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.

Requirements (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 Business

8.   ACCT 408 Auditing

*     May substitute for BA 370 for Accounting majors only.

**    Substitutes for MIS 300 for Accounting majors only.

Recommended Electives (not required):

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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COURSE DESCRIPTIONS

Lower Division

ACCT 220 Introduction to Financial Reporting and Accounting (5)

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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Upper Division

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 Business (5)

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 360.

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

Graduate courses are listed in the “Graduate Programs” section of this catalog.