Curriculum
The Master of Accountancy in Financial Accounting requires 30 credits. Fifteen credits are earned during the summer session, when students are enrolled on a full-time basis. The remaining credits are earned part-time. Advanced standing is available for qualified courses.
Summer Session (15 Credits)
The program is taught in two five-week sessions, with two classes per session held on the Livingston campus in New Brunswick/Piscataway and the Newark Campus. The first session begins on May 31, 2011. The second session begins immediately following the first session on July 5, 2011. Two courses are taught in each session, with each class meeting twice a week. A fifth course, Advanced Accounting Research (22:835:628) spans the two five-week sessions. The five summer session courses are:
- Decoding of Corporate Financial Communication (22:010:645)
- Accounting in the Digital Era (22:010:660)
- Contemporary Issues in Corporate Governance (22:010:661)
- Advanced Auditing & Accounting Information Systems (22:835:626)
- Advanced Accounting Research (22:835:628)
Electives (15 Credits)
The balance of credits are electives taken on a part-time basis on-line in the Fall and Spring semesters. Students choose from available electives designated by the Department of Accounting & Information Systems, subject to the approval of the director. It is strongly recommended that students select Governmental Accounting and Auditing, and Ethics in Business as electives given their role on the Uniform CPA Examination.
Advanced Standing
A student may receive two (2) credits for every three (3) credits of undergraduate upper-division course work completed with a B or better in business areas of study. This applies to electives not required as a component of the accounting major, up to a maximum of six (6) credits and subject to the following conditions:
- Courses must have been completed at an AACSB accredited institution.
- Advanced standing must be authorized by the director.
Advanced standing allows students to reduce the number of required credits from 30 to 24. However, please note that students who qualify for advanced standing will still need to meet the 150 credit hours requirement to be licensed as a CPA. Any additional credit hours needed to meet this requirement can be met by taking additional courses either at Rutgers or another institution of his/her choice. A list of acceptable undergraduate division elective courses is available on the current student resource site. The list is not all inclusive, is subject to director approval, and is updated periodically.
