MHA Curriculum
Prerequisites
Masters of Health Administration (MHA) students must fulfill two prerequisites, Statistics and Accounting.
» Statistics Prerequisite
» Accounting Prerequisite
» Exam Dates
» Contact Information
Statistics Prerequisite
SPPD faculty requires that all entering students demonstrate proficiency in relevant statistical methods. MHA students who have not fulfilled the statistics prerequisite must do so within the first 12 units of enrollment and prior to enrolling in Modeling and Operations Research (PPD 557). The statistics prerequisite can be met in one of two ways:
- Statistics for Policy, Planning, and Development (PPD 404x)
If this option is selected, students must complete PPD 404x with a grade of C or better. This course carries undergraduate credit and may not be applied to your degree requirements. Syllabi of current and recent sections of PPD 404x are available in Ralph and Goldy Lewis Hall 108. - Statistics Equivalency Test
If this option is selected, students must pass the Statistics Equivalency Test administered by SPPD. This test is given prior to registration each semester in Los Angeles and at the USC State Capital Center, but may be taken only once. Students who do not pass this exam must enroll in PPD 404x. The Statistics Equivalency Test:- consists of 100 multiple-choice questions
- is intended to call upon the student’s conceptual understanding of basic statistics
- requires some simple calculations, so students should bring a calculator
- presupposes a preparatory knowledge of statistical notions (e.g., normal distribution, standard deviation, levels of measurement, continuous and discrete variables and assumptions required for certain statistical tests, etc.)
The exam covers the following topics:
- types of variables (levels of measurement)
- descriptive statistics (central tendency, variability, association)
- statistical inference (including sampling distributions, estimation and confidence limits, and hypothesis testing using Chi-Square, t-tests, and F-tests)vsimple (one-way) analysis of variance (ANOVA) plus a conceptual understanding of complex (n-way) analysis of variance and covariance
- simple least-squares regression plus a conceptual understanding of multiple regression
- statistics information from statistics software (for example, The Statistical Analysis System)
When Should the Prerequisite Be Satisfied?
Option #1: PPD 516x
Option #2: The Accounting Challenge Exam
- Pass PPD 516x (Financial Accounting in the Public and Nonprofit Sector) with a B or better;
- Achieve a satisfactory score on the PPD 516x Challenge Exam given by the School of Policy, Planning and Development.
This policy will govern the requirements for all students accepted for admission for Fall Semester 1987, or any subsequent semester, or registering for their first class in the Master's Degree Program in Health Services Administration on or after September 1, 1987.
The purpose of this memorandum is to clarify all questions students may have with respect to satisfying the accounting prerequisite. These guidelines apply to students at the Los Angeles campus and the USC State Capital Center in Sacramento, with any distinctions noted where appropriate. This memorandum is written in the form of questions and answers.
When Should the Prerequisite Be Satisfied?
Although accounting is a prerequisite to the program, a student does not need to satisfy it before enrolling in the program. Students at the Los Angeles campus are expected to satisfy it in their first semester. Thus, in their first semester, LA students should enroll in either PPD 516x or plan on taking the challenge exam. Students admitted to the program can take the challenge exam the semester before they begin their coursework. Because in Sacramento PPD 516x is only offered once a year, students enrolled at the Sacramento center have one year to complete the prerequisite. All students, both at Los Angeles and Sacramento, must complete the prerequisite by the end of their first year. This memorandum describes these two options and provides general advice on which option to choose.
When is PPD 516x Offered?
Does PPD 516x Count Towards My Degree?
As the title suggests, PPD 516x is a course in financial accounting. Although it recognizes the special needs of the public and nonprofit sectors, it primarily is concerned with basic accounting principles and the understanding of the basic financial statements: balance sheet, income statement, and the statement of cash flows. It assumes no prior coursework in accounting.
When is PPD 516x Offered?
On the Los Angeles campus, PPD 516x is offered every Fall and Spring semester, usually on a weekly basis in the evening. In Sacramento, PPD 516x is offered in the fall as an intensive.
Does PPD 516x Count Towards My Degree?
Because PPD 516x satisfies a prerequisite, it does not count towards the required degree units. That is, PPD 516x must be taken in addition to the 48 units required for the program.
Option #2: The Accounting Challenge Exam
What Does the Challenging Exam Cover?
How Do I Prepare for the Exam?
Can I Take A Course Outside of USC to Prepare for the Exam?
What Is the Format of the Exam?
When Is the Exam Offered?
Who Administers the Exam?
If I am Going to Take the Exam, What Do I Need to Do?
What If I Fail the Exam?
Which Option Should I Choose?
What Does the Challenging Exam Cover?
Because the challenge exam is an alternative to taking PPD 516x, it tests the concepts, which should be covered in PPD 516x or a similar Financial Accounting course. Listed below is a very broad outline of the topics that are covered in a Financial Accounting course and thus covered on the challenge exam.
- The Nature and Purpose of Financial Accounting
- The Need for Information
- The Financial Accounting Framework
- The Financial Accounting Environment
- Sources of Accounting Principles
- Impact of Inflation upon Financial Reporting
- Basic Financial Statements
- Basic Accounting Concepts
- Accounting Bases: Cash vs. Accrual Accounting
- The Statement of Financial Position (Balance Sheet)
- The Income Statement
- The Statement of Cash Flows
- Basic Accounting Concepts
- The Recording Process: Journals and Ledgers
- Major Elements of Basic Financial Statements
- Sales Revenue, Cash and Accounts Receivable
- Inventory Valuation and Cost of Sales
- FIFO vs. LIFO
- Long-Lived Assets and Their Amortization
- Depreciation Methods
- Accumulated Depreciation
- Liabilities and Interest
- Owner's Equity
- Unique Aspect of Accounting and Financial Analysis for Public and Non-Profit
Organizations
- Principles of Fund Accounting
- Categories and Types of Funds
- The Government Fund Accounting Cycle
- Accounting for Government Organizations
- Accounting for Non-Profit Organizations
- Government-Wide Financial Statements
- Intercorporate Investments
- Cost and Equity Methods
- Business Combinations
- Consolidated Statements
- Income Taxes
- Analysis of Financial Statements
- Ratio Analysis
How Do I Prepare for the Exam?
Generally, it is assumed that a student has had previous coursework in accounting and thus needs to do some review before attempting the challenge exam. A student should review his/her own textbooks and materials from these classes, or review the following texts:
Engstrom, J. H., and Hay, L.E. Essentials of Accounting for Government and Not-For Profit Organizations, 4th Ed. Burr Ridge, Irwin, 1996.
Ives M. Razek, J. Hosch, and G. Pearson. Introduction to Governmental and Not-For-Profit Accounting, 5th Ed. New Jersey, Prentice-Hall, 2003.
Herzlinger, R.E., and Nitterhouse, D. Financial Accounting Mangerial Control for Nonprofit Organizations, Cincinnati: South-Western Publishing Co., 1994.
Charles T. Horngren and Gary L. Sundem, Introduction to Financial Accounting, Prentice-Hall, Inc., New Jersey.
Sidney Davidson, Clyde P. Stickney, and Roman L. Weil, Financial Accounting, The Dryden Press, Chicago.
Any college-level financial accounting text that focuses on government and non-profit organization should be appropriate. Also, most of these texts come with a student study guide, which may be a useful tool for review.
Can I Take A Course Outside of USC to Prepare for the Exam?
Taking a course outside of USC is one way to prepare for the exam, especially if you have not had any prior coursework in accounting. However, keep in mind that taking a course elsewhere does not, by itself, satisfy the accounting prerequisite; it can only be used to prepare you for the exam. Furthermore, the program does not, nor will not, help you find a course to take. That is the student's responsibility. Keep in mind that you are taking an exam to test you on material that is covered in a 4-unit, graduate-level, semester-long accounting course. This, plus the above listed topics, should be your guide in selecting a course to help you prepare for the exam.
What Is the Format of the Exam?
The examination consists of 25 multiple-choice questions, including conceptual questions and problem solving. Students will have 2 hours to complete the exam. The only materials needed (and allowed) in the exam room are #2 pencils and a calculator.
When Is the Exam Offered?
The accounting examination is offered a minimum of three times a year depending on the location in which the exam in administered. The USC campus in Los Angeles offers the exam in February, June, August (during the first week of school), and October. The USC State Capital Center in Sacramento offers the exam in February, July and October. Students in Los Angeles may look for announcements regarding upcoming exams in RGL 108 and in the Student Lounge in RGL 107.
Who Administers the Exam?
Both accounting challenge exams in Los Angeles and Sacramento are administered by the staff in the Health Services Administration Program office located at RGL 108. Students should contact Cynthia Clayton at (213) 740-0525. Questions relating to location, time, dates, etc. should be directed to Cynthia Clayton. A letter will be sent to inform the students of the results of the exam within 2 weeks of the exam date.
If I am Going to Take the Exam, What Do I Need to Do?
In addition to studying for the exam, a student needs to sign up in the appropriate office (refer to the previous question). The sign-up period begins the first week of classes and continues up to one week before the exam date.
What If I Fail the Exam?
A student may only take the exam once. If the student fails the challenge exam, he/she must take PPD 516x and pass this course with a B or better in order to satisfy the accounting prerequisite.
Which Option Should I Choose?
In general, students who have no prior coursework or work experience in accounting are advised to take the course PPD 516x. It is unlikely that a person with no formal coursework in accounting could study the material independently and master it to the extent needed to pass the exam.
Students who took an accounting course(s) as undergraduates and thus have an accounting background, should consider taking the challenge exam. In particular, you may want to get a text and assess how much material you remember and your ability to review the material on your own. If you feel comfortable with the material and your prospects, the challenge exam option would be appropriate. Keep in mind that the exam is not trivial. After all, it is a challenge exam. However, it is meant to be a fair exam: a student who conscientiously prepares for it should be able to pass.
Exam Dates
View the statistics and accounting
exam dates.
Contact Information
For additional information or to sign up for Statistics Competency Exam or the Accounting Challenge Exam, contact:
Cynthia Clayton, Student Services Advisor
School of Policy, Planning, and Development
Ralph and Goldy Lewis Hall 108
Tel: (213) 740-0525
Fax: (213) 740-7573
E-mail