Nov 24, 2024  
Graduate Catalog 2019 - 2020 
    
Graduate Catalog 2019 - 2020 [ARCHIVED CATALOG]

Accounting, Master of Accountancy with Accounting/Audit or Tax Program


Department of Accounting

Ahuja Hall 512
(216) 687-4720
https://www.csuohio.edu/business/academics/master-accountancy

Heidi Meier, Chair and Graduate Program Director

Programs of Study

Accounting/Audit
Tax

Accreditation

The graduate business programs of the Monte Ahuja College of Business are accredited by AACSB International. In addition to the business accreditation, the curriculum of the Accounting Department has accounting accreditation from AACSB. The accounting programs at Cleveland State were the first in the State of Ohio to receive this accreditation.

Faculty

Current faculty information can be located on the Cleveland State University Faculty Profile page.

Introduction

The primary aim of the program is to develop competent accountants, knowledgeable in the areas of professional practice accounting/audit and tax. The program accommodates students on a full-time or part-time basis.

This program appeals to four general classifications of students:

  1. Undergraduate accounting majors who wish to broaden their knowledge of accounting and expand their expertise in accounting/audit or taxation.
  2. Undergraduate computer and information science majors who wish to expand their expertise to the area of accountancy.
  3. Undergraduate business administration majors in areas other than accounting and computer and information science who wish to specialize in accountancy.
  4. Students with undergraduate preparation in any area and a strong interest in the practice of accountancy.

Faculty Research and Publications

Accounting faculty members have published numerous books and journal articles on topics ranging from computer auditing and control, cost accounting, and financial accounting, to federal taxation. Articles written by department faculty have appeared in the following journals:

Accounting Review
Journal of Accounting Research
Behavioral Research in Accounting
Journal of Accountancy
The Internal Auditor
Catalyst
Journal of Business Ethics
The International Journal of Accounting
Strategic Finance
Journal of the American Taxation Association
Cornell Hotel and Restaurant Administration Quarterly
Journal of Taxation
Journal of Accounting Education
Journal of Management Information Systems
Information Systems Audit and Control Journal
Tax Adviser
The CPA Journal
Applied Business and Administration Quarterly
The Practical Accountant
Journal of Business, Finance, and Accounting
Corporate Controller
Practical Tax Strategies
Today’s CPA
Bank Accounting and Finance

Extensive computer facilities and databases are available to aid the research efforts of faculty members and graduate students.

Financial Assistance

The College of Business Administration has a limited number of graduate assistantships available each year. Students may apply for an assistantship by completing an application form available from the Graduate Business Programs Office. Copies of completed applications are circulated to department chairs, graduate program directors, and other appropriate parties within the College. Interviews with prospective graduate assistants are arranged directly by department chairs and others who hire and supervise graduate assistants.

Career Information

The Master of Accountancy is designed to prepare students for careers in business, internal audit, government, consulting, and public accounting. The primary goals and objectives of the program are to develop competent accounting professionals who are knowledgeable in the various areas of professional practice and who possess:

  • the ability to provide, interpret, and communicate financial and operating information essential to understanding the activities of an enterprise;
  • the preparation to assume increasing levels of responsibility and leadership in the organizations they join; and
  • the qualifications to enter advanced programs in business and/or accounting.

Programs of Study

The Master of Accountancy allows the student to pursue one of two programs of study:

  1. The Accounting/Audit program is designed to develop competent accountants, who are knowledgeable in financial processes and procedures and are able to provide and interpret sophisticated financial information for the business community.
  2. The Tax program prepares individuals for entry into, as well as advancement in, professional tax practice.

The Master of Accountancy provides students with the opportunity to develop basic technical and statistical skills, to obtain knowledge of the business disciplines, and to pursue advanced course work in accounting or taxation. Graduates of the program are prepared to enter the accounting profession and to pursue satisfying and stimulating lifelong careers. Many graduates join public accounting firms, while others seek a variety of positions in the private and public sectors. Graduates of the program are well placed and have performed well in their job assignments, according to employers. A large percentage of students become CPAs, and recently there has been an increased interest in the Certified Management Accountant (CMA), the Certified Fraud Examiner, the Certified Internal Audit (CIA), the Certificate in Financial Management, and the Certified Information Systems Audit (CISA) examinations.

Admission Information

Applicants to the Master of Accountancy program must meet the admission requirements for the Graduate College, as well as the following additional requirements:

  1. A cumulative grade-point average of 2.75 or better.
  2. For applicants with a 3.0 or better undergraduate GPA from a domestic college or university which is at least regionally acccredited, the GMAT/GRE is not required.
  3. Test scores from either the Graduate Record Examination (GRE) or the Graduate Management Admission Test (GMAT) are required if any one of the following applies:
  • The applicant’s undergraduate degree is from a college or university outside of the  United States.
  • The applicant’s undergraduate degree is from a college or university without at least a regional level accreditation.
  • The applicant’s undergraduate cumulative grade-point average is below 3.0.
  1. The GMAT/GRE is also waived for applicants holding an advanced degree (master’s, doctorate, M.D., J.D.) from a U.S. college or university which is at least regionally accredited, or who are currently enrolled in the Cleveland-Marshall School of Law.
  2. For those applicants who must complete the GRE or GMAT, a minimum score of 5th percentile for the verbal portion of the GRE (137 according to old GRE scoring system) or GMAT is required.
  3. An official transcript from each college and university attended must be submitted.
  4. For applicants whose native language is not English, proof of having met at least one of the English language proficiency requirements is required.  This proof will be per the standards used by the University.
  • If the TOEFL is taken, the minimum requirements are at least 550 for the paper-based test, or 213 for the computer-based test, or 78 for the Internet-based test.  (If the Internet-based test is taken, minimum distribution requirements are:  Reading - 20, Listening - 21, Speaking - 20, and Writing - 17).
  • Equivalent scores will be used if any other form of English proficiency test is chosen.
  1. Students who take the GMAT/GRE and score below the 20th percentile on the verbal section of the test are required to take the following remedial courses in business communication:   (16th through 19th percentile); or   and   (below 16th percentile).  Students scoring below the 25th percentile on the quantitative section of the GMAT/GRE are required to take a two-credit business mathematics course,  .

Apply Now: http://www.csuohio.edu/graduate-admissions/how-apply

Levels I and II: Program Prerequisites


Preparation for taking Level III courses is through completion or waiver of all Level I and Level II course requirements.

Level I: Basic Skill Proficiency


Courses in Level I are designed to bring skills up to acceptable levels for completing graduate-level work. These courses may be waived on the basis of prior courses, work experience, or by examination. Familiarity with Microsoft Windows, Microsoft Office, and the Internet is required.

Level II: Basic Business Knowledge


Courses in Level II provide knowledge of the basic business disciplines to prepare students for the upper-level graduate courses. These courses do not count toward degree requirements, and may be waived on the basis of recent undergraduate business course work.

Level III: Professional Preparation


Level III course work prepares the student for successful entry into the profession.

The Master of Accountancy is awarded upon successful completion of the thirty (30) credit hours of Professional Preparation (Level III). Students choose the Accounting/Audit Track or the Tax Track.

Accounting/Audit Program Requirements


Students that have successfully completed equivalent courses in a previous academic career may have courses waived and replaced with additional electives. Please email the department chair Dr. Heidi Meier to discuss substitutions not listed below.

Please note: Courses are not always offered on a regular rotation. Please email the department chair, Dr. Heidi Meier to discuss possible substitutions.

Accounting/Audit (24 credits)


Certificate in Governance, Risk Management and Compliance


Students may choose electives so that could earn the Graduate Certificate in Governance, Risk Management and Compliance (GRC) in addition to their degree by completing the two (2) required course and then choosing two (2) electives. 

   

Electives in Business Analytics


Students may choose to take their electives in Business Analytics and if they complete the following four (4) courses, they will earn a Graduate Certificate in Strategic Business Analytics in addition to their degree.

Tax Program Requirements


Taxation (15 credits)


Taxation and Accounting Electives (15 credits)


9 credit hours of electives must be in Taxation.

Degree Candidacy


A student becomes a candidate for the Master of Accountancy degree upon:  

  1.  Completion of the preparatory program. 
  2.  Approval of a program of study.