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Master of Science (MS) in Accountancy (CPA Program)

Lists the requirements for the MS in accounting program.

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 undergraduate degrees can also apply, but 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.

Students with many course waivers must complete a minimum of 30 credits overall to receive the MS degree.

Description of degree requirements if you were admitted prior to spring 2014.

Degree requirements have changed for students enrolling in spring 2014 or later. See Sections A and B below regarding how these changes may affect the programs of students who enrolled prior to spring 2014. Also refer to your Official Program of Study (OPS).

Degree Requirements Number of Courses Number of Credits
With No Waivers 24 71
With Maximum Waivers* 10 30

* 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.

Note: MTH 8001 Calculus for Applications I is no longer a preliminary requirement as of summer 2013.

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-.

Requirements

Credits
CIS 9001* Information Systems for Managers I (formerly CIS 9000 [CIS 9001/9002 combined]) 1.5
CIS 9002 Information Systems for Managers II 1.5
ECO 9730 Fundamentals of Microeconomics (formerly ECO 9708) 1.5
ECO 9740 Fundamentals of Macroeconomics (formerly ECO 9709) 1.5
FIN 9770 Financial Decision Making 3
LAW 9800 Business Contracts & Law of Corporations 4
MGT 9300 Management: A Behavioral Approach 3
MGT 9702** Service Operations I (formerly MGT 9700 [MGT 9702/9704 combined]) 1.5
MGT 9704** Service Operations II 1.5
MKT 9703 Marketing Management 3
STA 9708 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

*The combination of CIS 9001 and CIS 9002 is equivalent to the former CIS 9000.

**The combination of MGT 9702 and MGT 9704 is equivalent to the former MGT 9700.

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.)

ACC 9112 Financial Accounting: Intensive 3
ACC 9804 Intermediate Financial Accounting 4
ACC 9805 Advanced Financial Accounting 4
ACC 9807* Contemporary Topics in Accounting 4
ACC 9811 Managerial Accounting Theory and Practice 4
ACC 9816** Accounting and Auditing Aspects of Computer-Based Information Systems 4
ACC 9821 Auditing 4
TAX 9862*** Federal Income Taxation 4
TAX 9878 Taxation of Business Entities 3
Required Accounting/Tax Credit Subtotal (without waivers) 34

*ACC 9807 will be offered for the last time in spring 2014, and will be replaced by ACC 9810 Current Topics in Financial Accounting (3 credits), thereafter. Credit is given for ACC 9807 or ACC 9810, not both. ACC 9810 will be given for the first time in fall 2014.

**ACC 9816 will be offered for the last time in spring 2014, and will be replaced by ACC 9818 Accounting and Auditing Information Systems (3 credits), thereafter. Credit is given for ACC 9816 or ACC 9818, not both. ACC 9818 will be given for the first time in summer 2014.

***TAX 9862 is being replaced by TAX 9861 Federal Income Taxation: Theory and Practice (3 credits), as of spring 2014. Credit is given for TAX 9862 or TAX 9861, not both. TAX 9861 will be given for the first time in spring 2014.

Students who replace a 4-credit course with a new 3-credit course may need to make up credits in order to earn the minimum 30 credits required for the MS degree, of which at least 24 credits must be courses in Parts A and B in your Official Program of Study (see B below). Consult the MS Programs Office to review your program if this is the case.


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.

ACC 9806 Financial Statement Analysis and Recording 3
ACC 9815 Advanced Managerial Accounting 3
ACC 9901 Special Topics in Accounting 3
LAW 9104 Securities Law and Business Crime 3
STA 9710 Statistical Methods in Sampling and Auditing 3
TAX 9866 Corporate Taxation I 3
TAX 9868 Partnership Taxation 3

 

As of spring 2014, in addition to the above courses, students may select electives from the following when offered: CIS 9467, CIS 9340, CIS 9480, CIS 9490, FIN 9781, FIN 9782, FIN 9783, FIN 9784, FIN 9985, FIN 9797, LAW 9893, MGT 9960, MGT 9340, MGT 9615, MGT 9710, MGT 9730, RES 9776/FIN 9776, RES 9850, RES 9900, RES 9930/TAX 9930, any advanced TAX courses beyond TAX 9861, TAX 9862, TAX 9863, and TAX 9878. Prerequisites apply.

 

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.

 

WAIVER CRITERIA FOR STUDENTS ADMITTED IN SPRING 2014 OR LATER

  • waiver criteria for general business courses, effective spring 2014

Minimum general criteria: Courses must have been completed in a regionally accredited U.S. college or university (or international equivalent).  Continuing education courses are not accepted towards waivers.

  • CIS 9001 - Information Systems for Managers I
    In general, a 3 credit course in information systems (IS) in organizations that addresses the relationship between information systems, competitive advantage, and organizational change (focus on IS strategy and IT Information Technology) completed with a minimum B- grade. 
    Baruch undergraduate equivalent: CIS 2200.

  • ECO 9730 - Fundamentals of Microeconomics
    In general, a 2 or 3 credit course in microeconomics or a 3 or 4 credit course that includes macro and microeconomics completed with a minimum B- grade.
    Baruch undergraduate equivalent: ECO 1001.

  • ECO 9740 - Fundamentals of Macroeconomics
    In general, a 2 or 3 credit course in macroeconomics or a 3 to  4 credit economics course that includes macro and microeconomics completed with a  minimum B- grade.
    Baruch undergraduate equivalent: ECO 1002.

  • FIN 9770 - Financial Decision Making (prerequisites: ACC 9112 and STA 9708)
    3 credit course in financial management or corporate finance completed with a minimum B- grade.
    Baruch undergraduate equivalent: FIN 3000 or FIN 3610.

  • LAW 9800 - Business Contracts and Law of Corporations
    6 credits (usually two courses) of undergraduate U.S. business law course work completed with a minimum B- grade average.
    Baruch undergraduate equivalent: LAW 1101 and LAW 3102 (students may be able to replace LAW 3102 with a 3000-level law elective, subject to law department approval).

  • MGT 9300 - Management: A Behavioral Approach
    3 credit introductory course in business management or organizational behavior completed with minimum B- grade. 
    Baruch undergraduate equivalent for MS-Accountancy students only: MGT 3120 or PSY 3181.

  • MKT 9703 - Marketing Management
    Three-credit course in marketing management completed with a minimum B- grade. 
    Baruch undergraduate equivalent: MKT 3000.

  • STA 9708
    Six credits (usually two courses) of undergraduate statistics completed with a minimum B- grade average.  Courses may include statistics, econometrics, biostatistics, psychometrics, social statistics, and research methodology. 
    Baruch undergraduate equivalent: STA 2000 plus another STA course (or ECO 4000 or OPR 3300).

  • An additional 12.5 credits of course work in business areas other than accountancy or taxation: Courses that were not applied towards other waivers.

Note: Waiver criteria subject to change.

  • waiver criteria for accountancy and taxation courses, effective spring 2014.

General criteria:ACC/TAX courses must have been completed in an AACSB-accredited school (this includes institutions outside the U.S.).

  • Grades of B or better are required.
  • All courses must have been completed within three years prior to enrolling in Zicklin, except for ACC 9811, where the time limit is five years.
  • A relevant 3 credit undergraduate or graduate course completed prior to enrollment in Zicklin may replace a Zicklin 4 credit course, provided the overall requirements for the MS degree are met.
ACC 9112 - Financial Accounting: Intensive (prerequisite: None)
Undergraduate: Two financial accounting courses
Baruch equivalent: ACC 2101 and ACC 3000
Time limit: Three years
ACC 9804 - Intermediate Financial Accounting (prerequisite: ACC 9112)
Undergraduate: Two intermediate financial accounting courses for a total of three financial accounting courses
Baruch equivalent: ACC 3000 and ACC 3100
Time limit: Three years (as long as ACC 3100 or equivalent completed within past three years)
ACC 9805 - Advanced Financial Accounting (prerequisite: ACC 9804)
Undergraduate: One course in advanced financial accounting for a total of four courses in financial accounting
Baruch equivalent: ACC 4100
Time limit: Three years
ACC 9811 - Managerial Accounting Theory and Practice (prerequisite: ACC 9112)
Undergraduate: One three-credit course in managerial or cost accounting:
Baruch equivalent: ACC 3200
Time limit: Five years
ACC 9818 - Accounting and Auditing Information Systems (prerequisite: ACC 9112)
Undergraduate: One three-credit course in accounting & auditing aspects of computer-based information systems
Baruch equivalent: ACC 3202
Time limit: Three years
ACC 9821 - Auditing (prerequisite: ACC 9804)
Undergraduate: One three-credit course in external auditing
Baruch equivalent: ACC 5400
Time limit: Three years
TAX 9861 - Federal Income Taxation: Theory and Practice (prerequisite: None)
Undergraduate: None
Graduate: Federal Individual Income Taxation in an MSTor JD program
Time limit: Three years
TAX 9878 - Taxation of Business Entities (Pre- or corequisite: TAX 9861)
Undergraduate: None
Graduate: Federal Entity Taxation in an MST or JD program
Time limit: Three years

Note: Waiver criteria subject to change.

 

REQUIREMENTS FOR STUDENTS ADMITTED IN SPRING 2014 OR LATER

Preliminary Courses

English language modules in American English Pronunciation and Grammar Troubleshooting offered by the Division of Continuing and Professional Studies (CAPS) are required for non-native English speakers and may be waived based on a waiver exam.

CPA General Business Requirements (36 credits)

Students with appropriate background will be able to reduce the number of required credits in general business requirements with the exception of BUS 9557.

Credits
BUS 9557 Managerial Skills for Accountancy Professionals 3
CIS 9001 Information Systems for Managers I
1.5
ECO 9730 Fundamentals of Microeconomics
1.5
ECO 9740 Fundamentals of Macroeconomics
1.5
FIN 9770 Financial Decision Making
3
LAW 9800 Business Contacts and Law of Corporations
4
MGT 9300 Management: A Behavioral Approach
3
MKT 9703 Marketing Management
3
STA 9708 Applied Statistical Analysis for Business Decisions
3
Additional advanced business (Zicklin) courses in areas other than accounting and taxation 12.5

CPA Accounting and Taxation Requirements (34 credits)

ACC 9112 Financial Accounting; Intensive
3
ACC 9804 Intermediate Financial Accounting
4
ACC 9805 Advanced Financial Accounting
4
ACC 9811 Managerial Accounting Theory and Practice
4
ACC 9818 Auditing and Accounting Information Systems
3
ACC 9821 Auditing 4
BUS 9556 Communication for Accounting Managers 0
TAX 9861 Federal Income Taxation: Theory and Practice 3
TAX 9878 Taxation of Business Entities 3
At least two electives to be selected from the following:
ACC 9810 Current Topics in Financial Accounting
3
ACC 9806 Financial Statement Analysis and Reporting
3
ACC 9815 Advanced Managerial Accounting
3
ACC 9901 Special Topics in Accounting (may be taken more than once with different topics)
3

To achieve the minimum of 30 credits required to earn the MS in accountancy, students with baccalaureate degrees in accountancy who have taken equivalent courses to those listed above and earned a grade of B or better may substitute 18 to 21 credits of electives from the following list of courses (as well as others that may be offered by the Stan Ross Department of Accountancy in the future).*

CIS 9467 Business Modeling with Spreadsheets 3
LAW 9104 Securities Law and Business Crime 3
STA 9710 Statistical Methods in Sampling and Auditing 3

Additional courses from the above two sections and not more than 9 credits of Zicklin coursework outside the specialization (e.g., computer information systems, finance, management) chosen in consultation with program advisors.

*Other elective choices are: CIS 9340, CIS9480, CIS 9490, FIN 9781, FIN 9782, FIN 9783, FIN 9784, FIN 9785, FIN 9797, LAW 9104, LAW 9893, MGT 9960, MGT 9340, MGT 9615, MGT 9710, MGT 9730, RES 9776/FIN 9776, RES 9850, RES 9900, RES 9930/TAX 9930, STA 9710, any advanced TAX courses beyond TAX 9861, TAX 9862, TAX 9863, and TAX 9878.  Prerequisites apply.

For further information about:

Office of Graduate Admissions

One Bernard Baruch Way (24th St. and Lexington Ave.), Box H-820
Phone: (646) 312-1300
Fax: (646) 312-1301
Website: Zicklin Graduate Admissions

MS in Accountancy Program

Office of MS Programs and Academic Services
One Bernard Baruch Way (24th St. and Lexington Ave.), Box B13-221
Phone: (646) 312-3140
Fax: (646) 312-3141
Email: Zicklin.Graduate.Advisement@baruch.cuny.edu
Website: Graduate Academic Services

Meeting the NY State CPA Requirements

Lorraine Sachs, CPA Advisor
Stan Ross Department of Accountancy
One Bernard Baruch Way (24th & Lexington), Box B12-225
Phone: (646) 312-3076
Email: Lorraine.Sachs@baruch.cuny.edu

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