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
Students have basic competencies in business-related disciplines.
Students will demonstrate the discipline‐based knowledge in accounting, economics, finance, information systems, international business, management, marketing, operations, and statistics.
Students will demonstrate the ability to integrate the knowledge of different functional areas into effective business solutions.
Students demonstrate effective communication skills.
Students will create well‐written documents on a business topic;
Students will deliver an effective oral presentation on a business topic.
Students demonstrate the ability to analyze business situations.
Students will solve business problems using appropriate quantitative and analytical techniques and technologies;
Students will demonstrate the ability to identify and analyze alternatives in a business context;
Students will demonstrate the ability to articulate and defend a course of action.
Students develop team skills that facilitate achievement of organizational goals.
Students will work effectively in culturally and ethnically diverse teams demonstrated by the ability to contribute to the team’s performance, interact positively with teammates, keep the team on track, maintain high standards for team performance, and by having the necessary knowledge, skills, and abilities to help the team succeed.
Students understand the ethical issues related to the operation of business, including sustainability.
Students will identify key concepts in business ethics;
Students will recognize the ethical dilemmas in specific business cases;
Students will analyze how ethical issues can affect the interests of different stakeholders;
Students will propose a business solution to the ethical dilemmas;
Students will be aware of sustainability issues in business.
Students understand the issues related to the operation of global business.
Students will recognize the relevant global issues including legal, political, social, and cultural factors in specific management situations;
Students will analyze the impact of global issues such as legal, political, social, and cultural factors in specific management situations;
Students will demonstrate the ability to propose business solutions based on the analysis of global issues, including legal, political, social, and cultural factors.
(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 Coordinator: Jung Hoon Kim, Ph.D.
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.
Prerequisite Courses (9-12 units)
|Calculus with Business Applications|
|Mathematics for Business Calculus I|
and Mathematics for Business Calculus II
|ECON 101||Introduction to Microeconomic Analysis||3|
|ISYS 263||Introduction to Information Systems||3|
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)
|Required Core Courses|
|ACCT 100||Introduction to Financial Accounting||3|
|ACCT 101||Introduction to Managerial Accounting||3|
|Accounting Information Systems|
|Information Systems for Management|
|Business Communication for Professionals - GWAR|
|Communications for Business Analytics - GWAR|
|BUS 682||Seminar on Business and Society 1||3|
|BUS 690||Seminar in Business Policy and Strategic Management 1||3|
|Business Statistics I|
|DS 412||Operations Management||3|
|ECON 102||Introduction to Macroeconomic Analysis||3|
|FIN 350||Business Finance||3|
|IBUS 330||International Business and Multicultural Relations||3|
|MGMT 405||Introduction to Management and Organizational Behavior||3|
|MKTG 431||Principles of Marketing||3|
Course must be taken for a letter grade.
Concentration Requirements (15 units)
|ACCT 301||Intermediate Financial Accounting I||3|
|ACCT 302||Intermediate Financial Accounting II||3|
|ACCT 305||Cost Accounting||3|
|Government and Non-Profit Accounting|
|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 320||Legal Aspects of Business Transactions||3|
|ACCT 501||Advanced Accounting||3|
|ACCT 504||Government and Non-Profit Accounting||3|
|ACCT 507||Information Systems Auditing||3|
|ACCT 508||Federal Tax Accounting I||3|
|ACCT 509||Federal Tax Accounting II||3|
|ACCT 513||International Accounting||3|
|ACCT 514||Fundamentals of Data Analytics in Accounting||3|
|ACCT 517||Accounting Ethics and Professional Responsibilities||3|
|ACCT 518||Accounting Fraud Examination||3|
|ACCT 531||Fundamentals of Financial Statement Analysis and Valuation||3|
|ACCT 551||Principles of Internal Auditing||3|
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|
|Written English Communication||LD||3||A2|
|Arts or Humanities||LD||3||C1 or C2|
|Social Sciences: US History||LD||3||D2|
|Lifelong Learning and Self-Development (LLD)||LD||3||E|
|Physical and/or Life Science||UD||3||UD-B|
|Arts and/or Humanities||UD||3||UD-C|
|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)
- 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.
- Select the row that matches your English course choice for A2.*
- Select the column that matches your QR/Math course choice for B4.
- Click the Roadmap that lines up with your row and column.
For example, if you select ENG 104/ENG 105 and a multi-semester QR/math sequence for your first year, then choose Roadmap D.
|Course Choice||One-Semester Course||Two-Semester Sequence or Support Course|
|ENG 114||Roadmap A||Roadmap C|
|ENG 104/ENG 105||Roadmap B||Roadmap D|
* Composition for Multilingual Students: If taking ENG 209 as your first English course, choose the ENG 114 row. If taking ENG 201 or ENG 212 for your first English course, choose the ENG 104/ENG 105 row.
SF State Scholars Roadmap
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 Roadmap (2 Year)
For students with an AS-T in Business Administration 2.0 (2021) with 18 units in the major satisfied. This roadmap opens in a new tab.
General Advising Information for Transfer Students
- Before transfer, complete as many lower-division requirements or electives for this major as possible.
- 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.