Bachelor of Accountancy

The School of Business Administration offers a program leading to the degree of Bachelor of Accountancy. The program prepares students for careers in public accounting, accounting within industry, and governmental accounting as outlined in the accountancy program mission statement shown below:

The mission of the USD accountancy program is to develop accountants – through the use of personalized, innovative teaching methods developed by faculty who are active in the production and dissemination of knowledge – who have the skills to compete in a diverse and fast-changing global professional environment.

Students interested in a combined Bachelor of Accountancy/Master of Science in Accountancy or Bachelor of Accountancy/Master of Science in Taxation programs should consult the Graduate Bulletin for program details.

Students in the Bachelor of Accountancy program should consult with an accounting faculty advisor about the courses to elect in order to prepare for the Certified Public Accountant (CPA) Examination, the Certification in Management Accounting (CMA) Examination, graduate work in fields of study related to accountancy, or specific fields of government employment.

As discussed below, the degree program allows students to select an option within the accountancy concentration that fits their career goals. These options allow students to acquire both accountancy skills and skills from specified business fields that are highly related to accountancy. Students should consult with an accounting faculty advisor about their career goals before selecting a concentration option.

The School of Business Administration is accredited by the AACSB International – The Association to Advance Collegiate Schools of Business. The Bachelor of Accountancy program also holds AACSB accounting program accreditation.

Lower-Division Preparation for the Major (22-23 units)

Lower-division requirements for the major are:
1. Third semester competency in a second language;
2. Completion of the following courses with a grade point average of 2.0 or better with no grade below C– (Transfer courses must be C or better):
ACCT 201 – Principles of Financial Accounting
ACCT 202 – Principles of Managerial Accounting
ECON 101 – Principles of Microeconomics
ECON 102 – Principles of Macroeconomics
ECON 216 – Quantitative Business Analysis
ITMG 100 – Information Systems
MATH 130 or 150 – Survey of Calculus or Calculus I

The Major (48-51 units)

Upon completion of 60 units and with the approval of the School of Business Administration Undergraduate Programs Center, the student becomes eligible for upper-division School of Business Administration courses.

The courses in the major serve two purposes: 1) they give students a broad background in the major functional areas of business administration (i.e., a business component); and, 2) they allow students to focus on the field of accountancy (i.e., an accountancy component).

Students in the Bachelor of Accountancy program must satisfy the USD core curriculum requirements as set forth in the bulletin, lower-division requirements for the major and all of the following major requirements:

1. Business Component (24 units)

DSCI 300 – Management Science
DSCI 303 – Operations Management
ETLW 302 – Business and Society
ETLW 311 – Business Law I
FINA 300 – Financial Management
MGMT 300 – Organizational Behavior
MGMT 490 – Strategic Management
MKTG 300 – Fundamentals of Marketing

2. Accountancy Component (24 or 27 units)

Students must complete the requirements of one of the following Accountancy Component options:

Option 1: Accountancy Option (24 units)
This option provides a primary emphasis in accountancy that is recommended for students who desire careers in public accounting and who plan on taking the Certified Public Accountant (CPA) Examination. This option is also recommended for students interested in industry related accounting careers where the Certificate in Management Accounting (CMA) is desirable. This option requires the following:

ACCT 300 – Intermediate Accounting I
ACCT 301 – Intermediate Accounting II
ACCT 302 – Cost Accounting
ACCT 303 – Accounting Information Systems
ACCT 306 – Federal Tax Accounting I
ACCT 401 – Advanced Accounting
ACCT 408 – Auditing

Select one of the following electives:
ACCT 407 – Federal Tax Accounting II OR
ETLW 312 – Business Law II

Option 2: Accountancy and Supply Chain Management Combination (27 units)
This option provides a primary emphasis in accountancy and a secondary emphasis in Supply Chain Management. In particular, students interested in careers requiring both accountancy skills and supply chain management skills should consider this Bachelor of Accountancy degree program option. This option requires the following:

ACCT 300 – Intermediate Accounting I
ACCT 301 – Intermediate Accounting II
ACCT 302 – Cost Accounting
ACCT 303 – Accounting Information Systems
ACCT 306 – Federal Tax Accounting I
BSCM 300 – Global Purchasing and Supply Management
BSCM 302 –Supply Chain Management

One of the following ACCT elective courses:
ACCT 401 – Advanced Accounting
ACCT 407 – Federal Tax Accounting II
ACCT 408 – Auditing

Option 3: Accountancy and Finance/Real Estate Combination (27 units)
This option provides a primary emphasis in accountancy and a secondary emphasis in finance or real estate. In particular, students interested in careers requiring both accountancy skills and finance or real estate skills should consider this Bachelor of Accountancy degree program option. This option requires the following:

ACCT 300 – Intermediate Accounting I
ACCT 301 – Intermediate Accounting II
ACCT 302 – Cost Accounting
ACCT 303 – Accounting Information Systems
ACCT 306 – Federal Tax Accounting I

One of the following ACCT elective courses:
ACCT 401 – Advanced Accounting
ACCT 407 – Federal Tax Accounting II
ACCT 408 – Auditing

Three of the following FINA/REAL elective courses*:

FINA 401 Commercial Bank Management
FINA 402 Investments
FINA 404 Advanced Corporate Finance
FINA 405 International Financial Management
FINA 406 Personal Finance
FINA 407 New Venture Capital
FINA 408 Financial Statement Analysis
FINA 494 Special Topics
REAL 320 Principles of Real Estate
REAL 325 Financing Residential Real Estate
REAL 327 Legal Aspects of Real Estate
REAL 328 Commercial Real Estate Valuation
REAL 494 Special Topics

Option 4: Accountancy and Information Systems/Technology Combination (27 units)
This option provides a primary emphasis in accountancy and a secondary emphasis in information systems and technology. This combination is developed for accountancy students who are geared toward careers in public accounting, industry, or government where both accounting- and technology-based information systems skills and knowledge are required. In particular, students interested in careers requiring accountancy skills, information systems skills, and related information technology based skills should consider this Bachelor of Accountancy degree program option. This option requires the following:

ACCT 300 – Intermediate Accounting I
ACCT 301 – Intermediate Accounting II
ACCT 302 – Cost Accounting
ACCT 303 – Accounting Information Systems
ACCT 306 – Federal Tax Accounting I

One of the following ACCT elective courses:
ACCT 401 – Advanced Accounting
ACCT 407 – Federal Tax Accounting II
ACCT 408 – Auditing

Three of the following ITMG elective courses:
ITMG 310 – Structured Programming for Business Applications
ITMG 320 – Database Design and Implementation
ITMG 330 – Electronic Commerce
ITMG 340 – Web Site Design
ITMG 350 – Management Information Systems
ITMG 360 – Data Communications and Networks
ITMG 440 – Internet Programming (Web site Design II)
ITMG 494 – Special Topics

Grade Point Average Requirements and Transfer Restrictions

The 48 or 51 semester-hours taken within the business component courses and the selected accounting component option courses will be considered the major courses for the Bachelor of Accountancy program. Students must have a grade point average of 2.0 or better in these major courses with a minimum grade of C– in at least 24 of the upper-division major hours contained within the major courses.

Additionally, all classes taken within the selected accounting component option must be completed with a grade point average of 2.0 or better, with no individual course grade
below C–.

The Accounting major requires that a minimum of 18 upper-division units in the major be completed at USD. Students in the Bachelor of Accountancy program may transfer no more than two courses in upper-division accounting to USD.

Bachelor of Business Administration

The School of Business Administration offers a program leading to the degree of Bachelor of Business Administration, with majors in business administration, business economics, finance and marketing.

Lower-Division Preparation for the Majors
(22-23 units)

Lower-division requirements for the majors are:

1. Third semester competency in a second language;
2. Completion of the following courses with a grade point average of 2.0 or better with no grade below C– (Transfer courses must be C or better):
ACCT 201 Principles of Financial Accounting
ACCT 202 Principles of Managerial Accounting
ECON 101 Principles of Microeconomics
ECON 102 Principles of Macroeconomics
ECON 216 Quantitative Business Analysis
ITMG 100 Information Systems
MATH 130 Survey of Calculus or 150 or Calculus I

Upon completion of 60 units and with the approval of the School of Business Administration undergraduate advising center, the student becomes eligible for upper-division School of Business Administration courses.

Major in Business Administration (39 units)

The business administration major prepares students for careers in business management, public administration, and entrepreneurial ventures, as well as graduate study in business. The courses in the business administration major serve two purposes: 1) they give students a broad background in the major functional areas of business administration; and, 2) they give students electives to explore their interests in the field of business administration.

Students majoring in business administration must satisfy the USD core curriculum requirements as set forth in this bulletin, lower-division requirements for the major and all of the following major requirements:

1. Business Component (24 units)
DSCI 300 Management Science
DSCI 303 Operations Management
ETLW 302 Business and Society
ETLW 311 Business Law I
FINA 300 Financial Management
MGMT 300 Organizational Behavior
MGMT 490 Strategic Management
MKTG 300 Fundamentals of Marketing

2. Elective Component (15 units)
FINA 401-408 Finance elective (3 units required)
MGMT 301-401 Management elective (3 units required)
MKTG 301-490 Marketing elective (3 units required)
SBA upper-division electives (6 units required)
The business administration major requires that a minimum of 24 upper-division units in the major be completed at USD.

Major in Business Economics (39 units)

The business economics major prepares students for careers in business management or public administration and for post-baccalaureate studies in business, economics, or law. The courses in the business economics major serve two purposes: 1) they give students a broad background in the major functional areas of business administration; and 2) they allow students to focus on the field of economics.

Students majoring in business economics must satisfy the USD core curriculum requirements as set forth in this bulletin, lower-division requirements for the major and all of the following major requirements:

1. Business Component (18 units)
DSCI 303 Operations Management
ETLW 302 Business and Society
ETLW 311 Business Law I
FINA 300 Financial Management
MGMT 300 Organizational Behavior
MKTG 300 Fundamentals of Marketing

2. Economics Component (21 units)

Required courses (15 units)
ECON 201 Intermediate Microeconomics
ECON 202 Intermediate Macroeconomics
ECON 370 Applied Econometrics
ECON 373 Managerial Economics
ECON 490 Senior Seminar

Elective courses (6 units)
Any pre-approved ECON upper-division elective

The business economics major requires that a minimum of 24 upper-division units in the major be completed at USD, of which 12 units must be in economics.

Major in Finance (39 units)

The finance major prepares students for careers in corporate financial management, investment banking, international finance, commercial bank management, financial planning and the financial services industry.

Students majoring in finance must satisfy the USD core curriculum requirements as set forth in this bulletin, lower-division requirements for the major and all of the following major requirements:

1. Business component (24 units)
DSCI 300 Management Science
DSCI 303 Operations Management
ETLW 302 Business and Society
ETLW 311 Business Law I
FINA 300 Financial Management
MGMT 300 Organizational Behavior
MGMT 490 Strategic Management
MKTG 300 Fundamentals of Marketing

2. Finance Component (15 units)

Required courses (9 units)
FINA 402 Investments
FINA 404 Advanced Corporate Finance
FINA 405 International Financial Management

Elective Courses (6 units)
Select two of the following courses:
ACCT 300 Intermediate Accounting I
FINA 401 Commercial Bank Management
FINA 406 Personal Finance
FINA 407 New Venture Finance
FINA 408 Financial Statement Analysis
REAL 325* Financing Residential Real Estate

Any pre-approved elective, which may include a BUSN 498 internship or REAL 494 special topics.

* For the finance major, students may take either REAL 325 or REAL 494, but not both.

The finance major requires that a minimum of 24 upper-division units in the major be completed at USD, of which 12 units must be in finance.