Bachelor of Science in Business Administration: Concentration in Accounting

Concentration in Accounting

The accounting concentration is designed to provide a solid foundation of accounting and business knowledge that prepares students for careers in accounting. Courses are structured to allow flexibility in preparing for a career path in public accounting, private industry, and government or nonprofit organizations. The program offers a wide variety of courses that can be used to qualify and prepare for examinations in professional certifications such as CPA, CIA, and CMA. Students should consult with an accounting advisor to determine minimum course requirements for these certifications. The accounting curriculum also provides the foundation for graduate study.

Program Learning Outcomes

  1. Students have basic competencies in business-related disciplines.
    1. Students will demonstrate discipline‐based knowledge in accounting, economics, finance, information systems, international business, management, marketing, operations, and statistics;
    2. Students will demonstrate the ability to integrate the knowledge of different functional areas into effective business solutions. 
  2. Students demonstrate effective communication skills. 
    1. Students will create well‐written documents on a business topic; 
    2. Students will deliver an effective oral presentation on a business topic. 
  3. Students demonstrate the ability to analyze business situations. 
    1. Students will solve business problems using appropriate quantitative and analytical techniques; 
    2. Students will demonstrate the ability to identify and analyze alternatives in a business context; 
    3. Students will demonstrate the ability to articulate and defend a course of action; 
    4. Students will apply appropriate information systems and technologies to solve business problems. 
  4. Students demonstrate the ability to work effectively in diverse teams that embrace equality and inclusion. 
    1. Students contribute effectively to accomplishing teams’ goals; 
    2. Students leverage diverse viewpoints by communicating effectively and respectfully with teammates from different backgrounds;
    3. Students demonstrate the ability to be effective team leaders. 
  5. Students demonstrate the ability to solve business problems with ethical and environmental implications. 
    1. Students identify the ethical dilemmas inherent in the operation of a business and explore company performance from a triple bottom line perspective: social, environmental, and financial; 
    2. Students demonstrate ethical decision-making and analytical skills through cases and projects that focus on each of the stakeholder categories and identify sustainable solutions that account for a triple bottom line. 
  6. Students demonstrate the ability to develop global business solutions through analyzing legal, political, social, and cultural factors. 

Impaction

(The department is currently considering the removal of impaction status for this program.)

The undergraduate Accounting program is impacted at the upper-division level. This means that there are more students interested in studying accounting than the program can accommodate. Therefore, entrance into the program is a selective and competitive process. Eligible first-time freshman applicants can be admitted to the University as pre-Accounting.  These students and other continuing SF State students who want to major in Accounting should apply directly to the Accounting Department.

SF State Scholar Program in Accounting

Faculty Coordinators:  Min Chen, Ph.D. and Jung Hoon Kim, Ph.D.
Emails: Min Chen: mchen11@sfsu.edu; Jung Hoon Kim: jhkim@sfsu.edu

The SF State Scholar Program in Accounting is a combined program that awards both the Bachelor of Science in Business Administration (BSBA with Concentration in Accounting) and the Master of Science in Accountancy (MSA). Students will receive both BSBA and MSA degrees when they complete each degree requirements.

Once admitted, students may take up to four 800-level graduate courses during the undergraduate program and will take the remaining 800-level graduate courses after transitioning into the graduate program. Therefore, students can earn MSA degree in addition to BSBA degree by spending 1 additional year (with careful course planning). Moreover, students can save cost in pursuing MSA degree since students enrolling in 800-level graduate courses during the undergraduate program will be assessed at the undergraduate tuition and fee rate.

Accounting SF State Scholars are highly likely to satisfy all California CPA Exam and License educational requirements upon completion of the MSA program. For example, the “Accounting Study” educational requirement for CA CPA License is automatically fulfilled with MSA degree. Moreover, all courses taken during MSA program will count toward other CA CPA Exam and License educational requirements.

The application process is also simplified. For example, GMAT/GRE and recommendation letters are waived. Application instructions are announced at the beginning of each semester to all undergraduate students with accounting concentration.

Bachelor of Science in Business Administration: Concentration in Accounting — 69 Units Minimum

Except in cases of credit by examination, no more than 6 units of the core may be completed on a CR/NC basis.

Students must earn a grade of C- or higher in core Business courses required as prerequisites for other core Business courses.

All concentration courses must be taken on a letter-grade basis. Students must have a minimum grade point average of 2.0 in all concentration courses.

Prerequisite Courses (9-12 units)

Select One:3-6
Calculus with Business Applications
Mathematics for Business Calculus I
and Mathematics for Business Calculus II
Business Calculus
ECON 101Introduction to Microeconomic Analysis3
ISYS 263Introduction to Information Systems3
or a passing score on the ISYS 263 CLEP Exam

These courses must be completed before enrollment in certain core courses. Most core courses have specific prerequisites that are listed within the course descriptions.

Note: DS 110, ECON 101, and ECON 102 (formerly ECON 100) fulfill General Education requirements.

Core Requirements (39 units)

ACCT 100Introduction to Financial Accounting3
ACCT 101Introduction to Managerial Accounting3
ACCT 307Accounting Information Systems3
Select One:3
Business Communication for Professionals - GWAR
Communications for Business Analytics - GWAR
BUS 682Seminar on Business and Society 13
BUS 690Seminar in Business Policy and Strategic Management 13
Select One:3
Business Statistics I
Elementary Statistics
DS 412Operations Management3
ECON 102Introduction to Macroeconomic Analysis3
FIN 350Business Finance3
IBUS 330International Business and Multicultural Relations3
MGMT 405Introduction to Management and Organizational Behavior3
MKTG 431Principles of Marketing3
1

Course must be taken for a letter grade.

Concentration Requirements (15 units)

ACCT 301Intermediate Financial Accounting I3
ACCT 302Intermediate Financial Accounting II3
ACCT 305Cost Accounting3
Select Two:6
Advanced Accounting
Government and Non-Profit Accounting
Auditing
Federal Tax Accounting I
Fundamentals of Data Analytics in Accounting

Electives (6 units)

Select two courses not already used to satisfy the concentration requirements above:

ACCT 320Legal Aspects of Business Transactions3
ACCT 501Advanced Accounting3
ACCT 504Government and Non-Profit Accounting3
ACCT 506Auditing3
ACCT 507Information Systems Auditing3
ACCT 508Federal Tax Accounting I3
ACCT 509Federal Tax Accounting II3
ACCT 513International Accounting3
ACCT 514Fundamentals of Data Analytics in Accounting3
ACCT 517Accounting Ethics and Professional Responsibilities3
ACCT 518Accounting Fraud Examination3
ACCT 531Fundamentals of Financial Statement Analysis and Valuation3
ACCT 551Principles of Internal Auditing3

Note: ACCT 317 may be used as a University elective to satisfy the minimum units required for the degree.

General Education Requirements

Requirement Course Level Units Area Designation
Oral Communication LD 3 A1
Written English Communication LD 3 A2
Critical Thinking LD 3 A3
Physical Science LD 3 B1
Life Science LD 3 B2
Lab Science LD 1 B3
Mathematics/Quantitative Reasoning LD 3 B4
Arts LD 3 C1
Humanities LD 3 C2
Arts or Humanities LD 3 C1 or C2
Social Sciences LD 3 D1
Social Sciences: US History LD 3 D2
Lifelong Learning and Self-Development (LLD) LD 3 E
Ethnic Studies LD 3 F
Physical and/or Life Science UD 3 UD-B
Arts and/or Humanities UD 3 UD-C
Social Sciences UD 3 UD-D
SF State Studies
Courses certified as meeting the SF State Studies requirements may be upper or lower division in General Education (GE), a major or minor, or an elective.
American Ethnic and Racial Minorities LD or UD 3 AERM
Environmental Sustainability LD or UD 3 ES
Global Perspectives LD or UD 3 GP
Social Justice LD or UD 3 SJ

Note: LD = Lower-Division; UD = Upper-Division.

First-Time Student Roadmap (4 Year)

  1. The roadmaps presented in this Bulletin are intended as suggested plans of study and do not replace meeting with an advisor. For a more personalized roadmap, please use the Degree Planner tool found in your Student Center.
  2. In order to choose your English Composition A2 course and your QR/Math B4 course, please complete the online advising activities at writingadvising.sfsu.edu and mathadvising.sfsu.edu. Questions? Contact Gator Smart Start.

First-Time Student Roadmap

SF State Scholars

The San Francisco State Scholars program provides undergraduate students with an accelerated pathway to a graduate degree. Students in this program pursue a bachelor’s and master’s degree simultaneously. This program allows students to earn graduate credit while in their junior and/or senior year, reducing the number of semesters required for completion of a master’s degree.

B.A. in Accounting & M.S. in Accountancy SF State Scholars Roadmap

Transfer Student Roadmaps

For students with an AS-T in Business Administration
with 18 units in the major satisfied.
Roadmap with 18 Lower-Division Units

For students with an AS-T in Business Administration
with 15 units in the major satisfied.
Roadmap with 15 Lower-Division Units

General Advising Information for Transfer Students

  1. Before transfer, complete as many lower-division requirements or electives for this major as possible.
  2. The following courses are not required for admission but are required for graduation. Students are strongly encouraged to complete these units before transfer; doing so will provide more flexibility in course selection after transfer.
    • a course in U.S. History
    • a course in U.S. & California Government

For information about satisfying the requirements described in (1) and (2) above at a California Community College (CCC), please visit http://www.assist.org. Check any geographically accessible CCCs; sometimes options include more than one college. Use ASSIST to determine:

  • Which courses at a CCC satisfy any lower-division major requirements for this major;
  • Which courses at a CCC satisfy CSU GE, US History, and US & CA Government requirements.

Remedial courses are not transferable and do not apply to the minimum 60 semester units/90 quarter units required for admission.

Additional units for courses that are repeated do not apply to the minimum 60 units required for upper-division transfer (for example, if a course was not passed on the first attempt or was taken to earn a better grade).

Before leaving the last California Community College of attendance, obtain a summary of completion of lower-division General Education units (IGETC or CSU GE Breadth). This is often referred to as a GE certification worksheet. SF State does not require delivery of this certification to Admissions, but students should retain this document for verifying degree progress after transfer.

Credit for Advanced Placement, International Baccalaureate, or College-Level Examination Program courses: AP/IB/CLEP credit is not automatically transferred from the previous institution. Units are transferred only when an official score report is delivered to SF State. Credit is based on the academic year during which exams were taken. Refer to the University Bulletin in effect during the year of AP/IB/CLEP examination(s) for details regarding the award of credit for AP/IB/CLEP.

Students pursuing majors in science, technology, engineering, and mathematics (STEM) disciplines often defer 6-9 units of lower-division General Education in Areas C and D until after transfer to focus on preparation courses for the major. This advice does not apply to students pursuing associate degree completion before transfer.

Transferring From Institutions Other Than CCCs or CSUs

Review SF State's lower-division General Education requirements. Note that, as described below, the four basic skills courses required for admission meet A1, A2, A3, and B4 in the SF State GE pattern. Courses that fulfill the remaining areas of SF State’s lower-division GE pattern are available at most two-year and four-year colleges and universities.

Of the four required basic skills courses, a course in critical thinking (A3) may not be widely offered outside the CCC and CSU systems. Students should attempt to identify and take an appropriate course no later than the term of application to the CSU. To review more information about the A3 requirement, please visit bulletin.sfsu.edu/undergraduate-education/general-education/lower-division/#AAEL.

Waiting until after transfer to take a single course at SF State that meets both US and CA/local government requirements may be an appropriate option, particularly if transferring from outside of California.