 30 semester units of coursework.
3. Achievement of a cumulative GPA of 3.000 or higher. A student may earn a maximum of six (6) units of "C" grades in the program. Any course in which a student receives a grade lower than a "C" must be repeated and the units will not be added to earned units. Students may repeat courses in which they earn a grade lower than "C" a maximum of two (2) times.
4. Payment in full of all tuition, fees, and other financial obligations owed to the university, including a degree processing fee.
5. All requirements for graduate degrees must be completed within an eight (8)-year period from the time of initial enrollment in the program.