The Business Accounting Major
The Business Accounting Major is designed for students interested in accounting careers where a CPA license is not required. As such, this major is not CPA oriented.
Students majoring in business accounting must satisfy the USD core curriculum requirements as set forth in the catalog, lower-division business courses in preparation for the major, the major requirements (i.e., the Business Component and the Major Component), and the Professional Development Passport Program.
Lower-Division Preparation for the Major
Students must earn a C- or better in all lower-division business preparatory courses for the major.
Students who are pursuing a business major are expected to complete all lower-division business preparatory courses before earning 60 units. Students who have completed 45 – 59 units will receive an email reminding them of the policy that business majors need to complete all lower-division business preparatory courses by 60 units and recommending that they meet with a business advisor if needed. Students, who have completed 60-74 units but still have outstanding lower-division business preparatory courses, will have an advisor hold placed on their account and must meet with a business advisor before registering for any upper-division business courses. If a student has earned 75 or more units and still has not completed all of the lower-division business preparatory courses then the student will not be able to register for any upper-division business courses until the lower-division business preparatory courses have been successfully completed with a C- or better.
ACCT 201 | Principles of Financial Accounting | 3 |
ACCT 202 | Principles of Managerial Accounting | 3 |
ECON 101 | Principles of Microeconomics | 3-4 |
ECON 102 | Principles of Macroeconomics | 3 |
ECON 216 | Stats for Business & Econ | 4 |
or ECON 217 | Applied Regression Analysis | |
ECON 217 is restricted to incoming transfer students and must receive pre-approval | ||
ITMG 100 | Information Systems | 3 |
or BUSN 101 | Creating and Growing Sustainable Ventures | |
Complete one of the following: | ||
MATH 130 | Survey of Calculus | 3 |
MATH 133 | Business Calculus | 3 |
Major Requirements
The courses in the business accounting major serve two purposes:
they give students a broad background in the major functional areas of business administration, i.e., the Business Component; and,
they allow students to further explore the field of accounting, i.e., the Major Component.
BUSINESS COMPONENT: | ||
DSCI 300 | Foundations of Business Analytics | 3 |
DSCI 303 | Operations Management | 3 |
ETLW 302 | Business and Society | 3 |
or PHIL 332 | Business Ethics | |
ETLW 311 | Business Law I | 3 |
FINA 300 | Financial Management | 3 |
MGMT 300 | Organizational Behavior | 3 |
MGMT 497 | Global and Sustainable Business Strategy | 3 |
MKTG 300 | Fundamentals of Marketing | 3 |
or MKTG 303 | Fundamentals of Marketing Alternative | |
Business Component Total Units | 24 | |
MAJOR COMPONENT: | ||
Required Courses | ||
ACCT 300 | Intermediate Accounting I | 3 |
ACCT 301 | Intermediate Accounting II | 3 |
Required Courses Total Units | 6 | |
Elective Courses | ||
Select four of the following courses: | ||
ACCT 302 | Cost Accounting | 3 |
ACCT 303 | Accounting Information Systems | 3 |
ACCT 306 | Federal Tax Accounting I | 3 |
ACCT 320 | Ethics for Accountants | 3 |
ACCT 401 | Advanced Accounting | 3 |
ACCT 407 | Federal Tax Accounting II | 3 |
ACCT 408 | Auditing | 3 |
ACCT 433 | Accounting Analytics | 3 |
ACCT 492 | Tax Consulting Simulation | 3 |
ACCT 494 | Special Topics in Accounting | 1-4 |
Elective Courses Total Units | 12 | |
Total Units | 42 | |
The business accounting major requires a minimum of 24 upper-division units in the major be completed at USD, of which 15 upper-division units must be in the major component.
Students in the business accounting major are not eligible for the BACC/MACC or BACC/MTAX combined degree programs. Students must be enrolled in the BACC accountancy major to participate in one of the combined degree programs.
Students will develop a study plan with their academic advisor.