Program Description

Westfield State University offers a Bachelor of Science in Business Management with a concentration in accounting and a Master of Science in Accounting. The Master of Science allows the student to complete the additional 30-credit hours required to fulfill the educational requirements for the Certified Public Accountancy license in Massachusetts. The two programs may be combined for a five-year, 150-hour program.

Program Objectives

The objective of the Master of Science in Accounting program is to prepare accounting students for management positions in accounting. The program will build on the knowledge and tools from the students’ undergraduate education, allowing them to achieve a greater degree of sophistication in accounting and auditing. This will provide them with the knowledge and skills necessary to have successful careers in public and private accounting. The program will:

• strengthen students’ theoretical foundation in multiple areas of accounting and auditing,
• expand students’ critical thinking and research skills in accounting, auditing, and business,
• develop students’ oral and written communication skills,
• aid the student in developing interpersonal skills such as leadership and teamwork,
• enhance students’ understanding of ethical and professional issues in accounting and auditing, and their ability to respond to ethical dilemmas in the profession, and
• fulfill the 150-hour educational requirement for professional certification as a public accountant in Massachusetts and several other states.

Students will be better prepared for examinations required for the Certified Management Accountant, the Certified Internal Auditor, or the Certified Fraud Examiner designations.

Admission Requirements

Minimum entrance requirements for the M.S. in Accounting program include:

•  Students applying to the Advanced Curriculum: A bachelor’s degree with either a major or concentration in accounting from an accredited institution*.

       *Based on U.S. regulations

•  Students applying to the Foundation Curriculum: A bachelor’s degree with either a major or concentration in a business related discipline from an accredited institution. Other degrees may be acceptable; however students would likely need to take additional courses to meet the requirements for the Certified Public Accounting Examination and subsequent licensing.Prerequisite courses for applicants that do not hold a bachelor’s degree in a business related discipline:
  • ACCT 0104 Principles of Accounting I (or equivalent); Prerequisite: MGMT 0107 Software Applications in Management
  • ACCT 0105 Principles of Accounting II (or equivalent)
  • FINC 0207 Financial Management (or equivalent)
  • MGMT 0241 Business Law* *Course may be waived with acceptable alternate law course.

•  An undergraduate cumulative grade point average of 3.0.

•  Three letters of recommendation, including a minimum of one academic reference.

•  A written statement of purpose and intent to complete the Master of Science in Accounting.

Specific Degree Requirements

Comprehensive Examination

The candidate for the Master of Science in Accounting will have to successfully complete a comprehensive examination in his/her last semester. The comprehensive examination in the Master of Science in Accounting Program is designed to help prepare students for the Certified Public Accountancy (“CPA”) Examination. Accordingly, the comprehensive examination will test the candidate’s knowledge of the four subject areas of the CPA Examination including Financial Accounting and Reporting, Auditing and Attestation, Business Environment and Concepts, and Regulation. Given the nature of the comprehensive examination, students who have already successfully passed the CPA Examination will not be required to take the comprehensive examination.