Accountancy, Internal Auditing Concentration, MAc

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This program is no longer being offered effect Summer 2020.

Students may consider the Master of Science in Accounting Data & Analytics (MSADA) instead.

Program Information

The Master of Accountancy (MAc) is intended to meet the needs of both career-changers and those already working in the profession who wish to further develop their expertise. For many students, the MAc will satisfy the education requirements to sit for the Certified Public Accountant (CPA) or Certified Management Accountant (CMA) examinations. In addition to studying several key accounting sub-disciplines, students will have the opportunity to customize their degrees by choosing 12 units from an extensive list of accounting, tax and business electives. Students also have the option to complete the MAc degree with a concentration in financial accounting and reporting, internal auditing, management accounting, forensic accounting or taxation. Eligible students may earn up to six units of electives through an internship for approved real world experience acquired during their degree programs.

The Master of Accountancy can be obtained in person through our evening program in San Francisco and online. The evening and online venues allow students to earn their degrees at their own pace. Online learning offers extraordinary flexibility to those whose obligations or physical location prohibit regular attendance at the San Francisco campus.

The Tax and Accounting Career Fair is held late in September, at which public accounting firms, government agencies and corporations meet and hire Golden Gate University students. Internship opportunities may be available for eligible students for up to six units of elective credit.

Student Learning Outcomes

Graduates of the master of accountancy program will:

be able to identify accounting issues, research, and effectively communicate the results orally and in writing.
have a defined body of knowledge of essential accounting principles and doctrines, including but not limited to the following, and be able to critically apply these principles to practical situations and to adapt to changing work environments: revenue recognition; IFRS; auditing; internal controls; control environment; materiality; ethics, both practical implementation and professional responsibility; and fraud.
be prepared to be effective accounting decision makers in an increasingly international business environment.
have an understanding of the business, legal, professional, and ethical context for a career as a professional accountant, including the ability to identify and appropriately act when ethical dilemmas are encountered in the activities of a professional accountant.
have experience and skill in accomplishing objectives by collaboration.

Requirements for the Master of Accountancy

The MAc program requires 45 units of graduate coursework. Courses listed carry three semester units of credit unless otherwise noted. For further information regarding graduation requirements, see Degree Requirements for Graduate Programs .

Computer Proficiency Requirement

Applicants are expected to have access to current levels of computing, including the Internet, and to have a working familiarity with computers and the software applications appropriate for graduate study.

Math Proficiency Requirement

Applicants are expected to possess a level of mathematical skill at least equivalent to Intermediate Algebra (MATH 20 ). Students may meet this requirement by satisfying one of the screening criteria listed under the heading “Proficiency in Mathematics, English and Computer Skills Required for Certain Master’s Degrees and Certain Graduate Certificates”.

Economics Proficiency Requirement

Students are expected to possess a level of economic skill and knowledge at least equivalent to that attained in ECON 1 or ECON 2 .

Finance Proficiency Requirement

Students are also expected to possess a level of financial analysis ability equivalent to FI 100 .

Graduate Writing Proficiency Requirement

Students are expected to possess a level of writing skill and knowledge equivalent to ENGL 201 . Students may meet this requirement by satisfying one of the screening criteria. See Graduate Writing Proficiency Requirement for more information.

Multiple Concentrations

Two or more concentrations may be earned in the Master of Accountancy program. In addition to the course requirements for the concentrations, students must complete the proficiency and advanced program requirements. Elective courses may apply to more than one concentration. All of the courses required for each concentration must be completed prior to graduation. Students may not request additional concentrations after their degrees have been conferred. The student’s diploma will list all of the concentrations successfully completed prior to graduation.

The following concentrations are available:

Advanced Program - 45 units

In addition to the core courses, a 12 unit concentration must be completed.

Core Courses - 33 units

ACCTG 300 Accounting Research and Communication 3 unit(s)
ACCTG 301 Introduction to Accounting Standards 3 unit(s)
ACCTG 301A Intermediate Accounting I 3 unit(s)
ACCTG 301B Intermediate Accounting II 3 unit(s)
ACCTG 302 Accountants Professional Responsibilities and Ethics 3 unit(s)
ACCTG 305 Advanced Financial Accounting Topics 3 unit(s)
ACCTG 310 Auditing 3 unit(s)
ACCTG 312 Internal Controls Over Financial Reporting 3 unit(s)
ACCTG 351B Advanced Studies in Business Law 3 unit(s)
ACCTG 351C Analysis of Financial Information for Accountants 3 unit(s)
ACCTG 360 Federal Taxation 3 unit(s)

Internal Auditing Concentration - 12 units

The internal auditing concentration targets those individuals who work or have an interest in the field of internal auditing. Students in this concentration will find that it will assist them in becoming a Certified Internal Auditor (CIA), a professional designation given by the Institute of Internal Auditors (IIA). The concentration is offered through the School of Accounting and reflects what the IIA regards as the common body of knowledge for internal auditors.

Required Graduate Course - 6 units

ACCTG 315 Principles of Internal Auditing 3 unit(s)
ACCTG 319 Accounting Information Systems 3 unit(s)

Electives - 6 units

Any Accounting, Business Analytics or Information Technology Management 300- level course not part of the degree’s core course requirement. ACCTG 398 Internship: Accounting may be only 1-6 units.