Accounting Concentration
General information
| Department | Office | Phone |
| Accounting and Finance | BT 850 | (408) 924-3460 |
Accounting is a recognized profession concerned with the measurement, analysis, interpretation and communication of economic data. Students are prepared for careers as either certified public accountants or for the private industrial sectors of the economy. The curriculum is designed to develop a basic understanding of the conceptual framework underlying the measurement and communication of economic data; an awareness of the moral and ethical considerations involved and incentives to grow and keep pace with ever-changing issues, conditions, forces and ideas.
Requirements
| Course type | Units |
|---|---|
| General Education: | 48-51 units |
| Business Pool: | 12 units (6 of these units fulfill Core GE requirements) |
| Non-business Support: | 14 units (3 units fulfill Core GE req., 6 units fulfill SJSU Studies) |
| Lower Division Business Core: | 4 - 7 units |
| Upper Division Business Core: | 30 units (3 units fulfill SJSU Studies) |
| Accounting Concentration: | 27 units |
| Electives or Minor: | Units needed to reach 120 and fulfill all requirements |
A 2.0 (C average) is required in the major in order to earn the BS degree. The cumulative GPA for all business courses must be 2.0 or better to graduate.
Concentration Courses (27 Units)
Required Courses (18 units):
- BUS1 120A* Accounting Information Systems
- BUS1 121A* Intermediate Accounting I
- BUS1 121B* Intermediate Accounting II
- BUS1 122A* Management Accounting & Control Systems
- BUS1 123A* Tax Factors of Business and Investment Decisions
- BUS1 129A* Financial Auditing
Concentration Electives (9 units)
I. Select two of the following four courses (6 units):
- BUS1 125 Special Topics in Accounting
- BUS1 126 Advanced Accounting
- BUS1 123C Taxation of Individuals and Pass-Through Entities
- BUS1 128 Non-Profit Accounting
II. Select one of the following five courses (3 units):
- BUS1 120B Advanced AIS and IS Audit
- BUS1 122B Advanced Management Accounting and Control Systems
- BUS1 124 Forensic Accounting
- BUS1 127A** Honors Practicum in Corporate Financial Management
- BUS1 129B Operational Auditing
Note: Courses not selected in Group I may be used to satisfy the Group II requirement.
* Requires a “C” or better.
** Additional criteria needed (See Accounting Department (BT 850) for details)
As of Fall 2009, ALL concentrations will require grade minimums of “C” or better in BUS 20, BUS 90, Math 70, and ENGL 1B. Grades of “C-“ earned prior to to Fall 2009 will satisfy major requirements.
Business Pool
Freshmen admitted in fall 2010 or later must complete MATH 71 with a grade of C or better. Transfer students and Freshmen admitted prior to fall 2010 complete MATH 70, Finite Math, with grade of C or better
- MATH 71 Business Calculus
- English 1B Composition
- BUS1 20 Financial Accounting
- BUS2 90 Business Statistics
# Effective Fall 2010, Math 71 (Calc for Business & Aviation) is required (First time Freshmen only)
Non-Business Support Courses
- ECON 1A Macroeconomics
- ECON 1B Microeconomics
- PHIL 186 Prof. Business Ethics ( Area S)
- Non-Business Global Perspectives (Area V)
(See approved list in BSAC)
Lower Division Business Core
- BUS3 10 Discovering Business (Highly recommended for Freshmen)
- BUS3 80 Legal Environment of Business
- BUS4 91L Business Computer Productivity Tools (1 unit)
Upper Division Business Core
- COMM 100W, ENGL 100WB, or LLD 100WB(C or better) (Requires passing the WST)
- BUS2 130 Fundamentals of Marketing
- BUS3 140 Fundamentals of Operations Management
- BUS3 160 Fundamentals of Management and Organization Behavior
- BUS1 170 Fundamentals of Finance
- BUS3 187 Global Dimensions of Business
- BUS4 188 Business Systems and Policy
- BUS3 189 Strategic Management(Requires graduating senior status)
- BUS2 190 Quantitative Business Analysis
General Education (48-51 Units)
Core GE
| Section | Course name | Units |
|---|---|---|
| A | Basic Skills | 9 |
| B4 | Math Concepts (Math 71) | 3 |
| B | Science (including lab) | 9 |
| C | Humanities & Arts | 9 |
| D | Social Science* | 9 |
| E | Human Understanding & Dev. | 3 |
| F1 | American History** | |
| F2&3 | US Constitution & CA Government** Physical Education (2 separate & distinct activities) |
SJSU Studies (Requires passing the WST)
| Section | Course name | Units |
|---|---|---|
| S | Self & Society (Phil 186) | 3 |
| R | Earth & Environment | 3 |
| V | Culture & Civilization (See Non Business Global above) | 3 |
| Z | Written Communication II (100W) (C or better required) | 3 |
* Econ 1B fulfills area D1 for Business majors
** Areas F1,F2 & F3 may also fulfill Areas D2 & D3 (See BSAC advisor for details)
Total Unit Requirement - 120 Units