The business program at CSULB is one of the 280 programs (out of the more than 1200 business programs offered nationwide) that is accredited by the AACSB. This accreditation represents an independent, peer-based recognition of the quality of the CSULB business program.
Bachelor of Science in Business Administration
To graduate with an accounting degree from CSULB, you must complete a total of 120 units (124 units for all other options). Of these, a minimum of 30 units must be completed at CSULB, with at least 24 of these units in upper division courses and 12 of the upper division units must be in business.
Two of the core requirements are accounting courses: Elementary Financial Accounting at the lower division and Managerial Accounting in the upper division.
Lower Division Courses
- Accounting 201 - Elementary Financial Accounting - 3 Units
- Economics 100 - Principles of Microeconomics - 3 Units
- Economics 101 - Principles of Macroeconomics - 3 Units
- Information Systems 233 - Introduction to Computer Systems and Applications - 3 Units
- Mathematics 114 - Finite Mathematics - 3 Units OR
Stat 108 - Statistics for Every Day Living
- Mathematics 115 - Calculus for Business - 4 Units
- Philosophy 160 - Introductory Ethics - 3 Units OR
Philosophy 400 - Business Ethics OR
CBA 400 - Business Ethics
Total upper division units: 22 Units
The lower division accounting course, Elementary Financial Accounting, is the first course in accounting for all students including those majoring in accounting. This course introduces you to the basic principles and focuses on external accounting reporting and external users of accounting information. Many of the basic accounting principles introduced in this course pervade many other accounting courses. Consequently, Elementary Financial Accounting is a prerequisite for all other upper division accounting courses. We recommend that you achieve sophomore standing before enrolling in Elementary Financial Accounting.
Upper Division Courses
- Accounting 320 - Cost Accounting - 4 Units
- College of Business Administration 300 -International Business - 3 Units
- Finance 300 - Business Finance - 3 Units
- BLAW 320 - Legal and Regulatory Environment of Business - 3 Units
- Human Resource Management 360 - Organizational Behavior - 3 Units
- Information Systems 300 - Management Information Systems - 3 Units
- Information Systems 301 - Business Communication - 3 Units
- Information Systems 310 - Business Statistics - 3 Units
- Management 300 - Principles of Management - 3 Units
- Management 425 - Business Strategy and Policy - 3 Units
- Marketing 300 - Marketing - 3 Units
Total upper division units: 37 Units
The upper division accounting course, Managerial Accounting, focuses on internal accounting reporting and management's use of accounting information. Accounting majors do not take this course. Instead, accounting majors are required to take Accounting 320 (Cost Accounting), which also focuses on internal accounting reporting and management's use of accounting information. Cost accounting is more technical and consequently better suited to prepares of internal accounting reports rather than users of internal accounting information.
Option in Accounting
The accountancy option is designed to meet the accounting education goals of those entering the accounting profession. It is carefully planned and rigorous, building the conceptual, analytical, and communication skills necessary to succeed in the accounting profession. It prepares you for careers in all areas of accounting, including the necessary qualifications for professional examinations such as the CPA, CMA, EA, and CIA examinations.
- Accounting 300A - Intermediate Accounting - 4 Units
- Accounting 300B - Intermediate Accounting - 4 Units
- Accounting 351 - Federal Tax Law - 4 Units
- Accounting 400 - Advanced Accounting - 4 Units
- Accounting 470 - Auditing - 4 Units
- Accounting 480 - Accounting Systems and Data Processing - 4 Units
Total Units: 24 Units
Since accounting courses are generally of a sequential "building" nature, the required accounting courses have prerequisites that should be strictly observed. In addition, they should be taken in the order listed above. A typical sequence would be as follows:
- Freshman year: No accounting courses
- Sophomore year - second Semester: ACCT 201
- Junior year - first Semester: ACCT 300A
- Junior year - second semester: ACCT 300B and ACCT 320
- Senior year - first semester: ACCT 351 and ACCT 480
- Senior year - second semester: ACCT 400 and ACCT 470
Intermediate Accounting A is split into two parts, ACC T 300A and ACCT 300B. These two courses cover different accounting topics; however, ACCT 300A is a prerequisite for ACCT 300B. This is because of the fact that the first portion of ACCT 300A includes an advanced review of basic accounting theory, principles, and practice that are covered in Elementary Financial Accounting. Students should be familiar with this basic knowledge before enrolling in ACCT 300B.
Intermediate Accounting B is the most important course in the accounting curriculum. It covers the fundamentals of professional accounting theory and practice. Consequently, ACCT 300B is a prerequisite for upper division accounting courses ACCT 400 (Advanced Accounting), ACCT 470 (Auditing), ACCT 480 (Accounting Systems and Data Processing), and ACCT 493 (Accounting Internships).
The Advanced Accounting course (ACCT 400) covers consolidated financial statements, foreign operations, partnerships, governmental and not-for-profit accounting. These topics are not covered in either Elementary Financial Accounting (ACCT 201) or Intermediate Accounting (ACCT 300A and ACCT 300B).
The Cost Accounting course (ACCT 320) has one course as a prerequisite, ACCT 201. The Elementary Accounting course is a prerequisite because of the basic accounting principles that carry forward to all accounting courses.
Income Tax Accounting: Federal Income Tax (ACCT 351) provides coverage of corporation, partnership, estate and trust taxation. Although income tax law is a technical subject covered in separate courses, basic aspects of income tax law are integrated, as appropriate, into other accounting courses such as Elementary Financial Accounting, Intermediate Accounting, Cost Accounting, and Advanced Accounting.
Auditing: The subject of auditing is a major aspect of professional accounting. The primary function and purpose of Certified Public Accountants are to examine year-end financial statements prepared by management and attest to their "fair presentation" and reasonableness. Internal accounting reporting and systems are also subject to periodic reviews. The Auditing course (ACC T 470) focuses on the role of the auditor in examining published financial statements. Accordingly, this course requires Intermediate Accounting (ACCT 300A and 300B) and Cost Accounting (ACCT 320) as prerequisites.
Accounting Information Systems: The Accounting Systems and Data Processing course (ACCT 480) covers the analysis, design, implementation and review Or accounting information systems, especially computerized accounting information systems. This course is computer orientated and requires a broad knowledge of basic financial and managerial accounting systems. Accordingly, prerequisites include Intermediate Accounting (ACCT 300A and 300B), Cost Accounting (ACCT 320), and Management Information Systems (IS 300) from the Information systems Department. The IS 300 course covers theory of management information systems and introduces students to several computer applications such as data base, spreadsheet, and word processing.
Elective units are to make up the total 128 units required for the Bachelor Degree in Accounting (124 for other majors). You should select electives for expansion of knowledge and intellectual interests as well as for preparation for business employment.