The CSUB accounting program 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.
(all students must complete):
1. ACCT 275 Business Law*
2. ACCT 300 Intermediate Accounting I
3. ACCT 301 Intermediate Accounting II
4. ACCT 303 Managerial Accounting
5. ACCT 360 Accounting Information Systems**
6. ACCT 400 Advanced and International Accounting
7. ACCT 403 Fundamentals of Taxation for Individuals and
8. ACCT 408 Auditing
* May substitute for BA 370 for Accounting majors only.
** Substitutes for MIS 300 for Accounting majors only.
All fields of Accounting:
1. MIS 330 Systems Analysis and Design
2. MIS 340 Database Fundamentals
3. FIN 305 Computer Applications In Finance
3. FIN 400 Advanced Financial Management
4. COMM 304 Technical and Report Writing
Nonprofit and Governmental:
1. INST 275 Administrative Processes in Government
2. PPA 478 Budgeting in Public Organizations
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ACCT 220 Introduction to Financial Reporting and Accounting
Basic features of financial accounting systems with emphasis
on the accounting cycle and the preparation of financial
statements for both corporations and sole proprietorships.
Prerequisite/Co-requisite: Math 101 or student is
concurrently enrolled in Math 101.
ACCT 221 Introduction to Managerial Accounting (5)
Basic features of internal reporting systems with an
emphasis on decision making. Following a review of the
financial accounting cycle, budgeting for planning and
control will be stressed with emphasis on cash management,
working capital management, inventory management, tax
planning, product costing, cost volume profit analysis and
cost allocation. Prerequisite: ACCT 220 and Math 101.
ACCT 275 Business Law (5)
Overview of law that affects commercial transactions and
entities. Topics include property law, wills, trusts and
estates, insurance law, contract law, sales and lease
contracts, commercial paper, agency law, partnership and
corporate law, and accountants’ legal liability.
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ACCT 300 Intermediate Accounting I (5)
Basic financial accounting theory, financial statements, the
accounting cycle, working capital accounts and operational
assets will be covered. Prerequisite: ACCT 221.
ACCT 301 Intermediate Accounting II (5)
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, and cash flow.
Prerequisite: ACCT 300. Strongly recommended: FIN 300.
ACCT 303 Managerial Accounting (5)
Intensive study of cost accumulation systems for
manufacturing and service enterprises. Emphasis is on
managerial cost analysis and management decision making.
Prerequisite: ACCT 221.
ACCT 345 Fundamentals of Financial Decision-Making
(For Business Minors Only)
Introduction to the fundamentals of financial
decision-making. Basic accounting and financial management
topics including financial statement analysis, budgeting for
planning and control, financial markets, valuation, capital
budgeting, and working capital management will be covered.
A comprehensive project conducting an in-depth analysis of a
publicly traded firm will be required. This course cannot
be used as a substitute for ACCT 220, ACCT 221, or FIN 300.
ACCT 360 Accounting Information Systems (5)
General systems concepts and theory. The collection and
processing of accounting information. Internal control
aspects of accounting systems. Systems life cycle in an
accounting framework. The interface of accounting systems
and computer technology.
ACCT 400 Advanced and International Accounting (5)
Special problems of accounting for business combinations,
reorganizations, bankruptcies, governmental and nonprofit
organizations, trusts and estates, and foreign operations.
Discussion of the current issues related to the global
harmonization of accounting standards and the impact on the
accounting profession. Prerequisite: ACCT 301.
ACCT 403 Fundamentals of Taxation for Individuals and
This course introduces federal income taxation of
individuals, pass through entities, and C corporations.
Students will learn how to prepare tax returns for
individuals including itemized deductions, business income,
and property transactions. They will also learn how to
prepare basic pass through and C Corporation tax returns.
Students will learn the basics of tax law and research using
tax resources available on the Internet, and become familiar
with basic planning issues and techniques for individuals
and businesses. Prerequisite: ACCT 220 or ACCT 345 or
permission of instructor.
ACCT 408 Auditing (5)
Fundamentals of auditing theory and practice, ethical
standards, auditing standards, auditing techniques, and the
audit report; special emphasis on independent audits by CPAs
and the CPA’s role in society. Prerequisites: ACCT 301 and
ACCT 496 Internship in Accounting (1-5)
Provides an integrated academic experience in a work
setting. Units may not be used to satisfy the requirements
of the Business Administration major. Students may earn a
maximum of 5 units through internships. Offered on a
credit, no-credit basis only.
ACCT 477 Special Topics in Accounting (5)
Special topics course in Accounting provides students with
the opportunity to take an in-depth study of an area not
covered in regular courses. When offered, prerequisites and
course requirements will be announced for each course.
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Graduate courses are listed in the “Graduate Programs”
section of this catalog.