- Satisfies NY State's August 1, 2009
CPA requirements.
- Available to students with bachelor’s
degrees in any field except accounting (see below).
- Meets the AACSB-International special
accreditation standards for accounting programs.
- Provides knowledge and develops
competence in both general management and accounting theory, concepts and practice.
- Waives one year of the two year CPA
auditing experience requirement.
New NY State CPA Requirements.
Students applying to take the
CPA exam after August 1, 2009 must have satisfied the new
requirements which include a minimum of 150 total credit hours of college or university coursework. The MBA, accounting major, is registered as
CPA qualifying with the NY State Education Department Office of the Professions.
Undergraduate accounting majors
(or any students with previous
business degrees) are encouraged to consider Zicklin’s intensive MS
Program in Accountancy , a more efficient and direct route to meeting the
CPA requirements with a master’s program.
See MBA or MS?? for information about the advantages of each accounting program.
Important differences between the MBA, accounting major, and the
other Zicklin MBA’s.
For complete program requirements, see the next
section, but note these significant variances:
- MBA Core Changes
- ACC 9112, Financial
Accounting; Intensive, replaces ACC 9110, Financial
Accounting
- ACC 9811, Managerial
Accounting Theory and Practice (4 credits)
replaces ACC
9115, Management Accounting
- No general electives because
additional accounting, tax and law courses are needed to meet the CPA
requirements.
- Program is longer (69-72
credits vs. 57-60 credits) because CPA requires additional courses and most
accounting courses are 4 vs 3 credits.
- Official Program of Study signed
by student and accounting advisor is compulsory to insure all program/CPA
requirements understood.
MBA Accounting/CPA Major Requirements
Total Courses: 21 or 22
Total
Credits: 69 or 72
(For a printer-friendly, two page list of these program requirements go to MBA Accounting/CPA Major Requirements.)
Preliminary Courses | Credits |
|
English Requirements for International Students: All new
students whose native language is not English and who do not have a US
undergraduate or graduate degree are tested for their written and spoken
English proficiency and may be required to take additional English courses
based on these evaluations. |
| MTH 8001 |
Calculus for Applications |
3 |
|
(This course meets the CPA General Business, quantitative methods
requirement. It can be waived if a calculus course has been completed with a
grade of at least "C-".) |
Flex-Time MBA Core and Breadth Courses Credits
The core and breadth courses provide all students with a common body of
knowledge and a comprehensive introduction to the academic disciplines
underlying graduate business education.
No waivers are granted for required core and breadth courses. However,
students who have completed 15 semester hours in a core/breadth area within
the seven years prior to enrolling in the MBA program can petition the Office
of Graduate Student Services to substitute an advanced-level course in the
same area for the core requirement.
Eligible students should apply to the Office of Graduate Student Services
for core course substitutions as soon as possible after reserving a place in
the MBA program. Priority is given to evaluating substitution requests for
courses taken in the first semester, i.e., ACC 9112, CIS 9000, ECO 9708, MKT
9703, STA 9708.
Core and Breadth Courses Credits
(35 credits)
Credits |
| ACC 9112 |
Financial Accounting; Intensive (not ACC 9110) |
3 |
| ACC 9811 |
Managerial Accounting Theory and Practice (not ACC 9115) |
4 |
| BUS 9100 |
The Societal and Governmental Environment of Business |
3 |
| CIS 9000 |
Information Systems for Managers |
3 |
| ECO 9708 |
Microeconomics for Managers |
2 |
| ECO 9709 |
Macroeconomics for Managers |
2 |
| FIN 9770 |
Financial Decision Making |
3 |
| MGT 9300* |
Management: A Behavioral Approach |
3 |
| MGT 9700 |
Introduction to Operations Management |
3 |
| MKT 9703 |
Marketing Management |
3 |
| STA 9708 |
Applied Statistical Analysis for Business Decisions |
3 |
| BUS 9200 |
Business Policy |
3 |
|
*Students may take PSY 9788 Psychological Processes in Organization in
place of MGT 9300. |
Accounting Major Courses
(27 Credits) |
| ACC 9804 |
Intermediate Financial Accounting |
4 |
| ACC 9805 |
Advanced Financial Accounting |
4 |
| ACC 9821 |
Auditing |
4 |
| TAX 9862 |
Federal Income Taxation |
4 |
| ACC 9807 |
Contemporary Topics in Accounting |
4 |
| ACC 9816 |
Accounting and Auditing Aspects of Computer-Based
Information Systems |
4 |
| TAX 9878 |
Taxation of Business Entities |
3 |
International Elective
The international elective course allows students to further
internationalize their knowledge of business functions, and complements their
core courses in a similar manner. Flex-Time MBA students choose one course
from the list of choices below.
International Elective Choices
(3 credits) |
| CIS 9320 |
Globalization and Technology |
3 |
| ECO 9741 |
International Economics |
3 |
| FIN 9786 |
International Financial Markets |
3 |
| FIN 9788 |
International Corporate Finance |
3 |
| IBS 9760 |
International Business Analysis |
3 |
| IBS 9762 |
The Global Competitiveness of the U.S. Economy |
3 |
| IBS 9767 |
Foreign Markets, Cultures and Regimes |
3 |
| LAW 9740 |
International Trade and Investment Law |
3 |
| MGT 9870 |
International Comparative Management |
3 |
| MKT 9764 |
Internet Marketing and Global Business |
3 |
Legal Requirement
(4 Credits) |
| LAW 9800 |
Business Contract and Law of Corporations |
4 |
|
Total MBA
Degree Credits |
69-72 |
CPA Liberal Arts and Science Requirements
The MBA, accounting major requirements listed above fulfill the CPA General
Business and Accounting/Taxation requirements, but students must also have previously
completed at least 60 credits of liberal arts and science coursework,
which must include at least one course in each of the following areas:
| Mathematics/sciences |
Social sciences |
| Humanities |
Computer Science |
| Economics |
|
Any students who do not have one or more of these specifically required
courses must take it/them at Baruch in addition to the courses in the MBA
program.
Total Liberal Arts and Sciences must be ≥ 60 credits
Total credits of undergraduate and graduate coursework must be ≥ 150
All student undergraduate and graduate transcripts are reviewed to make
certain that these Liberal Arts and Science, total undergraduate and graduate
credit and specific course requirements have been met.
The Official Program of Study
New MBA students are mailed Official Programs of Study detailing their
program requirements, including any waivers for which their previous coursework
make them eligible.
Pre-Baruch coursework is also reviewed to make certain the Liberal Arts and
Sciences requirements - outside the MS degree but still necessary to sit for
the NY State CPA exam - have been met.
For further information, contact:
Michael Wynne
Special Advisor, Accounting/CPA Programs
(646) 312-3076
Michael_Wynne@baruch.cuny.edu
Masako Darrough
Professor and Chair of the Stan Ross Department of Accountancy
(646) 312-3160
Graduate Admissions
151 E. 25th St. Room 820 (between Lexington and 3rd Avenues)
Phone: (646) 312-1300
Fax: (646) 312-1301
Website: Graduate Admissions
Office of Graduate Studies
Full-Time Honors MBA:
(646) 312-3130
Maria_DiBenedetto@baruch.cuny.edu
Flex-Time MBA Programs:
(646) 312-3140
Zicklin_Graduate_Advisement@baruch.cuny.edu
Website: Graduate Student Services
Requirements listed above apply to students admitted in fall 2003 or later. Students admitted prior to fall 2003 who have questions about their program are encouraged to get in touch with the program advisor or the Office of Graduate Academic Services.