Department of Accounting

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Department of Accounting

Undergraduate Programs

Bachelor of Science Degree in Business Administration with Option in Accounting (108 units)

Advisement: Department of Accounting.

This option prepares students for careers in either Public Accounting, serving clients professionally in the areas of financial accounting, cost accounting, auditing, taxes and systems; or Managerial Accounting, dealing with the functions of the controller in a business firm, or an institutional or governmental agency; or internal auditing. The BSBA with the option in Accounting requires completion of the BSBA Core (72 units) and the Option Requirement (36 units).

Core Requirements for the Bachelor of Science in Business Administration

(72 units)

Lower Division Required Courses (28 units)

ACCT	200AB	Principles of Accounting I, II (4,4)
CIS	100	Business Computer Systems (4)
ECON	201, 202	Principles of Economics I,II (4,4)
ECON	209	Applied Business and Economics Statistics I (4)
FIN	205	Legal and Regulatory Environment of Business I (4)

Upper Division Required Courses (44 units)

ACCT	300	Managerial Accounting (4)
BUS	305	Business Communications (4)
CIS	301	Management Information Systems (4)
ECON	309	Applied Business and Economic Statistics II (4)
FIN	303	Business Finance (4)
MGMT	306	Production and Operations Management (4)
MGMT	307	Management and Organizational Behavior (4)
MGMT	308	Business Responsibilities in Society (4)
MGMT	497	Capstone: Global Strategic Management (4)
MKT	304	Principles of Marketing (4)

Select one from the following:

ECON	303	Money, Banking, and the Economy (4)
ECON	310	Managerial Economics (4)

Option Requirements for Accounting (36 units)

Required Courses (28 units)

ACCT	320AB	Intermediate Financial Accounting and Reporting I, II (4, 4)
ACCT	321	Taxation of Individuals (4)
ACCT	322	Cost Accounting (4)
ACCT	325	Leadership and Professional Skills for Accountants (4)
ACCT	424A	Accounting Information Systems (4)
ACCT	495	Case Studies in Accounting (4)

Electives (8 units)

Select 8 units from the following:

ACCT	420	Advanced Financial Accounting and Reporting (4)
ACCT	421A	Taxation of Corporations and Partnerships (4)
ACCT	421B	Taxation of Estates, Trusts, and Gifts (4)
ACCT	421C	State and Local Taxation (4)
ACCT	422	Corporate Management Accounting Practice (4)
ACCT	424B	Auditing (4)
ACCT	425	International Accounting (4)
ACCT	427	Governmental and Institutional Accounting (4)
ACCT	428A	Internal Auditing I (4)
ACCT	428B	Internal Auditing II (4)
ACCT	433	Financial Planning and Control (4)
ACCT	435	Forensic Accounting (4)
ACCT	454	Special Topics in Accounting (4)

Program Standards

Note the following accounting program standards.

Part I. To enroll in upper division accounting courses (except ACCT 320AB), undergraduate students must have:

1) Completed the following courses:

ACCT	200AB	Principles of Accounting I, II (4, 4)
ACCT	320AB	Intermediate Financial Accounting and Reporting I, II (4, 4)
BUS	305	Business Communications (4)
CIS	100	Business Computer Systems (4)
ECON	201, 202	Principles of Economics I, II (4, 4)
ECON	209	Applied Business and Economic Statistics (4)
FIN	205	Legal and Regulatory Environment of Business I (4)
FIN	303	Business Finance (4)

2) Followed procedures specified by the Department of Accounting in the quarter preceding enrollment in the first upper division accounting course (except 320AB).

Part II. Students in the accounting option must earn a grade of C or higher in all accounting courses and have completed at least sixteen units in upper division accounting classes at Cal State L.A.

Minor in Accounting

A minor in Accounting is available for students majoring in other fields. Twenty-four units are required. A minimum C grade is required in all accounting course work taken to complete the minor program. A minimum of 12 units of upper division accounting courses must be taken in residence at California State University, Los Angeles. The minor will be noted on the transcript, but the minor requirements must be completed before the degree is granted.

Requirement for the Minor (24 units)

Required Courses (20 units)

ACCT	202	Survey of Accounting (4) or
ACCT	200AB	Principles of Accounting I, II (maximum of 4 units to count toward 20 required units)
ACCT	300	Managerial Accounting (4)
ACCT	320AB	Intermediate Financial Accounting and Reporting I, II (4,4)
ACCT	424A	Accounting Information Systems (4)

Elective (4 units)

Select 4 units of upper division accounting courses from the following, in consultation with a Department of Accounting adviser:

ACCT	321	Taxation of Individuals (4)
ACCT	322	Cost Accounting (4)
ACCT	420	Advanced Financial Accounting and Reporting (4)
ACCT	427	Governmental and Institutional Accounting (4)
ACCT	428A	Internal Auditing I (4)

Note: Upon completion of ACCT 320B, students must consult with an accounting department adviser to secure a permit which is required to enroll in the remaining 8 units of accounting course work, ACCT 424A and a 4 unit elective.

Certificate Program in Accounting

The Accounting Department offers a credit certificate in Accounting, designed to prepare individuals who hold or are pursuing a bachelor’s degree in a field other than accounting for entry into the accounting profession.

Prerequisites (28 units)

Admission to the University with a bachelor’s degree in a field other than accounting or as an undergraduate majoring in a field other than accounting;

Completion of the lower division Business Administration core courses listed below with a minimum 2.5 grade point average.

ACCT	200AB	Principles of Accounting I, II (4, 4)
CIS	100	Business Computer Systems (4)
ECON	201, 202	Principles of Economics I, II (4, 4)
ECON	209	Applied Business and Economic Statistics I (4)
FIN	205	Legal and Regulatory Environment of Business I (4)

Submission of transcripts or official grade reports for the above courses to the Department of Accounting for evaluation.

A minimum of 48 units, a minimum 2.5 grade point average, and minimum C grades in all accounting courses are required for completion of the program. Refer to the Undergraduate Study chapter of this catalog for general regulations governing all certificate programs.

Requirements for the Certificate (48 units)

Required Courses (40 units)

ACCT	300	Managerial Accounting (4)
ACCT	320AB	Intermediate Financial Accounting and Reporting I, II, (4, 4,)
ACCT	321	Taxation of Individuals (4)
ACCT	322	Cost Accounting (4)
ACCT	325	Leadership and Professional Skill for Accountants (4)
ACCT	424A	Accounting Information Systems (4)
ACCT	495	Case Studies in Accounting (4)
BUS	305	Business Communications (4)
FIN	303	Business Finance (4)

Electives (8 units)

Select 8 units from the following:

ACCT 420, 421ABC, 422, 424B, 427, 428AB, 433, FIN 305

*Please refer to the University catalog at http://catalog.calstatela.edu for the latest information

College of Business and Economics

Last Update: 10/11/2008
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