Accountancy Curriculum
Below is the current course catalog information. To view more information and an overview of the major visit the course section in the catalog.
The Accountancy Major
Lower Division Preparation for the Major
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.
Code | Title | Units |
---|---|---|
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 | Statistics for Business and Economics | 1-4 |
or ECON 217 | Applied Regression Analysis | |
ECON 217 is restricted to incoming transfer students and must receive pre-approval | ||
ITMG 100 | Information Systems | 3 |
MATH 130 | Survey of Calculus | 3 |
or MATH 150 | Calculus I | |
Total Units | 19-23 |
The courses in the major serve two purposes:
- they give students a broad background in the major functional areas of business administration (i.e., a business component); and,
- 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 Core
Code | Title | Units |
---|---|---|
Business Core | ||
DSCI 300 | Prescriptive 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 490 | Strategic Management | 3 |
MKTG 300 | Fundamentals of Marketing | 3 |
or MKTG 303 | Fundamentals of Marketing Abroad | |
Total Units | 24 |
Accountancy Component
Students must complete the requirements of one of the following Accountancy Component 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:
Code | Title | Units |
---|---|---|
ACCT 300 | Intermediate Accounting I | 3 |
ACCT 301 | Intermediate Accounting II | 3 |
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 |
Total Units | 27 |
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:
Code | Title | Units |
---|---|---|
ACCT 300 | Intermediate Accounting I | 3 |
ACCT 301 | Intermediate Accounting II | 3 |
ACCT 302 | Cost Accounting | 3 |
ACCT 303 | Accounting Information Systems | 3 |
ACCT 306 | Federal Tax Accounting I | 3 |
BSCM 300 | Global Purchasing and Supply Management | 3 |
BSCM 302 | Introduction to Supply Chain Management | 3 |
Select one of the following ACCT elective courses: | 3 | |
Ethics for Accountants | ||
Advanced Accounting | ||
Federal Tax Accounting II | ||
Auditing | ||
Select one of the following courses: | 3 | |
Strategic Cost Management | ||
Negotiation in a Global Business Environment | ||
Any other BSCM prefixed course numbered above 303 | ||
Total Units | 27 |
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:
Code | Title | Units |
---|---|---|
ACCT 300 | Intermediate Accounting I | 3 |
ACCT 301 | Intermediate Accounting II | 3 |
ACCT 302 | Cost Accounting | 3 |
ACCT 303 | Accounting Information Systems | 3 |
ACCT 306 | Federal Tax Accounting I | 3 |
Select one of the following ACCT elective courses: | 3 | |
Ethics for Accountants | ||
Advanced Accounting | ||
Federal Tax Accounting II | ||
Auditing | ||
Select three of the following Finance/Real Estate elective courses: | 9 | |
Commercial Bank Management | ||
Investments | ||
Derivatives | ||
Advanced Corporate Finance | ||
International Financial Management | ||
Personal Finance | ||
New Venture Finance | ||
Financial Statement Analysis | ||
Financial Modeling and Analytics | ||
Special Topics | ||
Principles of Real Estate | ||
Financing Residential Real Estate | ||
Commercial RE Fin & Investment | ||
Legal Aspects of Real Estate | ||
Commercial Real Estate Valuation | ||
Real Estate Development | ||
Special Topics | ||
Total Units | 27 |
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:
Code | Title | Units |
---|---|---|
ACCT 300 | Intermediate Accounting I | 3 |
ACCT 301 | Intermediate Accounting II | 3 |
ACCT 302 | Cost Accounting | 3 |
ACCT 303 | Accounting Information Systems | 3 |
ACCT 306 | Federal Tax Accounting I | 3 |
Select one of the following ACCT elective courses: | 3 | |
Ethics for Accountants | ||
Advanced Accounting | ||
Federal Tax Accounting II | ||
Auditing | ||
Select three of the following ITMG elective courses: | 9 | |
Business & Organizational Application Programming & Development | ||
Database Design and Business Intelligence Implementation | ||
Electronic Commerce | ||
Introduction to Web Site Design | ||
Management Information Systems | ||
Computer Networks, Security, and Forensics | ||
Interactive Mobile and Web Application Development | ||
Special Topics | ||
Total Units | 27 |
Grade Point Average Requirements and Transfer Restrictions
The 51 semester-hours taken within the business core 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 27 hours of the 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 21 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
Freshman Year | ||
---|---|---|
Semester I | Units | |
Preceptorial | 3 | |
ECON 101 | Principles of Microeconomics | 3 |
MATH 115 | College Algebra | 3 |
CC or electives | 6-7 | |
Semester II | Hours | |
ECON 102 | Principles of Macroeconomics | 3 |
ITMG 100 | Information Systems | 3 |
MATH 130 or 150 | Survey of Calculus Calculus I | 3-4 |
CC or electives | 6-7 | |
Sophomore Year | ||
Semester I | Hours | |
ACCT 201 | Principles of Financial Accounting | 3 |
ECON 216 | Statistics for Business and Economics | 4 |
CC or electives | 9 | |
Semester II | Hours | |
ACCT 202 | Principles of Managerial Accounting | 3 |
FINA 300 | Financial Management | 3 |
MKTG 300 | Fundamentals of Marketing | 3 |
CC or electives | 12-13 | |
Junior Year | ||
Semester I | Hours | |
ACCT 300 | Intermediate Accounting I | 3 |
ACCT 302 | Cost Accounting | 3 |
DSCI 300 | Prescriptive Business Analytics | 3 |
MGMT 300 | Organizational Behavior | 3 |
CC or electives | 3-4 | |
Semester II | Hours | |
ACCT 301 | Intermediate Accounting II | 3 |
ACCT 303 | Accounting Information Systems | 3 |
ACCT 320 | Ethics for Accountants | 3 |
DSCI 303 | Operations Management | 3 |
ETLW 302 | Business and Society | 3 |
CC or electives | 3-4 | |
Senior Year | ||
Semester I | Hours | |
ACCT 306 | Federal Tax Accounting I | 3 |
ACCT 401 | Advanced Accounting | 3 |
ETLW 311 | Business Law I | 3 |
CC or electives | 3-4 | |
Semester II | Hours | |
ACCT 407 | Federal Tax Accounting II | 3 |
ACCT 408 | Auditing | 3 |
MGMT 490 | Strategic Management | 3 |
CC or electives | 3-4 |
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 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 'Accounting Analytics'. 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.
Below is the current course catalog information. To view more information and an overview of the major visit the course section in the catalog.
Minor Requirements
Code | Title | Units |
---|---|---|
Required Lower-Division Courses | ||
ACCT 201 | Principles of Financial Accounting | 3 |
ACCT 202 | Principles of Managerial Accounting | 3 |
Required Upper-Division Courses | ||
ACCT 300 | Intermediate Accounting I | 3 |
ACCT 301 | Intermediate Accounting II | 3 |
ACCT 302 | Cost Accounting | 3 |
Elective Courses | ||
ACCT upper-division courses | 3 | |
Total Units | 18 |
School of Business