Business Administration, Accounting Concentration, BS

Accounting is a profession concerned with identification, recording, and communication of relevant information in financial statements and reports. Accountants must understand how to prepare financial and tax information, but also analyze, interpret, and safeguard information and systems. The concentration, offered by the Department of Accounting and Finance , includes coursework in financial statement preparation, taxation, auditing, internal control, and costing systems. Offered by the Department of Accounting and Finance, the curriculum prepares students for careers as certified public accountants (CPA), certified management accountants (CMA), certified internal auditors (CIA), and corporate officers for public accounting firms, corporations, governments and not-for-profit organizations.

Program Learning Outcomes

Program Roadmaps

The 4-Year Roadmap is available online. Roadmaps should be used in consultation with the catalog and your advisor to identify additional requirements for completing the major (for example, course grade minimums).

Major-Specific Graduation Requirements

All courses in the Concentration Requirements for the Accounting Foundation Courses must be completed with a grade of “C or better”. The following Preparation for the Major and Required for the Major courses must be completed with a grade of “C or better”: ENGL 2 , MATH 70 , BUS1 20 , BUS2 90 .

1. Complete the Baccalaureate Degree Requirements

Students must satisfy the specific degree requirements for their undergraduate major and fulfill the following University degree requirements:

Academic (program total units with an average 2.0 GPA - “C” or better)
General Education (GE) (34 Lower Division + 9 Upper Division)
American Institutions (AI) (0-6 units) (may be satisfied in GE Areas 3B, 4, UD 3, UD 4)
Graduation Writing Assessment Requirement (GWAR) (3 units)
Physical Education (PE) (0-2 units)
Units in Residence (30 units, including 24 upper division and 12 in major)
Upper Division Units (40 units, including 12 upper div in major for BA, 18 upper div in major for BS)
Undergraduate Policies & Procedures
Apply for Graduation
Information about the Commencement Ceremony and Conferral of the Degree

Exceptions for University Graduation Requirements including exemptions and waivers, are approved for specific majors and on a case-by-case evaluation only.

Summary of Degree Units

Core Lower Division GE: 19 (9 units may be satisfied by major coursework: Areas 1A, 2, 4)

6 required units of American Institutions/US123 may be satisfied by selecting applicable GE courses in Areas 3B and/or 4

Upper Division GE: 3 (6 units may be satisfied by major coursework: UD Areas 3, 4)

Physical Education: 2

GWAR / WID: 0 (3 units satisfied by ENGL 100WB , COMM 100W , or LLD 100WB )

Major Preparation: 15

Major Requirements: 67

University Electives: 8

Total: 120

2. Major Preparation (15 units)

ECON 1A - Principles of Economics: Macroeconomics 3 unit(s)
ECON 1B - Principles of Economics: Microeconomics 3 unit(s) (GE Area 4/ Formerly Area D)
ENGL 2 - Critical Thinking and Writing 3 unit(s) (GE Area 1B / Formerly Area A3) (or equivalent)
MATH 70 - Mathematics for Business 3 unit(s) (GE Area Area 2 / Formerly Area B4) (Students who complete any of the following with a C or better may substitute it for MATH 70 : MATH 30 , MATH 31 , MATH 32 , or MATH 71 .)

Writing in the Disciplines (3 units)

Complete one course from:

ENGL 100WB - Written Communication: Business 3 unit(s) (WID)
COMM 100W - Writing Workshop: Writing for Influence 3 unit(s) (WID)
LLD 100WB - Writing Workshop for Business Students 3 unit(s) (WID)

3. Major Requirements (67 units)

Core Courses (43 units)

Lower Division Courses (13 units)

BUS1 20 - Financial Accounting 3 unit(s)
BUS3 80 - Legal Environment of Business 3 unit(s)
BUS2 90 - Business Statistics 3 unit(s) (Transfer students with STAT 95 (C or better) may use this in lieu of BUS2 90 .)
BUS4 91L - Computer Tools for Business 1 unit(s)
BUS3 12 - Business First Year Experience 3 unit(s)
(
BUS3 10
can be substituted for Transfer Students)

Upper Division Business Fundamentals Courses (15 units)

BUS2 130 - Introduction to Marketing 3 unit(s)
BUS5 140 - Fundamentals of Operations Management 3 unit(s)
BUS3 160 - Fundamentals of Management and Organizational Behavior 3 unit(s)
BUS1 170 - Fundamentals of Finance 3 unit(s)
BUS2 190 - Fundamentals of Business Analytics 3 unit(s)

Upper Division Business Integration and Perspectives Courses (15 units)

BUS5 187 - Global Dimensions of Business 3 unit(s)
BUS4 188 - Business Systems and Policy 3 unit(s)
BUS3 189 - Strategic Management 3 unit(s)
PHIL 186 - Professional and Business Ethics 3 unit(s) (GE UD Area 4 / Formerly Area S)
One non-business global perspectives course in GE UD Area 3 (Formerly Area V) 3 unit(s)

Concentration Requirements (24 units)

Additionally, to qualify for a baccalaureate degree in business administration with an Accounting concentration, all courses in the Accounting foundation classes must be completed with a grade of “C” or better. A cumulative 2.0 GPA is required in all business classes.

Accounting Foundation Courses (15 units)

BUS1 120A - Accounting Information Systems 3 unit(s)
BUS1 121A - Intermediate Accounting I 3 unit(s)
BUS1 121B - Intermediate Accounting II 3 unit(s)
BUS1 122A - Management Accounting and Control Systems 3 unit(s)
BUS1 123A - Taxation of Businesses and Investments 3 unit(s)

Required Electives (9 units)

Complete three courses from:

BUS1 120B - Advanced AIS and IS Risk Assessment 3 unit(s)
BUS1 120D - Accounting Topics in IT Audit 3 unit(s)
BUS1 123C - Taxation of Individuals 3 unit(s)
BUS1 124 - Forensic Accounting 3 unit(s)
BUS1 126 - Advanced Accounting 3 unit(s)
BUS1 127A - Honors Practicum in Corporate Financial Management 3 unit(s)
BUS1 128 - Accounting for Nonprofit Organizations 3 unit(s)
BUS1 129A - Financial Auditing 3 unit(s)
BUS1 129B - Operational Auditing 3 unit(s)

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