MSA Curriculum

The Lucas Graduate School of Business offers a 30-unit MSA degree program. The MSA program consists of 5 required courses, 4 elective courses and one culminating experience course.

The MSA degree requirements are as follows:

Required Courses (15 units):

• BUS 220J Business Communications and Ethics
• BUS 220U IT Audit and Internal Controls
• BUS 220Z Data Analytics for Accounting*

Choose two of the following courses in consultation with graduate advisor:

• BUS 220P Taxation of Individuals and Flow-Through Entities*
• BUS 220H Auditing Concepts & Practice*
• BUS 220R Software Applications for Accounting
• BUS 220S Financial Reporting & Analysis III
• BUS 220V Special Topics in Accounting

If more than two courses are taken, two fulfill the core course requirements and all others are electives.

Elective Courses (12 units):

12 units of elective courses selected in consultation with graduate advisor:

• BUS 220K Accounting Practicum 
• BUS 220I Forensic Accounting
• BUS 220L Legal & Ethical Environment of Accounting Practice
• BUS 220M Accounting Ethics
• BUS 220X Business Analysis & Valuations Using Financial Statements
• BUS 223A Tax Research and Decision Making
• BUS 223G Taxation of Business Entities
• BUS 225L Accounting for Income Taxes
• BUS 250 Law and Ethics
• BUS 253 Negotiations and Conflict Management

Culminating Experience (3 units):

Complete one course from:

• BUS 220A Financial Statement Analysis for Accountants
• BUS 220N Management of Organizations and Projects

If both courses are taken, one is the comprehensive project and the other is an elective.

*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.