Accounting
Accounting focuses on developing the ability to analyze and solve budgetary and financial problems. Accounting coursework covers: the collection, recording, summarizing and interpretation of financial data; the uses of accounting data by management; the uses of accounting procedures in all phases of financial matters; and the uses of computers and other electronic means of handling accounting data. Although strong quantitative skills and attention to detail are important qualities for accountants, students need to acquire other skills as well.
The accounting concentration prepares students for a wide variety of professional opportunities, including positions in public and corporate accounting for businesses and not-for-profit organizations. Many students also find the accounting concentration to be useful preparation for careers in consulting, investment banking, general management, and securities analysis.
Students can properly prepare for professional certifications (such as Certified Public Accountant and Certified Management Accountant) by taking additional special topics courses in accounting beyond those required for the degree.
Sample Schedule
| Year One: Fall Semester | Units |
|---|---|
| BUS 1000 | 3 |
| BUS 1009 | .5 |
| ENGL 1004 | 3 |
| MATH 1300 | 3 |
| COMM 1200 | 3 |
| ARTH 1000 | 2 |
| Total Units | 14.5 |
| Year One: Spring Semester | Units |
|---|---|
| BUS 1001 |
3 |
|
FYF XXXX |
2 |
| BUS 1009 | .5 |
| FYF XXXX | 2 |
| SCI XXXX - Science | 2 |
| SCI XXX - Science Lab | 1 |
| MATH 1450 | 4 |
| Total Units | 14.5 |
| Year Two: Fall Semester | Units |
|---|---|
| BUS 2000 | 3 |
| BUS 2009 | .5 |
| BUS 2030 | 3 |
| RES 2000 | 1 |
| ENGL 3200 | 3 |
| RLGN XXX - Judeo Christian | 3 |
| MATH 2400 (recommended) | 3 |
| Total Units | 16.5 |
| Year Two: Spring Semester | Units |
|---|---|
| BUS 2001 | 3 |
| BUS 1002 | 3 |
| BUS 2009 | .5 |
| ART XXX - Art GE | 3 |
| BUS 4032 Taxation, Busines Persp. | 3 |
| PHIL 1108 | 3 |
| Total Units | 15.5 |
| Year Three: Fall Semester | Units |
|---|---|
| BUS 3009 | .5 |
| BUS 4030 Interm. Financial Acct. 1 | 3 |
| BUS 3013 Corporate Finance | 3 |
| BUS 3012 Marketing Principles | 3 |
| CQ XXXX Colloquium | 3 |
| BUS 3011 Organization Behavior | 3 |
| Total Units | 15.5 |
| Year Three: Spring Semester | Units |
|---|---|
| BUS 4031 Interm. Financial Acct. 2 | 3 |
| BUS 3009 | .5 |
| BUS 3016 Sustainable Development | 3 |
| BUS 4996 Internship* | 3 |
| CQ XXXX Colloquium | 3 |
| CQ XXXX Colloquium | 3 |
| Total Units | 16.5 |
| Year Four: Fall Semester | Units |
|---|---|
| BUS 4009 |
.5 |
|
BUS 4XXX Concentration Elecetive #1 RLGN 3XXX Upper Division Religion |
3 3 |
| BUS 3017 Business Law & Ethics | 3 |
| BUS 3021 IT & Operations Mgmt | 3 |
| Electives | 4 |
| Total Units | 16.5 |
| Year Four: Spring Semester | Units |
|---|---|
| BUS 4XXX Concentration Elective #2 | 3 |
| BUS 4009 | .5 |
| BUS 3019 Globalization | 3 |
| BUS 4980 Business Policy (senior) | 3 |
| Electives | 6 |
| Total Units | 15.5 |
Reminder: 124 units required to graduate. 48 of the 124 must be “Upper Division” (3000-4000).
* Immersion Requirement - Students must complete a 3 unit internship, take a service learning course or study abroad. Completing more than one immersion experience is highly recommended.
Many students can successfully complete a second concentration or a minor.
The BA in Business Administration with a concentration in Accounting prepares students to sit for professional certification exams. This course of study qualifies students to take examinations for Certified Management Accountant (CMA); Certified Internal Auditor (CIA); and with one additional Accounting elective, Certified Public Accountant (CPA). Each professional certification requires work experience in addition to the education and examination requirements.
CPA (Certified Public Accountant)
To qualify for the CPA Exam, the State of California requires a baccalaureate degree from a four-year accredited university or college, 24 semester units in accounting subjects, and another 24 units in business-related subjects (for which extra units in accounting may count). Students earning a BA in Business Administration with a concentration in Accounting plus one elective Accounting course qualify to sit for the CPA exam.
For non-accounting undergraduate majors, the following courses are recommended to prepare for the CPA exam and meet the minimum 24 accounting units and 24 additional business-related units. To meet the Accounting unit requirement take BUS 2000, 2001, 4030, 4031, 4032, 4034, and two accounting electives. The business related unit requirement is met by satisfying the core requirements for the BA in Business Administration.
For more information about the CPA exam see www.cpa-exam.org. For additional information about the CPA exam and applying for a license in California, see the California Board of Accountancy web site at www.dca.ca.gov/cba.
CMA and CIA
The BA in Business Administration with a concentration in Accounting qualifies the student to sit for the CMA and CIA examinations. Information about the examinations, required professional experience, and other license requirements may be found at the following websites:
