Graduate Catalog 2019-2020

Accounting (MS)

Lucille and Jay Chazanoff School of Business, Building 3N, Room 235

Founding Dean, Susan Holak, BS, MPhil, PhD

Program Coordinator:

Professor John Sandler

Building 3N, Room 238

Telephone: 718.982.2921

Email: john.sandler@csi.cuny.edu

The College of Staten Island offers a program leading to the degree of Master of Science in Accounting. Designed to provide accounting students with specialized knowledge in a critical area of accounting while also providing them with a broader understanding of the business environment and enabling students to meet the 150 credit requirement for CPA licensure.

The School of Businesss also offers Baccalaureate degrees in Accounting, Business (with concentrations in Finance, International Business, Management, and Marketing), and Economics (with concentrations in Business, and Finance). Graduates in all of these disciplines are potential candidates for the Master’s degree program in Accounting.

Accounting Admission Requirements

  • A graduate Accounting Steering Committee comprised of the Program Coordinator and Area Coordinators from Accounting, Finance, International Business, Management, and Marketing will determine admissions using the following criteria:
  • Baccalaureate degree in Accounting or a related field such as Business or Economics. Potential students may apply after taking proficiency courses.
  • Letter of intent
  • Overall Grade Point Average (GPA) of 3.0 or higher.
  • Graduate Management Admissions Test (GMAT).
  • CSI graduates who have a GPA of 3.2 or higher in their accounting or business pre-major and major are exempt from taking the GMAT.
  • The Test of English as a Foreign Language (TOEFL) or the International English Language Testing System (IELTS) exam is a requirement of students for whom English is a second language. The minimum score required for TOEFL is 600 (paper), 250 (Computer), or minimum score of 79 (Internet). The minimum score for the IELTS exam is 6.5 (overall band).
  • Two letters of recommendation from instructors or employers. One letter, whenever possible, should come from a current or former employer.
  • All applicants must demonstrate proficiency in business fundamentals and in-depth knowledge of accounting by having completed the following undergraduate coursework before starting the MS:
  • Seven courses in Accounting (including introductory, intermediate, and cost accounting, taxation, and auditing)
  • Two courses in Business Law (including the law of contracts, sole proprietorships, partnerships, and corporations)
  • Two courses in Finance (including managerial finance)
  • One course in Communications (may be a communications course or a business course with a strong emphasis on business presentations)
  • One course in computer fundamentals (i.e. MS Windows, Office, Internet skills)
  • Two courses in Economics (microeconomics and macroeconomics)
  • Two courses in quantitative methods (minimum of pre-calculus and statistics)
  • One course in Management
  • One course in Marketing
  • Applicants may substitute a passing score on the CLEP examination for any of the proficiency requirements.
  • The Admission Committee may request an interview

Accounting Degree Requirements

Students in the Master’s degree program in Accounting are required to take 30 credit hours, or ten courses at three credits each, at the graduate level. Most students will have satisfied prerequisites in Accounting, Communications (through a communications course or through business classes with major presentation requirements such as upper-level courses in management and marketing), computer fundamentals (one course equivalent to BUS 150), Economics (two courses equivalent to microeconomics and macroeconomics) and quantitative methods (minimum of pre-calculus and statistics) as undergraduates. With prerequisites satisfied, all students are required to take four core courses:

Core Courses

FNC 600Financial Management(GNA)

3

MGT 600The Administrative Process(GNA)

3

MGT 605Business, Government, and Society(GNA)

3

MKT 600Strategic Marketing Management(GNA)

3

These courses, as well as later courses, may involve case studies, computer simulations, formal presentations and projects, and exploring the Internet. Once these core courses have been completed, students are required to take five advanced courses:

Advanced Courses

ACC 725Forensic Accounting(GNA)

3

ACC 730Accounting/Management Information Systems(GNA)

3

ACC 750Accounting Research Course(GNA)

3

FNC 730Financial Statement Analysis(GNA)

3

MGT 770Managerial Decision Making and Applications(GNA)

3

The capstone course, Managerial Decision Making and Applications, involves a comprehensive and integrative approach to managing an organization over time through computer simulation. There is a significant quantitative and financial aspect to the course complemented by a qualitative analysis of business policy and strategy over time. While not a thesis per se, a significant written assignment is required at the culmination of the course in addition to smaller papers during the term. This capstone course is comparable to those offered at many business schools worldwide. It is a very rigorous experience designed to bolster the program’s intent of training decision makers.

In addition, students will select one course from the following:

ACC 740Tax Strategies and Business Decisions(GNA)

3

ACC 760Government and Not-For-Profit Accounting(GNA)

3

BUS 720Global Business Strategy Abroad: Focusing on a Foreign-Based Firm(GNA)

3

FNC 740Financial Planning(GNA)

3

MGT 710Leadership and Organizational Effectiveness(GNA)

3

MGT 720Global Business Strategy(GNA)

3

MGT 730Strategic Human Resource Management(GNA)

3

MGT 790Seminar in Contemporary Business Topics(GNA)

3

MGT 820Intellectual Property Management(GNA)

3

MKT 730/MGT 735Services Marketing and Management(GNA)

3

MKT 740Business-to-Business Marketing(GNA)

3

BDA 651Computational and Statistical Methods for Business and Economics(GNA)

3

BDA 761Big Data Management in a Supercomputing Environment(GNA)

3

BDA 762Analysis Techniques for Large-Scale Data-Spatial Statistical Techniques(GNA)

3

BDA 763Forecasting for Managers and Researchers(GNA)

3

BDA 764Research Project in Large-Scale Data(GNA)

3

BDA 765Seminar in Big Data - Current Topics(GNA)

3

Total Credit Hours: 30

The advanced courses in accounting and finance provide an in-depth understanding of investigative accounting. They blend knowledge of accounting information systems, accounting research, forensic accounting, and financial statement analysis to understand how to conduct detailed investigations of accounting activity and to strengthen the integrity of accounting systems.

The core courses provide students with a broader understanding of the other major business disciplines (management, marketing and finance), as well as the norms of ethics and social responsibility that influence accounting decisions and outcomes.

The degree will also enable students to meet the 150 credit requirement for CPA licensure while providing students with the broader perspective now emphasized by the accounting profession.