BS in Business Administration (Accountancy)

Units required for Major: 69 units

Program Description

The objective of the Accountancy concentration is to provide conceptual and practical knowledge to students who will practice accounting or use accounting in business or other organizations. Students in Accountancy at Sacramento State have the opportunity to take courses of study in preparation for careers in public accountancy, private industry, and government. Studies in Accountancy give students a strong preparation in the fields of business, finance, insurance, banking, government agencies, tax authorities, and many other profit and nonprofit organizations. Some of these career opportunities may lead to professional certification such as Certified Public Accountants, Certified Internal Auditors, Certified Management Accountants, and Certified Governmental Financial Managers. An Accountancy undergraduate education provides a foundation for entry-level jobs and long-term careers in these areas, giving students familiarity with a range of employment opportunities. 

Note: The use of the words “business administration” throughout this section refers to courses designated as Accountancy (ACCY), Accounting Information Systems (AIS), Decision Sciences (DS), Entrepreneurship (ENTR), Finance (FIN), General Management (GM), Human Resources/Organizational Behavior (HROB), International Business (IBUS), Management (MGMT), Management Information Science (MIS), Marketing (MKTG), and Operations Management (OPM).

Note: Students graduating with a Bachelor of Science in Business Administration (all concentrations) will not be subject to the University’s Foreign Language Graduation Requirement. Students who change major may be subject to the University’s Foreign Language Graduation Requirement.

Note: At least 15 units of upper division business administration courses must be taken in residence at (or under the auspices of) California State University, Sacramento. Of these 15 units, a minimum of nine units must be in upper division courses in the concentration.

Pre-Requisite Requirements

A student may not enroll in any of the Major program or Concentration courses until he/she has completed the Pre-Requisite lower division program with a grade of "C-" or better in each course and an overall GPA of 2.0 ("C"), with the exception of MATH 24 which requires a minimum acceptable grade of "C" or better.

Students enrolled as Expressed Interest in Business may enroll in the following courses after completing the lower division pre-requisite requirements:

MIS 15Introduction to Business Programming (for MIS majors only)3
DS 101Data Analysis for Managers3
MGMT 102Business Communications3
HROB 101The Management of Contemporary Organizations3

MIS 1, MIS 2 and MIS 3 are a prerequisite for all the above courses.

Computer Literacy

All business majors and pre-majors shall demonstrate computer literacy and competency prior to taking 100-level courses. This requires completing MIS 1, MIS 2 and MIS 3 (or equivalent), or passing scores on examinations in each of the following areas:

  • Concepts covered in MIS 1:  Word Processing
  • Concepts covered in MIS 2:  Basic facility with spreadsheets using the College's standard spreadsheet package.
  • Concepts covered in MIS 3:  Presentation graphics.

Students may acquire the requisite skills by successfully completing the MIS 1, MIS 2 and MIS 3 courses. Students who acquire the requisite skills by other means need only pass the examinations. Contact the Office of the Associate Dean for Academic Programs for more information or refer to Undergraduate Business Advising Center Computer Literacy and Competency website.

Minimum Grade Requirements

The purpose of this requirement is to assure that all business administration students attain the minimum level of competency in all their coursework required for the business administration degree.

The minimum acceptable grade for any undergraduate course required for the business administration degree is “C-” with the exception of MATH 24 which requires a minimum acceptable grade of "C" or better.

A minimum grade point average of 2.0 (“C”) is required in the Pre-Requisite courses, Major Core courses, and the Concentration courses presented for the degree.

Program Requirements

Required Lower Division (Pre-Requisites) Courses (21 Units)
ACCY 1Accounting Fundamentals3
ACCY 2Managerial Accounting3
ECON 1AIntroduction to Macroeconomic Analysis3
ECON 1BIntroduction to Microeconomic Analysis3
MATH 24Modern Business Mathematics3
MGMT 10Introduction to Business Law3
STAT 1Introduction to Statistics3
Total Units21

When enrolled in the last of the pre-requisite courses, students must file a Change of Major Petition in the Undergraduate Business Advising Center in the College of Business Administration (Tahoe Hall 1030) to officially declare Business Administration as their major. The deadline to file a Change of Major Petition is October 1st for the following spring semester, or March 1st for the following fall semester.

Students who do not complete the required prerequisites as presented in the following Business Major program are subject to being administratively dropped from courses in which they are inappropriately enrolled.

Required Upper Division (Major) Core Courses (24 Units)
DS 101Data Analysis for Managers3
FIN 101Business Finance3
GM 105Strategic Management3
HROB 101The Management of Contemporary Organizations3
MGMT 102Business Communications3
MIS 101Computer Information Systems for Management3
MKTG 101Principles Of Marketing3
OPM 101Operations Management3
Total Units24

Accountancy (ACCY) Concentration (24 units)

Required Courses (15 Units)
ACCY 111Intermediate Accounting I3
ACCY 112Intermediate Accounting II3
ACCY 121Cost Accounting3
ACCY 131Survey of Auditing, Attest, and Assurance Topics3
ACCY 171Federal Tax Procedures I3
Electives (9 Units)
Select three of the following:9
Intermediate Accounting III
Advanced Accounting
Advanced Management Accounting
Accountants' Ethical and Professional Responsibilities
Government and Nonprofit Accounting
Federal Tax Procedures II
International Accounting
Special Problems in Accountancy
Accounting Information Systems Development
Enterprise and E-Commerce Accounting Models
Total Units24