Accounting


Masters Degree


Degree Details
  • Required Major Units
    30
  • Cost Per Unit
    $643
  • Estimated Major Cost
    $19k
  • Avg. Completion (Months)
    12
  • Accreditation
    WASC Accredited
    ACBSP Accredited

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Master of Science in Accounting



Overview

California Baptist University’s online Masters of Science in Accounting degree program will prepare candidates to advance professionally as effective, innovative and ethical financial leadersThe online Master of Science in Accounting degree program provides students with the additional educational requirements beyond the undergraduate degree which are necessary to become licensed as a Certified Public Accountant (CPA) in the state of California.  Applicants in other states can check licensure requirements in their respective states by visiting http://nasba.org.

The purpose of the online Master of Science in Accounting degree program is to develop highly skilled and practical business leaders who are committed to making profitable and ethical contributions to the organizations in which they serve. Contemporary issues in Auditing and Assurance, Taxation, Business Law, Financial Accounting and Business Ethics and Responsibilities for CPAs will be explored. Graduates will emerge from the program with the practical knowledge and critical-thinking skills to enhance their organization and advance their career.

CBU Online’s Master of Science in Accounting degree is designed for those who strive for additional professional development in accounting and accounting-related business topics and to be an expert in their profession.  The online Masters of Science in Accounting degree program is ideal for those who are led to teach at a higher education institution.

Consistent with the University student outcomes, upon completion of the Master of Science in Accounting degree, graduates will be able to:

  1. Effectively present information orally and in writing.
  2. Apply appropriate assurance techniques.
  3. Provide management with relevant operational information to make effective business decisions.
  4. Perform tax research and calculations related to business entities.
  5. Prepare financial information in accordance with the appropriate authoritative literature.
  6. Prepare and evaluate financial transactions and performance.
  7. Demonstrate knowledge of ethical and legal systems as they relate to the accounting profession.
  8. Design accounting information systems solutions given the regulatory environment of business.
  9. Apply ethical principles and moral reasoning to decision making and organizational management.
  10. Solve critical business problems using quantitative business analysis techniques.

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Course Requirements

Program Prerequisites

Prerequisites (completed with a "C" or better): Applicants should possess the following common body of knowledge from either (1) prerequisite coursework, (2) acceptable scores on pre-approved academic leveling exams, or (3) approved work related experience in: Business Law, Business and Organizational Management, Microeconomics or Macroeconomics, Principles of Accounting I, Principles of Marketing, Statistics and Proficiency in Microsoft Office applications. The completion of a minimum of the following four (4) upper division accounting courses (or equivalent) is required: ACC 310 Intermediate Accounting I, ACC 311 Intermediate Accounting II, ACC 430 Federal Income Tax Accounting and ACC 470 Auditing.

Business Courses (9 units)

Organization Behavior & Leadership

Organization Behavior & Leadership

This course focuses on the relationships of individuals and groups within the organizational framework as it involves the nature, performance, and structure of organizational life. The course examines theories of organizational behavior and leadership methods with emphasis on integrating biblical principles. (3 units)


Semester Course Section Dates Location Days Time Instructor
Fall 2016
BUS515 AE Session 2
10/31/2016
12/23/2016
Online N/A N/A Whitlatch, William Leon
Fall 2016
BUS515 BE Session 2
10/31/2016
12/23/2016
Online N/A N/A Rawls, Kevin Lee
Spring 2017
BUS515 AE Session 2
03/06/2017
04/30/2017
Online N/A N/A Staff
Fall 2017
BUS515 AE Session 2
10/30/2017
12/23/2017
Online N/A N/A Staff
Spring 2018
BUS515 AE Session 2
03/05/2018
04/29/2018
Online N/A N/A Staff
Financial Management

Financial Management

The course focuses on the application and development of management decision making and problem solving skills in the financial area. Specific topics of discussion include financial statement analysis, credit and operational risk, financial planning and budgeting, asset valuation, cash flow analysis and capital budgeting, and firm valuation from a value-based management and corporate governance perspective. Prerequisite: ACC250. (3 units)


Semester Course Section Dates Location Days Time Instructor
Summer 2017
BUS539 AE Session 1
05/08/2017
07/02/2017
Online N/A N/A Staff
Summer 2017
BUS539 BE Session 1
05/08/2017
07/02/2017
Online N/A N/A Staff
Summer 2018
BUS539 AE Session 1
05/07/2018
07/01/2018
Online N/A N/A Staff
Quantitative Business Modeling

Quantitative Business Modeling

This course focuses in business computer applications for the manager. Computer models will be created to aid in forecasting, budgeting, and other decision-making processes. The emphasis will be placed on pro-forma financial statements as well as cash flow analysis. Prerequisite: Basic knowledge of Microsoft Excel. (3 units)


Semester Course Section Dates Location Days Time Instructor
Spring 2017
BUS542 AE Session 2
03/06/2017
04/30/2017
Online N/A N/A Staff
Spring 2017
BUS542 BE Session 2
03/06/2017
04/30/2017
Online N/A N/A Staff
Spring 2018
BUS542 BE Session 2
03/05/2018
04/29/2018
Online N/A N/A Staff
Spring 2018
BUS542 AE Session 2
03/05/2018
04/29/2018
Online N/A N/A Staff

Accounting Courses (21 units)

Contemporary Issues in Auditing and Assurance

Contemporary Issues in Auditing and Assurance

This course will cover advanced topics of independent assurance services such as principles and concepts related to evidence, risk assessment, and testing. Topics may also include statistical sampling techniques, special purpose reports, non-audit attest engagements, and forensic accounting. Particular attention will be placed on current issues such as recent changes in the standards for accounting and review engagements. Prerequisite: Accounting Concentration. (3 units)


Semester Course Section Dates Location Days Time Instructor
Fall 2016
ACC510 AE Session 1
09/06/2016
10/30/2016
Online N/A N/A Browning, Julianna
Fall 2017
ACC510 AE Session 1
09/05/2017
10/29/2017
Online N/A N/A Staff
Advanced Topics in Managerial Accounting

Advanced Topics in Managerial Accounting

This course will build on the foundation laid in Cost Accounting and will explore additional topics in managerial accounting such as cost allocations and pricing decisions, balanced scorecard, management control systems, performance measurement, and other topics as developed. This course is designed to expand the accounting student?s knowledge of how to use managerial accounting information to make decisions and influence strategy. The class will expose students to the use of cost data to measure and manage customer issues, process performance requirements, and life-cycle costs. In addition, behavioral and organizational issues will be analyzed and budget and financial controls will be utilized to support decision making. Prerequisite: Accounting Concentration. (3 units)


Semester Course Section Dates Location Days Time Instructor
Fall 2016
ACC520 AE Session 1
09/06/2016
10/30/2016
Online N/A N/A Ardito, Richard James
Fall 2017
ACC520 AE Session 1
09/05/2017
10/29/2017
Online N/A N/A Staff
Taxation for Business Entities

Taxation for Business Entities

This course will focus on the federal tax implications of the formation, activity, and dissolution of business entities such as corporations, estates, trusts, and partnerships. This course will also incorporate techniques for tax planning and research. Prerequisite: Accounting concentration. (3 units)


Semester Course Section Dates Location Days Time Instructor
Summer 2017
ACC530 BE Session 1
05/08/2017
07/02/2017
Online N/A N/A Staff
Summer 2017
ACC530 AE Session 1
05/08/2017
07/02/2017
Online N/A N/A Staff
Summer 2018
ACC530 AE Session 1
05/07/2018
07/01/2018
Online N/A N/A Staff
Advanced Topics in Financial Accounting

Advanced Topics in Financial Accounting

This course will focus on contemporary issues in financial accounting such as the convergence of U.S. and international accounting standards, segment and interim reporting requirements, SEC financial reporting, hedging of foreign currency risk, variable interest entities (VIEs), and other current accounting issues as they develop. Students will develop effective writing skills through the use of problems and assignments focused specifically on the writing requirements for accounting professionals. Prerequisite: Accounting Concentration. (3 units)


Semester Course Section Dates Location Days Time Instructor
Spring 2017
ACC540 AE Session 1
01/09/2017
03/05/2017
Online N/A N/A Staff
Spring 2018
ACC540 AE Session 1
01/08/2018
03/04/2018
Online N/A N/A Staff
Ethics and Professional Responsibilities for CPAs

Ethics and Professional Responsibilities for CPAs

A number of ethical failures in business have resulted in the necessity for this course in recent years. As such, this course focuses on the ethical and professional responsibilities of CPAs in public and private practice. Ethical reasoning, corporate governance, decision making and ethical frameworks will be examined to provide a base of understanding. The AICPA Code of Professional Conduct and other professional standards will also be studied as they apply to the practice of accounting. Prerequisite: Accounting concentration. (3 units)


Semester Course Section Dates Location Days Time Instructor
Fall 2016
ACC550 AE Session 2
10/31/2016
12/23/2016
Online N/A N/A Browning, Julianna
Spring 2017
ACC550 AE Session 2
03/06/2017
04/30/2017
Online N/A N/A Staff
Summer 2017
ACC550 AE Session 2
07/03/2017
08/27/2017
Online N/A N/A Staff
Fall 2017
ACC550 AE Session 2
10/30/2017
12/23/2017
Online N/A N/A Staff
Spring 2018
ACC550 AE Session 2
03/05/2018
04/29/2018
Online N/A N/A Staff
Summer 2018
ACC550 AE Session 2
07/02/2018
08/26/2018
Online N/A N/A Staff
Advanced Business Law for Accountants

Advanced Business Law for Accountants

This course seeks to equip students with an advanced understanding of business law as it relates to the legal issues that affect practicing certified public accountants. The course is designed to advance the knowledge and understanding of law in such areas as the Uniform Commercial Code, torts, contracts, securities regulation, organizational structure and formation, intellectual property, personal and real property and insurance, and other forms of government regulation of business as well as the relationship between biblical and legal principles. (3 units)


Semester Course Section Dates Location Days Time Instructor
Spring 2017
ACC560 AE Session 1
01/09/2017
03/05/2017
Online N/A N/A Staff
Spring 2018
ACC560 AE Session 1
01/08/2018
03/04/2018
Online N/A N/A Staff
Advanced Accounting Information Systems

Advanced Accounting Information Systems

In this course, students examine accounting systems design, documentation and implementation as well as the internal control features necessary to record, summarize, and report accurate and reliable accounting information within an organization. Topics may include business information systems, business processes and data flows, database concepts and tools, internal control and risks, auditing the information system, and using the information system to perform audit functions. (3 units)


Semester Course Section Dates Location Days Time Instructor
Summer 2017
ACC565 AE Session 2
07/03/2017
08/27/2017
Online N/A N/A Staff
Summer 2018
ACC565 AE Session 2
07/02/2018
08/26/2018
Online N/A N/A Staff

Faculty

Julianna Browning

Julianna Browning, Ph.D.

Program Director

Associate Professor of Accounting / Chair, Business / Director of M.S. in Accounting

Office Phone: (951) 343-3972
Email: jbrownin@calbaptist.edu
Department: Business
Richard Ardito

Richard Ardito, M.B.A.

Assistant Professor of Accounting

Office Phone: (951) 343-5574
Email: rardito@calbaptist.edu
Department: Business
Kenneth Minesinger

Kenneth W. Minesinger, J.D.

Associate Professor of Law

Office Phone: (951) 343-5566
Email: kminesinger@calbaptist.edu
Department: Business

Admission Requirements

  • A Bachelor’s degree
  • Official sealed transcripts
  • 2 recommendations - Recommendation Form
  • Current Resume
  • 500 word essay covering these areas:

    • Purpose for entering the program
    • Long term professional goals
    • Reasons for choosing to study at California Baptist University

Applicants are considered based on a combination of GPA (minimum 2.5), management and professional work experience.


Step 1:

Apply Online

Step 1a:

Complete the financial aid application: FAFSA
CBU FAFSA School Code: 001125

Step 2:

Your personal admissions counselor will contact you to assist with enrollment, registration and financing your education*

Step 3:

Student will supply official transcripts to admissions counselor

Step 4:

Admissions counselor will meet with you to complete the registration process and provide an estimated financial aid award/education financing plan

Step 5:

Admissions counselor will introduce you to your Academic “One Stop Advisor” to complete your academic degree plan and assist you in navigating your academic career to graduation.





*Student may begin class once this step has been completed

This serves as an admissions process general guide, may vary based on transfer units, test scores, etc. See your admissions counselor for your personal enrollment plan.

Tuition & Financial Aid

Live your purpose. Follow your passion. CBU Online is dedicated to helping you achieve your goals. Earning your degree at CBU Online is a short term investment with long term dividends.

  • A cost effective education with financial aid options
  • Apply for aid by completing the FAFSA, work individually with caring staff to explore financing options to complete your education
  • Grants, Scholarships, Veteran’s Benefits, Employer Tuition Assistance, Student Loans and Financing Plans available for those who qualify
  • Yellow Ribbon Military Friendly School

Find and secure the resources you need to finance your educational investment. CBU Online works hard to provide an affordable and valuable education. We can help you identify, understand, and seek qualification for a variety of financing and financial aid options.

The first step is to fill-out the FAFSA at www.fafsa.ed.gov

CBU’s FAFSA School Code: 001125

Click here for more Information about Financial Aid at CBU Online

Contact Us


Admissions

Phone: 951-343-3927
877-228-5657
Email: cbuonline@calbaptist.edu

CBU Online & Professional Studies Division

Phone: 951-343-3900
Email: cbuonline@calbaptist.edu

Financial Aid

Phone: 951-343-3914
Email: zsmith@calbaptist.edu

Student Accounts

Phone: 951-343-4371
Email: studentaccounts@calbaptist.edu

Disability Services

Phone: 951-343-2190
Email: dss@calbaptist.edu