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Accounting Concentration (30 units*)
The CSUB accounting program helps prepare students for a variety of career opportunities in public accounting, private accounting, and governmental accounting. It also helps prepare students for various professional certifications, including the Certified Public Accountant (CPA), Certified Internal Auditor (CIA), and Certified Management Accountant (CMA) certifications. See an advisor for more information about this program.
Required courses for concentration
ACCT 275 Business Law (replaces BA 270*)
ACCT 300 Intermediate Accounting I
ACCT 301 Intermediate Accounting II
ACCT 303 Managerial Accounting
ACCT 325 Tax- Individual or
ACCT 326 Tax- Corporate
ACCT 360 Accounting Information Systems (replaces MIS 300*)
ACCT 400 Advanced & International Accounting
ACCT 408 Auditing
* Accounting students do not take BA 270, MIS 300 or BA 290
ACCT 275 Business Law (5 units - replaces BA 270*)
This course provides an overview of legal principles that affect commercial transactions and a basic framework for analyzing the legal dimensions of business practices and operations. Topics include contract law, E-contracts, UCC sale of goods, property law, torts, constitutional and administrative law, partnership and corporate law, and ethics.
ACCT 300 Intermediate Accounting I (5 units)
This course provides an intensive study of basic financial accounting theory, financial statements, the accounting cycle, working capital accounts, and operational assets. It also extensively covers revenue recognition concepts. Prerequisite: ACCT 221.
ACCT 301 Intermediate Accounting II (5 units)
This course is the continuation of the study of financial accounting theory from Intermediate Accounting I. Specific topics covered include long-term liabilities, stockholders’ equity, accounting changes, error analysis, cash flow and accounting for income taxes, leases, and pension costs. Prerequisite: ACCT 300. Strongly recommended: FIN 300.
ACCT 303 Managerial Accounting (5 units)
This course provides an intensive study of cost accumulation systems for manufacturing and services enterprises. Emphasis is on managerial cost analysis and management decision-making. Prerequisite: ACCT 221.
ACCT 325 Fundamentals of Tax – Individuals (5 units)
This course is an introduction to US Income Taxation with the focus on taxation of individuals. It starts with the tax laws and related research sources. It then covers the basics of gross income, income exclusions, deductions, tax rates, credits, and collection methods. Specific subjects include basis of assets, depreciation, taxation of sales and exchanges, loss limitations, and alternative minimum tax. The students will also learn how to handwrite individual income tax returns. Prerequisites: ACCT 220.
ACCT 360 Accounting Information Systems (5 units - replaces MIS 300*)
This course covers general systems concepts and theory, with an emphasis on internal controls. It includes the collection and processing of accounting systems, systems life cycle in an accounting framework, and the interface of accounting systems and computer technology. Prerequisite: ACCT 221.
ACCT 400 Advanced and International Accounting (5 units)
This course addresses advanced topics in accounting and will include coverage of a number of the following topics: special problems of accounting for business combinations, reorganizations, bankruptcies, partnerships, governmental and nonprofit organizations, trusts and estates, and international accounting. It will include discussion of the current issues related to the global harmonization of accounting standards (International Financial Reporting Standards) and the impact on the accounting profession. Prerequisite: ACCT 301.
ACCT 408 Auditing (5 units)
This course covers the fundamentals of auditing theory and practice, ethical standards, auditing standards, auditing techniques, and the audit report; special emphasis is placed on independent audits by CPAs and the role of CPAs in society. Prerequisites: ACCT 301 and 360.
* Accounting Students do not take BA 270, MIS 300, or BA 290
Mary S. Doucet
Chair and Professor of Accounting and Finance
Ph.D., University of Arizona; CPA (Ohio); C.I.A.
Telephone: (661) 654-3406
Fax: (661) 654-2438
Administrative Support Coordinator
Office: Business Development Center, A217