Accounting Concentration

The BA in Business Administration with a concentration in Accounting prepares students to sit for professional certification exams.  This course of study qualifies students to take examinations for Certified Management Accountant (CMA); Certified Internal Auditor (CIA); and with one additional Accounting elective, Certified Public Accountant (CPA).  Each professional certification requires work experience in addition to the education and examination requirements.

CPA (Certified Public Accountant)

To qualify for the CPA Exam, the State of California requires a baccalaureate degree from a four-year accredited university or college, 24 semester units in accounting subjects, and another 24 units in business-related subjects (for which extra units in accounting may count).  Students earning a BA in Business Administration with a concentration in Accounting plus one elective Accounting course qualify to sit for the CPA exam. 

For non-accounting undergraduate majors, the following courses are recommended to prepare for the CPA exam and meet the minimum 24 accounting units and 24 additional business-related units.  To meet the Accounting unit requirement take BUS 2000, 2001, 4030, 4031, 4032, 4034, and two accounting electives.  The business related unit requirement is met by satisfying the core requirements for the BA in Business Administration.

For more information about the CPA exam see www.cpa-exam.org.  For additional information about the CPA exam and applying for a license in California, see the California Board of Accountancy Web site at www.dca.ca.gov/cba.

CMA and CIA

The BA in Business Administration with a concentration in Accounting qualifies the student to sit for the CMA and CIA examinations.  Information about the examinations, required professional experience, and other license requirements may be found at the following Web sites:
CMA, Institute of Management Accountants, www.imanet.org
CIA, Institute of Internal Auditors, www.theiia.org.

Accounting focuses on developing the ability to analyze and solve budgetary and financial problems.  Accounting coursework covers:  the collection, recording, summarizing and interpretation of financial data; the uses of accounting data by management; the uses of accounting procedures in all phases of financial matters; and the uses of computers and other electronic means of handling accounting data.   Although strong quantitative skills and attention to detail are important qualities for accountants, students need to acquire other skills as well.

The accounting concentration prepares students for a wide variety of professional opportunities, including positions in public and corporate accounting for businesses and not-for-profit organizations.  Many students also find the accounting concentration to be useful preparation for careers in consulting, investment banking, general management, and securities analysis.   

Students can properly prepare for professional certifications (such as Certified Public Accountant and Certified Management Accountant) by taking additional special topics courses in accounting beyond those required for the degree.

Requirements for Accounting Concentration:

     BUS 4030                        Intermediate Financial Accounting I                       3
     BUS 4031                        Intermediate Financial Accounting II                      3
     BUS 4032                        Taxation, A Business Perspective (SL)                   3
 
Six additional units from the following:                                                             6
     BUS 4029                        Financial Statement Analysis
     BUS 4034                        Auditing
     BUS 4042                        Cost Accounting
     BUS 4041                        International Accounting and Global Social Reporting  
     BUS 4921                        Special Topics in Accounting 
     BUS 4996/4912/4914      Internship/Senior Project/Thesis  

Total Accounting Concentration                                                                       15 units

Total Business Administration BA major with Accounting Concentration         56 units