Bachelor of Accountancy

The Bachelor of Accountancy 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.

USD's Bachelor of Accountancy program is 1 of only 5 California accounting programs that holds AACSB accounting program accreditation.

Students interested in a combined Bachelor of Accountancy/Master of Science in Accountancy program 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.

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

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.

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

One of the following Accounting Elective Courses:
ACCT 407 Federal Tax Accounting II
ETLW 312 Business Law II
(48-51 units)

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. 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 Supply Management
BSCM 302 Supply Chain Management

One of the following Accounting Elective Courses:
ACCT 401 Advanced Accounting
ACCT407 Federal Tax Accounting II
ACCT 408 Auditing

One of the following Supply Chain Management Courses:
BSCM 303 Strategic Cost Management
BUSN 377 Negotiation
Any other BSCM prefixed course numbered above 303.

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. 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 Accounting Elective Courses:
ACCT 401 Advanced Accounting
ACCT407 Federal Tax Accounting II
ACCT 408 Auditing

Three of the following Finance/Real Estate 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 Finance
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 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 Accounting Elective Courses:
ACCT 401 Advanced Accounting
ACCT407 Federal Tax Accounting II
ACCT 408 Auditing

Three of the following Information Systems and Technology 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 of Information Systems
ITMG 360 Data Communication and Networks
ITMG 440 Internet Programming (Web Site Design II)
ITMG 494 Special Topics

Successful completion of the Professional Development Passport Program is also a requirement for graduation for all Business majors.

Thank you for supporting the Accountancy Institute at the University of San Diego. Please contact us with any questions or comments you may have.