Academic Course Catalogs

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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 Catalog 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 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 201 ACCT 202 ECON 101
ECON 102 ECON 216
ITMG 100 MATH 130
OR
MATH 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

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:

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

 

Program of Study, Accountancy Option 1

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 in a Global Business Environment

Any other BSCM prefixed course numbered above 303

Program of Study Accountancy, Option 2

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.