Department of
Accounting & Finance

Concentration in
Accounting

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Accounting is a systematic way of analyzing and describing the activities of a business or other economic entity primarily in monetary terms. Its purpose is to provide useful information to managers, owners, investors, creditors, regulatory agencies, and others concerned about such information. Accounting involves analyzing and recording transactions and other events, combining recorded data in useful ways, and reporting results to those concerned. It also involves the art of analyzing and interpreting financial statements and other information provided by the accounting process.

Requirements

1. Complete University General Education requirements for the Bachelor of Science degree (51 units minimum).
2. Complete the following prerequisites (21 units) to the business administration degree with a letter grade of C– or better in each course:
   ACC 2110 Financial Accounting, 3 units
   ACC 2130 Managerial Accounting, 3 units
   BLW 2060 Law, Environment, and Ethics, 3 units
   ECON 2500 Principles of Macroeconomics, 3 units
   ECON 2510 Principles of Microeconomics, 3 units
   MATH 1500 Finite Mathematics, 3 units
   MATH 1610 Statistics for Decision Making, 3 units
3. Complete ACC 3125 Accounting Research and Communication (WP), 3 units
4. Complete 24 units of coursework in the business administration core with a letter grade of C– or better in each course:
   CIS 3700 Information Technology for Management, 3 units
   FIN 3220 Business Finance, 3 units
   MGT 3310 Management Theory and Practice, 3 units
   MGT 3400 Seminar in International Business, 3 units
   MGT 4900 Business Policy, 3 units
   MKT 3410 Principles of Marketing, 3 units
   OM 3010 Operations Management, 3 units
   OM 3020 Management Science, 3 units
5. Complete the concentration.

The Concentration (28 units)

1. Required courses, each of which must be completed with a grade of C– or better:
   ACC 3110 Intermediate Accounting I, 4 units
   ACC 3120 Intermediate Accounting II, 4 units
   ACC 3140 Cost Accounting, 4 units
   ACC 4110 Advanced Accounting, 4 units
   ACC 4120 Auditing, 4 units
   ACC 4140 Income Tax Accounting, 4 units
   ACC 4160 Computers in Accounting, 4 units

Note: A 2.0 grade point average must be earned in all required courses.

Uniform Certified Public Accountant Examination
Students preparing for the CPA Examination should take ACC 4110, 4120, 4140, 4160, and BLW 3060 as an elective.

Certified Management Accountant Examination
Students preparing for the CMA Examination should take ACC 4110, 4120, 4140, and 4160.