ACCOUNTING OPTION CHECKLIST Catalog Year: AY
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1 ACCOUNTING OPTION CHECKLIST Catalog Year: AY FOUNDATIONS OF BUSINESS COURSES (10 UNITS): Total Accounting Option Units-51 Minimum Total Units to Graduate- 120 BUS 300 Business Professional Development 2 BUS 302* Foundations of Business Environment 2 BUS 322*^ Introduction to Data Analytics 2 ^BUS 324 (4) MGMT 302*^ Foundations of Management 2 ^MGMT 305 (4) MKTG 302*^ Foundations of Marketing 2 ^MKTG 305 (4) OM 302*^ Foundations of Operations Management 2 ^OM 305 (4) *Prerequisite for Capstone and Senior Experience. ^Equivalent 4 unit course can be substituted for this 2-unit course; however, the excess units cannot count toward ACCT elective credit. All 300 and 400 level Accounting courses must be completed at CSUSM; no exceptions. ACCOUNTING CORE COURSES (26 UNITS): Prerequisite: Must pass KAT ACCT 301* Intermediate Accounting I exam ACCT 302 Intermediate Accounting II 2 Prerequisite: ACCT 301 ACCT 306 Cost Accounting 4 Prerequisite: ACCT 301 ACCT 307 Tax Accounting 4 Prerequisite: ACCT 301 ACCT 308 Accounting Information & Systems 4 Prerequisite: ACCT 301; ACCT 302 recommended ACCT 416 Auditing 4 Prerequisite: ACCT 302, 308 FIN 304* Introduction to Corporate Finance 4 *Prerequisite for Capstone and Senior Experience. ACCOUNTING ELECTIVES (8 UNITS): CHOOSE AT LEAST 8 UNITS FROM THE FOLLOWING: ACCT Cost Mgmt, Measurement, & Control 2 Prerequisite: ACCT 306 ACCT Advanced Tax Accounting 2 Prerequisite: ACCT 307 ACCT 421 Financial Accounting in Government & Non-Profit Organizations 2 Prerequisite: ACCT 301, 302 ACCT 422 Advanced Accounting 2 Prerequisite: ACCT 301, 302 ACCT International Accounting 2 ACCT 302 is recommended ACCT 424 Accounting Ethics 3 ACCT Selected Topics in Accountancy 1-4 Prerequisite: ACCT 302, 306, 307
2 2 Offered in Fall Semesters Only Check course descriptions in General Catalog for prerequisites. CAPSTONE (4 UNITS): BUS 444 Strategic Management 4 Prerequisite: Courses above marked with * SENIOR EXPERIENCE (3 UNITS): BUS 495 Senior Experience 3 Prerequisite: Courses above marked with * Accounting has often been called the language of business. Through its accounting system an organization records its transactions and communicates its performance. The accountancy curriculum at CSUSM is designed, in part, to prepare students for careers in public accounting, including qualification to sit for the CPA examination. It also has the flexibility and provides sufficient electives to prepare students for careers in managerial accounting or governmental accounting, not-forprofit accounting, and other business-related areas. Accounting Department Chair: Dr. Alan Styles (astyles@csusm.edu). Office: Markstein 435 Accounting Administrative Support: Jennifer Martin (jmartin@csusm.edu). Office: Markstein 456
3 Students are held individually responsible for the information contained in the University Catalog. Failure to read and comply with University regulations will not exempt students from whatever penalties they may incur. Table of Contents, CSUSM General Catalog
4 Suggested Course Sequence for Pre-Business Accounting Option IMPORTANT NOTE: The following semester schedules are intended only for full-time students who do not have significant non-academic responsibilities. Semester 1 Course Units Prerequisites Type BUS 202 Introduction to Business Law 3 PBUS Core GEO 102 GE Area A1 3 GE GE GE Area A3 3 GE GEL 101 GE Area E 3 GE ECON 202 Principles of Macroeconomics (GE Area D) 3 PBUS Core Semester 2 GEW 101 Principles of Written Communication 3 GE MATH 132 Survey of Calculus 3 PBUS Core GE GE Area B1 or B2 3 GE Language Language Course 201 GE Area C3 3 GE ECON 201 Principles of Microeconomics 3 PBUS Core Semester 3 ACCT 201 Introduction to Financial Accounting 3 PBUS Core BUS 203 Business Writing 3 GEW 101 PBUS Core Semester 4 ACCT 202 Introduction to Managerial Accounting 3 ACCT 202 PBUS Core BUS 204 Business Statistics 3 PBUS Core GE GE Area B1/B3 or B2/B3 3 GE
5 Suggested Course Sequence for Accounting Option-Business Status 4 Semester Sequence Semester 5 Course Units Prerequisites Type ACCT 301 Intermediate Accounting I 4 Required BUS 302 Foundation of Business Environment 2 Required BUS 322 Introduction to Data Analytics 2 Required MGMT 302 Foundation of Management 2 Required MKTG 302 Foundations of Marketing 2 Required OM 302 Foundations of Operations Management 2 Required BUS 300 Business Professional Development 2 Required Total Units 16 Semester 6 FIN 304 Introduction to Corporate Finance 4 Required ACCT 302 Intermediate Accounting II 2 ACCT 301 Required ACCT 307 Tax Accounting 4 ACCT 301 Required ACCT 306 Cost Accounting 4 ACCT 301 Required GE BB/CC/DD 3 Total Units 17 Semester 7 BUS 442 Business Strategy 2 Required ACCT 308 Accounting Information Systems 4 ACCT 301; ACCT 302 recommended Required GE BB/CC/DD 3 GE Total Units 13 Semester 8 ACCT 416 Auditing 4 ACCT 302, 308 Required BUS 495 Senior Experience 3 Foundations courses + ACCT 301+ FIN 304 Required GE BB/CC/DD 3 GE Total Units 14 *Prerequisite for BUS 444 and BUS 495 Accounting Electives ACCT Cost Management 2 ACCT 306 Elective ACCT Advanced Tax 2 ACCT 307 Elective ACCT 421 Government Accounting 2 ACCT 301, 302 Elective ACCT 422 Advanced Accounting 2 ACCT 301, 302 Elective ACCT International Accounting 2 ACCT 302 (Strongly Suggested) Elective ACCT 424 Accounting Ethics 3 ACCT 302, 306, 307 Elective ACCT Selected Topics in Accountancy 1-4 Elective 2 Offered in Fall Semesters Only
6 Suggested Course Sequence for Accounting Option Business Status 5 semester sequence (Faculty Recommended) Semester 5 Course Units Prerequisites Type BUS 302* Foundation of Business Environment 2 Required FIN 304* Introduction to Corporate Finance 4 Required MGMT 302* Foundation of Management 2 Required MKTG 302* Foundation of Marketing 2 Required Total Units 13 Semester 6 Type ACCT 301* Intermediate Accounting I 4 Must Pass KAT 301 Exam in semester prior Required BUS 322* Introduction to Data Analytics 2 Required OM 302* Foundation of Operation Management 2 Required Semester 7 ACCT 306 Cost Accounting 4 ACCT 301 Required ACCT 307 Tax Accounting 4 ACCT 301 Required ACCT 302 Intermediate Accounting II 2 ACCT 301 Required Total Units 13 Semester 8 ACCT 308 Accounting Information Systems 4 ACCT 301; ACCT 302 recommended Required BUS 444 Strategy Management 4 Courses above with * Required Total Units 12 Semester 9 ACCT 416 Auditing 4 ACCT 302, 308 Required BUS 495 Senior Experience 3 Courses above with * Required *Prerequisite for BUS 444 and BUS 495 Accounting Electives ACCT Cost Management 2 ACCT 306 Elective ACCT Advanced Tax 2 ACCT 307 Elective ACCT 421 Government Accounting 2 ACCT 301, 302 Elective ACCT 422 Advanced Accounting 2 ACCT 301, 302 Elective ACCT International Accounting 2 ACCT 302 (Strongly Suggested) Elective ACCT 424 Accounting Ethics 3 ACCT 302, 306, 307 Elective ACCT Selected Topics in Accountancy 1-4 Elective 2 Offered in Fall Semesters Only
7 Suggested Course Sequence for Accounting Option Business Status 6 semester sequence Semester 5 Course Units Prerequisites Type BUS 302* Foundation of Business Environment 2 Required FIN 304* Introduction to Corporate Finance 4 Required MGMT 302* Foundation of Management 2 Required Semester 6 Prerequisites Type ACCT 301* Intermediate Accounting I 4 Must Pass KAT 301 Exam in semester prior Required BUS 322* Introduction to Data Analytics 2 Required MKTG 302* Foundation of Marketing 2 Required OM 302* Foundation of Operation Management 2 Required Total Units 10 Semester 7 ACCT 302 Intermediate Accounting II 2 ACCT 301 Required ACCT 306 Cost Accounting 4 ACCT 301 Required ACCT 307 Tax Accounting 4 ACCT 301 Required Total Units 10 Semester 8 ACCT 308 Accounting Information Systems 4 ACCT 301; ACCT 302 recommended Required Semester 9 BUS 444 Strategy Management 4 Courses above marked with * Required Semester 10 ACCT 416 Auditing 4 ACCT 302, 308 Required BUS 495 Senior Experience 3 Courses above marked with * Required Total Units 7 *Prerequisite for BUS 444 and BUS 495 Accounting Electives ACCT Cost Management 2 ACCT 306 Elective ACCT Advanced Tax 2 ACCT 307 Elective ACCT 421 Government Accounting 2 ACCT 301, 302 Elective ACCT 422 Advanced Accounting 2 ACCT 301, 302 Elective ACCT International Accounting 2 ACCT 302 (Strongly Suggested) Elective ACCT 424 Accounting Ethics 3 ACCT 302, 306, 307 Elective ACCT Selected Topics in Accountancy 1-4 Elective 2 Offered in Fall Semesters Only
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