Accountancy Curriculum

Students entering the University of San Diego and/or declaring a major during 2020-2021, should follow information contained in the printed course catalog (also known as the "catalog of record") published on April 1, 2020. Access the catalog of record at https://catalogs.sandiego.edu.

The Accountancy Major

Students in the Bachelor of Accountancy program 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.

Major Requirements

The courses in the accountancy major serve two purposes:

1. they give students a broad background in the major functional areas of business administration, i.e., the Business Component; and,
2. they allow students to focus on the field of accountancy, i.e., the Major Component. 

MAJOR COMPONENT:

Students must complete the requirements for one of the following accountancy options:

Option 1: Accountancy Option

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.  Option 1 is designed to meet all the accounting course requirements necessary to become a CPA in California.   However, the BACC degree program will not provide the full 150 semester hours that are required to become California CPA.  Students will need to complete a master’s degree or will need to complete additional semester hours beyond the BACC degree to meet the 150 semester hour CPA requirement.  This option requires the following:

Option 2: Accountancy and Supply Chain Management Combination 

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. Note this option will not provide all the requirements to sit for the CPA exam in California. This option requires the following:

Option 3: Accountancy and Finance/Real Estate Combination

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. Note this option will not provide all the requirements to sit for the CPA exam in California. This option requires the following:

Option 4: Accountancy and Information Systems/Technology Combination 

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. Note this option will not provide all the requirements to sit for the CPA exam in California. This option requires the following:

Grade Point Average Requirements and Transfer Restrictions

The 51 semester-hours taken within the Business Component courses and the selected Major Component accounting 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 27 hours of the upper division major. Additionally, all classes taken within the selected accountancy option must be completed with a grade point average of 2.0 or better, with no individual course grade below C–.

The accountancy major requires a minimum of 24 upper-division units in the major be completed at USD, of which 21 must be in the major component. 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

Combined Bachelor of Accountancy/Master of Science in Accountancy or Bachelor of Accountancy/Master of Science in Taxation programs

Students may enroll in BACC/MACC or BACC/MTAX Combined Programs.  Students in these combined programs may receive up to 12 units of credit to double count toward both the BACC undergraduate and MACC/MTAX graduate degrees.  This double counting process is only applicable to students in a combined program.    If student should graduate with a BACC degree and return later for a MACC/MTAX degree then the student will not be able to retroactively double count these courses and would need to complete 30 semester hours to earn the MACC/MTAX degree.   

Courses that may double count are ACCT 425/MACC 525, ACCT 430/MACC 530, ACCT 431/MACC 531, ACCT 433/MACC 533, ACCT 440/MACC 540, ACCT 460/MACC 560, ACCT 461/MACC 561, and ACCT 462/MACC 562, and ACCT 464/MACC 564.  In addition, ACCT 494/MACC 594 may double count if approved by the Academic Director of Graduate Accountancy Programs.  The pre-approved ACCT 494/MACC 594 course is 'Not-for-Profit Accounting'.  Double counted courses will count only as general electives for the bachelor's degree.  Prerequisites must be met in order to take these courses.  Permission to register for these specific cross-listed courses as a BACC only student must be approved by the Academic Director of Graduate Accountancy Programs.