Foundation Courses - (Effective Fall 2020)

Course Title Units
ACCT 210 Introduction to Financial Accounting 3
ACCT 215 Introduction to Managerial Accounting 3
ACCT 320 Business Law of Accountants 3
ACCT 325 Accounting Ethics 3

Foundation courses are not required for application to the program. Students can apply to the program without the foundation courses. Foundation courses will be offered in the summer prior to the start of the MSA program for admitted MSA students who need the foundation course(s). The foundation courses needed for each applicant will be determined based on the transcripts submitted and the review by the MSA Program Director for equivalency. Students who need to take foundation courses need to apply for admission to the program in the Summer.

Foundation courses can be satisfied by courses taken in an undergraduate program with a grade "B-" or better within the last five years.

  • The two lower-division courses, ACCT 210 and ACCT 215 can be transferred from courses taken at other universities or a community college.
  • The two upper-division courses, ACCT 320 and ACCT 325 must be completed at an AACSB accredited 4-year university or college.

These four courses are offered regularly at CSUEB each semester. Non-CSUEB students can take these courses through Open University.

MSA Program Courses



Core Courses 10 30
Capstone Project 1 3
Total 11 33

Core Courses (30 units)

Capstone Requirement (3 Units)

ACCT 611: Financial Reporting and IFRS I (3)

ACCT 612: Financial Reporting and IFRS II (3)

ACCT 613: Advanced Topics in Financial Accounting (3)

ACCT 622: Auditing Theory and Practice I (3)

ACCT 623: Auditing Theory and Practice II (3)

ACCT 630: Federal Taxation for Individuals and Sole Proprietors (3)

ACCT 631: Federal Taxation for Corporations and Flow-Through Entities (3)

ACCT 641: Data Analytics in Accounting (3)

ACCT 671: Business Communications and Professional Development I (1.5)

ACCT 672: Business Communications and Professional Development II (1.5)

ACCT 681: Financial Statement Analysis and Business Valuation (3)

ACCT 693: Project (3)


Students who have taken a similar undergraduate course and received a B+ grade or better can request to substitute the course with one of the elective courses below, subject to program director’s approval:


Elective Courses:

ACCT 642 - Data Analytics in Accounting II

ACCT 423 - Information Technology Audit and Cybersecurity

ACCT 424 - Forensic Accounting and Fraud Examination

ACCT 635 - Strategic Cost and Performance Management

ACCT 422 - Internal Auditing

Or Graduate courses in MBA Finance or MS Business Analytics program.