Academic Course Catalogs

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:

third semester competency in a second language
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
ACCT 202
ECON 101
ECON 102
ECON 216
ITMG 100
MATH 130
or 150

Principles of Financial Accounting
Principles of Managerial Accounting
Principles of Microeconomics
Principles of Macroeconomics
Statistics for Business and Economics
Information Systems
Survey of Calculus
or 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 bulletin, lower-division requirements for the major, the Professional Development Passport Program and all of the following major requirements:

1. Business Component (24 units)
DSCI 300 DSCI 303 ETLW 302D ETLW 311 FINA 300 MGMT 300 MGMT 490 MKTG 300	Management Science Operations Management Business and Society Business Law I Financial Management Organizational Behavior Strategic Management 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 ACCT 301 ACCT 302 ACCT 303 ACCT 306 ACCT 401 ACCT 408	Intermediate Accounting I Intermediate Accounting II Cost Accounting Accounting Information Systems Federal Tax Accounting I Advanced Accounting Auditing
Select one of the following electives:
ACCT 407 ETLW 312	Federal Tax Accounting II 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 ACCT 301 ACCT 302 ACCT 303 ACCT 306 BSCM 300 BSCM 302	Intermediate Accounting I Intermediate Accounting II Cost Accounting Accounting Information Systems Federal Tax Accounting I Global Purchasing and Supply Management Supply Chain Management
Select one of the following ACCT elective courses:
ACCT 401 ACCT 407 ACCT 408	Advanced Accounting Federal Tax Accounting II Auditing
Select one of the following courses:
BSCM 303 BUSN 377	Strategic Cost Management 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. 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 ACCT 301 ACCT 302 ACCT 303 ACCT 306	Intermediate Accounting I Intermediate Accounting II Cost Accounting Accounting Information Systems Federal Tax Accounting I
Select one of the following ACCT elective courses:
ACCT 401 ACCT 407 ACCT 408	Advanced Accounting Federal Tax Accounting II Auditing
Select three of the following Finance/Real Estate elective courses:
FINA 401 FINA 402 FINA 404 FINA 405 FINA 406 FINA 407 FINA 408 FINA 494 REAL 320 REAL 325 REAL 327 REAL 328 REAL 494	Commercial Bank Management Investments Advanced Corporate Finance International Financial Management Personal Finance New Venture Finance Financial Statement Analysis Special Topics Principles of Real Estate Financing Residential Real Estate Legal Aspects of Real Estate Commercial Real Estate Valuation 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 ACCT 301 ACCT 302 ACCT 303 ACCT 306	Intermediate Accounting I Intermediate Accounting II Cost Accounting Accounting Information Systems Federal Tax Accounting I
Select one of the following ACCT elective courses:
ACCT 401 ACCT 407 ACCT 408	Advanced Accounting Federal Tax Accounting II Auditing
Select three of the following ITMG elective courses:
ITMG 310 ITMG 320 ITMG 330 ITMG 340 ITMG 350 ITMG 360 ITMG 440 ITMG 494	Structured Programming for Business Applications Database Design and Implementation Electronic Commerce Website Design Management Information Systems Data Communications and Networks Internet Programming (website Design II) 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 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.

For changes to this page, please contact Annie O'Brien. For all other questions, please contact the above department/office.

Contact Information

Fax (619) 260-2303

Office Hours:
8:30 a.m. - 5 p.m.

University of San Diego
Loma Hall 339
5998 Alcalá Park
San Diego, CA 92110