Department of Accounting

Accounting Major

Degree Requirements

The requirements for the major in Accounting include 27 units of lower-level courses, 9 units of required courses, 24 units of upper-level business required courses, and 27 units of upper-level accounting courses. The specific requirements for the Accounting major are as follows:

Note: These requirements are for the latest catalog year of AY 2011-2012. If your catalog year is different, please refer to your specific catalog to understand their requirements. You may also refer to the correct advising form for your catalog year available at All Advising Forms.

Lower-Level Required Courses (27 units)

ACCT 201       Accounting Principles I (or ACCT 211) (3)

ACCT 202       Accounting Principles II (or ACCT 212) (3)

COMM 131      Fundamentals of Speech Communication (3)

COSC 111      Information and Technology for Business (or COSC 112) (3)

ECON 201      Microeconomics Principles (or ECON 203) (3)

ECON 202      Macroeconomics Principles (or ECON 204) (3)

ECON 205      Statistics for Business and Economics I or MATH 231 Basic Statistics (or MATH 233) (3)

LEGL 225       Legal Environment of Business (30

LEGL 226       Business Law (3)

Other Required Courses (9 units)

One ANTH or PSYC or SOCI course (3)

PHIL 371        Business Ethics (3) or  MNGT 482 Business Ethics and Society (3)

Computer Proficiency Exam- passed with at least a 70%.

Upper-Level Business Required Courses (24 units)

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 361     Principles of Management (3)

MNGT 481     Business Strategy and Policy (3)
BUSX 460      Professional Experience (3)

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

One of the following international courses:

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)

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 321     Advanced Accounting I (3)

ACCT 341     Cost Accounting I (3)

ACCT 361     Tax Accounting I (3)

ACCT 401     Auditing I (3)

One accounting elective selected from:

ACCT 342     Cost Accounting II (3)

ACCT 362     Tax Accounting II (3)

ACCT 402     Auditing II (3)

Accounting Electives

ACCT 410     Government and Not For Profit Accounting
ACCT 412     International Accounting

Suggested but not required: 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. These units may be counted toward the 150-unit CPA requirement. For more information on how to obtain the 150-unit CPA requirements, please visit the M.S. in Accounting and Business Advisory Services program website.

Department of Accounting
Stephens Hall, Room 102

Phone: 410-704-2227
Fax: 410-704-3641