MS Accounting Curriculum

Students take advanced courses in financial and managerial accounting, taxation, auditing, information
systems and data analytics. If equivalent undergraduate courses were already taken, students can elect
to take additional courses in taxation and/or data analytics through the Orfalea’s MS Tax and MBA
programs.

MS in Accounting Curriculum

Required Courses

MS in Accounting Required Courses
Course Number & DescriptionCourse TitleUnits
GSB 512

Term Typically Offered: F. Prerequisite: OCOB graduate standing or approval from the Associate Dean.

Focus on a variety of statistical techniques that help to transform data into useful information that can be used to make informed business predictions and decisions. 3 seminars, 1 laboratory.

Quantitative Methods4
GSB 529

Term Typically Offered: TBD Prerequisite: OCOB graduate standing or approval from the Associate Dean.Enhancement of business writing and oral presentation skills, organized around two areas: 1) preparing written business documents and reports, and 2) professional oral presentation skills. Preparation of a variety of business reports and documents. Multiple business presentations. 4 lectures.


Effective Communication Skills for Managers4
GSA 540

Term Typically Offered: F Prerequisite: OCOB graduate standing or approval from the Associate Dean.Comparative study of the taxation of C corporations and flow-through tax entities, including S corporations, partnerships and limited liability companies. Not open to students with credit in BUS 417. 4 lectures.


Taxation of Corporations and Partnerships4
GSA 541*

Term Typically Offered: F Prerequisite: OCOB graduate standing or approval from the Associate Dean.Comprehensive coverage of selected advanced financial accounting and reporting topics. Topics include accounting changes and errors, leases, pensions and other post-employment benefits, income taxes, and consolidated financial statements. 4 seminars.


Advanced Financial Reporting Issues I4
GSA 545

Term Typically Offered: W Prerequisite: OCOB graduate standing or approval from the Associate Dean.Advanced use of authoritative accounting and auditing data bases and actual filings by public companies. Frequent writing and speaking exercises. Real world accounting and auditing issues facing public and private enterprises. In-depth coverage of federal and state regulation of securities transactions.


Applied Research and Communication4
GSA 552

Term Typically Offered: W Prerequisite: OCOB graduate standing or approval from the Associate Dean.Occupational and financial statement fraud; particular emphasis on the breakdown of corporate governance and ethics systems and developing internal control systems to prevent and detect fraudulent activities. 4 lectures.


Fraud Auditing & Examination4
GSA 554

Term Typically Offered: SP Prerequisite: OCOB graduate standing or approval from the Associate Dean.Advanced topics in electronic spreadsheets and their use in accounting and financial applications. Developing spreadsheet models for data analysis and decision making. Integrating automation tools and external data sources into spreadsheets.4 lectures.


Advanced Spreadsheet Modeling for Accounting4
GSA 555

Term Typically Offered: F Prerequisite: OCOB graduate standing or approval from the Associate Dean.Fundamental concepts in database analysis, design, implementation, administration, and audit including issues such as requirements specification, REA modeling, ER modeling, normalization, SQL, transaction control, database security, and query optimization. May also include topics such as data warehouses, XBRL and ebXLM. 4 lectures.


Accounting Data Base Modeling and Analysis4
GSA 556

Term Typically Offered: SP Prerequisite: OCOB graduate standing or approval from the Associate Dean.Comprehensive coverage of approaches to the measurement of fair values that are used in accounting situations such as mergers and acquisitions, recognition of stock based compensation, and determination of impairments in the carrying amounts of long-lived assets including intangible assets and goodwill. Role of financial reporting in the valuation of securities, credit analysis, and the determination of the cost of capital. 4 lectures.


Financial Statement Analysis and Valuation4
GSA 543

Comprehensive coverage of selected advanced financial accounting and reporting topics. Topics include financial statement footnote and MD&A disclosures and coverage of SEC statutes, regulations and filing forms.

Advanced Financial Reporting Issues II5

* For students who have taken Intermediate Accounting III at Cal Poly (or its equivalent elsewhere), GSB 510 (Data Visualization and Communication in Business) replaces GSA 541 as a required course.

 

Elective Courses

Accounting Elective Courses
Course Number & DescriptionCourse TitleUnits
GSB 530

Term Typically Offered: W. Prerequisite: GSA 555 or GSB 520.

Exploration of the concepts, tools and techniques of data mining in the business context, using case study and problem-solving approaches. Topics include multidimensional data modeling, predictive analytics, pattern discovery, forecasting, text mining, and data visualization. 4 lectures


Data Analytics and Mining for Business4
GSA 544

Term Typically Offered: W. Prerequisite: OCOB graduate standing or approval from the Associate Dean.

Study of various transactions in order to understand the underlying business processes and information flows between various business units, in order for a transaction to occur and be properly reported, and the information determined that is critical for the information system to capture. Emphasis of role of information systems in controlling the authorization of transactions, access to information, access to assets, preparation of accounting records and reports. 3 seminars, 1 activity.
Advanced Enterprise-Wide Business Processes for Accounting4