College of Business & Economics

Department of Accounting

Degree Requirements

The requirements for the accounting major include 27 units of lower-level courses, 6 units of required courses, 24 units of upper-level business required courses and 27 units of upper-level accounting courses.

These requirements are for catalog year 2012-2013. If your catalog year is different, please refer to your specific catalog to view requirements. You may also refer to the correct Advising Forms for your catalog year available.

Lower-level Required Courses (27 units)

Course Number	Course Name
ACCT 201 or ACCT 211	Principles of Financial Accounting (3) or Honors Principles of Financial Accounting (3)
ACCT 202 or ACCT 212	Principles of Managerial Accounting (3) or Honors Principles of Managerial Accounting (3)
COMM 131	Fundamentals of Speech Communication (3)
COSC 111 or COSC 112	Information and Technology for Business (3) or Honors Information and Technology for Business (3)
ECON 201 or ECON 203	Microeconomic Principles (3) or Honors Microeconomic Principles (3)
ECON 202 or ECON 204	Macroeconomics Principles (3) or Honors Macroeconomics Principles (3)
ECON 205 or MATH 231 or 233	Statistics for Business and Economics I (3) or Basic Statistics (3) or Honors Basic Statistics (3)
LEGL 225	Legal Environment of Business (3)
LEGL 226	Business Law (3)
Completion of the Computer Proficiency Exam (CPE) with a passing score of 70 percent or higher.

Other Required Courses (6 units)

Course Number	Course Name
One ANTH or PSYC or SOCI course (3)
PHIL 371 or MNGT 482	Business Ethics (3) or Business Ethics and Society (3)

Upper-level Business Required Courses (24 units)

Course Number	Course Name
BUSX 301	Business Cornerstone (3)
ECON 306	Statistics for Business and Economics (3)
FIN 331	Principles of Financial Management (3)
FPLN 341	Fundamentals of Financial Planning (3)
MKTG 341	Principles of Marketing (or MKTG 342) (3)
MNGT 481	Business Strategy and Policy (3)
BUSX 460	Professional Experience (3) Note: Requires approved internship

NOTE: All Accounting, Business Administration, and e-Business majors are required to take the Comprehensive Test of Core Business Knowledge (PDF) in the capstone course, MNGT 481 Business Strategy.

One of the following International courses (3 units)

Course Number	Course Name
ACCT 412	International Accounting (3)
ECON 305	Survey of International Economics (3)
FIN 435	International Finance (3)
MKTG 445	International Marketing (3)
MNGT 375	International Business: Theory and Practice (3)

Upper-level Accounting Courses (27 units)

Course Number	Course Name
ACCT 300	Accounting Information Systems (3)
ACCT 301	Intermediate Accounting I (3)
ACCT 302	Intermediate Accounting II (3)
ACCT 303	Intermediate Accounting III (3)
ACCT 341	Management Accounting I (3)
ACCT 361	Tax Accounting I (3)
ACCT 401	Auditing I (3)
ACCT 421	Advanced Accounting I (3)

One accounting elective selected from (3 units)

Course Number	Course Name
ACCT 342	Management Accounting II (3)
ACCT 362	Tax Accounting II (3)
ACCT 402	Auditing II (3)
ACCT 410	Government and Not-for-Profit Accounting
ACCT 412	International Accounting (3)

If you do not have accounting or business experience, consider adding ACCT 497 Accounting Internship. ACCT 497 may not be taken during the same semester as BUSX 460 and the internships may not be the same.