The Lucas Graduate School of Business offers a 30-unit MSA degree program. The MSA program consists of 5 required courses, 1 restricted elective course and 4 elective courses.
Six prerequisite courses must have been completed within five years of admission to the MSA program. The required prerequisites include: Introductory Financial Accounting; Intermediate Financial Accounting I; Intermediate Financial Accounting II; Accounting Information Systems; Management Accounting and Control Systems; and Taxation of Individuals and Flow-Through Entities.
The Introductory Financial Accounting course must be completed with a grade of B (3.0) or better.
The remaining five upper-division prerequisite accounting courses must be completed with an overall average grade point average of 3.0 (B) or better, with no course grade less than a C (2.0). The courses must be completed at accredited four-year U.S. colleges or universities, or at San Jose State University in the Certificate of Accounting Fundamentals program. All five courses must have been completed within five years prior to matriculation into the MSA program. All prerequisite courses not completed at San Jose State University are subject to final approval by the MSA Admissions Committee.
The MSA degree requirements are as follows:
Required Courses (15 units):
- BUS 220Z Data Analytics for Accounting*
- BUS 220H Auditing Concepts & Practice*
- BUS 220G Tax Factors of Business and Investment Decisions*
- BUS 220U IT Audit and Internal Controls
- BUS 220J Business Communications and Ethics
Restricted Elective - Choose one of the following courses (3 units):
- BUS 220A Financial Statement Analysis for Accountants
- BUS 220N Management of Organizations and Projects
Elective Courses (12 units):
- BUS 220K Accounting Practicum
- BUS 220I Forensic Accounting
- BUS 220L Legal & Ethical Environment of Accounting Practice
- BUS 220M Accounting Ethics
- BUS 220R Software Applications for Accounting
- BUS 220S Financial Reporting & Analysis III
- BUS 220X Business Analysis & Valuations Using Financial Statements
- BUS 220V Special Topics in Accounting
- BUS 223A Tax Research and Decision Making
- BUS 223C Taxation of Corporations and Shareholders
- BUS 223G Taxation of Business Entities
- BUS 225L Accounting for Income Taxes
- BUS 202 Managing in the Global Economy
- BUS 250 Law and Ethics
- BUS 253 Negotiations and Conflict Management
- BUS 268 Managing Across Cultures
- BUS 277 Investment Analysis and Management
- BUS 280 Operations and Supply Chain Management
*If an equivalent upper-division undergraduate course has been completed at an accredited four-year U.S. college or university with a grade of B (3.0) or better, an appropriate elective may be substituted for the course. All equivalent upper-division undergraduate accounting courses are subject to final approval by the MSA Admissions Committee.