Accountancy Major

Accountancy Major

Students entering the University of San Diego and/or declaring a major during 2012-2014, should follow information contained in the printed course catalog (also known as the "catalog of record") published on October 1, 2014. Access the catalog of record at http://catalogs.sandiego.edu.

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

Lower-Division Requirements for the major are the 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 201Principles of Financial Accounting3
ACCT 202Principles of Managerial Accounting3
ECON 101Principles of Microeconomics3
ECON 102Principles of Macroeconomics3
ECON 216Statistics for Business and Economics4
ITMG 100Information Systems3
MATH 130Survey of Calculus3-4
MATH 150 Calculus I

Major in Accountancy (48-51 units)

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 catalog, Lower-Division Requirements for the major, the Professional Development Passport Program and all of the following major requirements:

Business Component (24 units)

DSCI 300Prescriptive Business Analytics (3)3
DSCI 303Operations Management3
ETLW 302DBusiness and Society3
ETLW 311Business Law I3
FINA 300Financial Management3
MGMT 300Organizational Behavior3
MGMT 490Strategic Management3
MKTG 300Fundamentals of Marketing3

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 300Intermediate Accounting I3
ACCT 301Intermediate Accounting II3
ACCT 302Cost Accounting3
ACCT 303Accounting Information Systems3
ACCT 306Federal Tax Accounting I3
ACCT 401Advanced Accounting3
ACCT 407Federal Tax Accounting II3
ACCT 408Auditing3

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 300Intermediate Accounting I3
ACCT 301Intermediate Accounting II3
ACCT 302Cost Accounting3
ACCT 303Accounting Information Systems3
ACCT 306Federal Tax Accounting I3
BSCM 300Global Purchasing and Supply Management3
BSCM 302Introduction to Supply Chain Management3
Select one of the following ACCT elective courses:3
ACCT 401Advanced Accounting
ACCT 407Federal Tax Accounting II
ACCT 408Auditing
Select one of the following courses:3
BSCM 303Strategic Cost Management
BUSN 377Negotiation in a Global Business Environment
Any other BSCM prefixed course numbered above 3033

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 300Intermediate Accounting I3
ACCT 301Intermediate Accounting II3
ACCT 302Cost Accounting3
ACCT 303Accounting Information Systems3
ACCT 306Federal Tax Accounting I3
Select one of the following ACCT elective courses:3
ACCT 401Advanced Accounting
ACCT 407Federal Tax Accounting II
ACCT 408Auditing
Select three of the following Finance/Real Estate elective courses:9
FINA 401Commercial Bank Management
FINA 402Investments
FINA 404Advanced Corporate Finance
FINA 405International Financial Management
FINA 406Personal Finance
FINA 407New Venture Finance
FINA 408Financial Statement Analysis
FINA 494Special Topics
REAL 320Principles of Real Estate
REAL 325Financing Residential Real Estate
REAL 327Legal Aspects of Real Estate
REAL 328Commercial Real Estate Valuation
REAL 494Special 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 300Intermediate Accounting I3
ACCT 301Intermediate Accounting II3
ACCT 302Cost Accounting3
ACCT 303Accounting Information Systems3
ACCT 306Federal Tax Accounting I3
Select one of the following ACCT elective courses:3
ACCT 401Advanced Accounting
ACCT 407Federal Tax Accounting II
ACCT 408Auditing
Select three of the following ITMG elective courses:9
ITMG 310Business & Organizational Application Programming & Development (3)
ITMG 320Database Design and Business Intelligence Implementation (3)
ITMG 330Electronic Commerce
ITMG 340Introduction to Web Site Design
ITMG 350Management Information Systems
ITMG 360Computer Networks, Security, and Foresenics
ITMG 440Interactive Mobile and Web Application Development
ITMG 494Special 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 all of the 24 units of upper-division major.

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 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.

Recommended Program of Study Bachelor Of Accountancy 
Option 1: Accountancy

Freshman Year
Semester IHours
Preceptorial3
ECON 101Principles of Microeconomics3
MATH 115College Algebra3
CC or electives6-7
Semester II
ECON 102Principles of Macroeconomics3
MATH 130 150Survey of Calculus
Calculus I
3-4
CC or electives9-10
Sophomore Year
Semester I
ACCT 201Principles of Financial Accounting3
ECON 216Statistics for Business and Economics4
CC or electives9
Semester II
ACCT 202Principles of Managerial Accounting3
ITMG 100Information Systems3
CC or electives9-10
Junior Year
Semester I
ACCT 300Intermediate Accounting I3
ACCT 302Cost Accounting3
FINA 300Financial Management3
MGMT 300Organizational Behavior3
CC or electives3-4
Semester II
ACCT 301Intermediate Accounting II3
ACCT 303Accounting Information Systems3
ETLW 302DBusiness and Society3
MKTG 300Fundamentals of Marketing3
CC or electives3-4
Senior Year
Semester I
ACCT 306Federal Tax Accounting I3
ACCT 401Advanced Accounting3
DSCI 300Prescriptive Business Analytics (3)3
ETLW 311Business Law I3
CC or electives3-4
Semester II
ACCT 408Auditing3
DSCI 303Operations Management3
ACCT 407Federal Tax Accounting II3
MGMT 490Strategic Management3
CC or electives3-4

Recommended Program of Study Bachelor of Accountancy

Option 2: Accountancy and Supply Chain Management 

Freshman Year
Semester IHours
Preceptorial3
ECON 101Principles of Microeconomics3
MATH 115College Algebra3
CC or electives6-7
Semester II
ECON 102Principles of Macroeconomics3
MATH 130 150Survey of Calculus
Calculus I
3-4
CC or electives9-10
Sophomore Year
Semester I
ACCT 201Principles of Financial Accounting3
ECON 216Statistics for Business and Economics4
CC or electives9
Semester II
ACCT 202Principles of Managerial Accounting3
ITMG 100Information Systems3
CC or electives9-10
Junior Year
Semester I
ACCT 300Intermediate Accounting I3
ACCT 302Cost Accounting3
FINA 300Financial Management3
MGMT 300Organizational Behavior3
CC or electives3-4
Semester II
ACCT 301Intermediate Accounting II3
ACCT 303Accounting Information Systems3
BSCM 300Global Purchasing and Supply Management3
ETLW 302DBusiness and Society3
MKTG 300Fundamentals of Marketing3
Senior Year
Semester I
ACCT 306Federal Tax Accounting I3
BSCM 302Introduction to Supply Chain Management3
DSCI 300Prescriptive Business Analytics (3)3
ETLW 311Business Law I3
CC or Elective3-4
Semester II
BSCM Elective3
DSCI 303Operations Management3
MGMT 490Strategic Management3
ACCT Elective3
CC or Elective3-4