Units required for Major: 69
Total units required for BS: 120
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:
| Code | Title | Units |
|---|---|---|
| DS 101 | Introduction to Business Analytics | 3 |
| MGMT 102 | Business Communications | 3 |
| HROB 101 | The Management of Contemporary Organizations | 3 |
Computer Literacy
All business majors must meet spreadsheet competency prior to taking upper division courses in the major. This requires completing MIS 10 (or equivalent).
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
| Code | Title | Units |
|---|---|---|
| Required Lower Division (Pre-Requisites) Courses (21 Units) | ||
| ACCY 1 | Accounting Fundamentals | 3 |
| ACCY 2 | Managerial Accounting | 3 |
| ECON 1A | Introduction to Macroeconomic Analysis 1 | 3 |
| ECON 1B | Introduction to Microeconomic Analysis 1 | 3 |
| MATH 24 | Modern Business Mathematics 1 | 3 |
| MGMT 10 | Introduction to Business Law | 3 |
| STAT 1 | Introduction to Statistics 1 | 3 |
| Total Units | 21 | |
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Course also satisfies General Education (GE)/Graduation Requirement.
After completing the last of the pre-requisite courses, students must file the supplemental business application to officially apply to Business Administration as their major. Visit https://www.csus.edu/college/business-administration/undergraduate/advising/impacted-major.html for more information.
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.
| Code | Title | Units |
|---|---|---|
| Required Upper Division (Major) Core Courses (24 Units) | ||
| DS 101 | Introduction to Business Analytics | 3 |
| FIN 101 | Business Finance | 3 |
| GM 105 | Strategic Management | 3 |
| HROB 101 | The Management of Contemporary Organizations | 3 |
| MGMT 102 | Business Communications | 3 |
| MIS 101 | Computer Information Systems for Management | 3 |
| MKTG 101 | Principles Of Marketing | 3 |
| OPM 101 | Operations Management | 3 |
| Total Units | 24 | |
Accountancy (ACCY) Concentration (24 units)
| Code | Title | Units |
|---|---|---|
| Required Courses (18 Units) | ||
| ACCY 111 | Intermediate Accounting I | 3 |
| ACCY 112 | Intermediate Accounting II | 3 |
| ACCY 121 | Cost Accounting | 3 |
| ACCY 131 | Survey of Auditing, Attest, and Assurance Topics | 3 |
| ACCY 171 | Federal Tax Procedures I | 3 |
| ACCY 141 | Accounting Information Systems Development | 3 |
| Electives (6 Units) | ||
| Select two of the following: | 6 | |
| Intermediate Accounting III | ||
| Advanced Accounting | ||
| Advanced Management Accounting | ||
| Accountants' Ethical and Professional Responsibilities | ||
| Accounting Data Analytics | ||
| Government and Nonprofit Accounting | ||
| Federal Tax Procedures II | ||
| International Accounting | ||
| Special Problems in Accountancy | ||
| Enterprise and E-Commerce Accounting Models | ||
| Internal Auditing (Internal Auditing) | ||
| Total Units | 24 | |
General Education Requirements1
| Code | Title | Units |
|---|---|---|
| Area A: Basic Subjects (9 Units) | ||
| A1 - Oral Communication | 3 | |
| A2 - Written Communication | 3 | |
| A3 - Critical Thinking | 3 | |
| Area B: Physical Universe and Its Life Forms (10 Units) | ||
| B1 - Physical Science | 3 | |
| B2 - Life Forms | 3 | |
| B3 - Lab (Note: Lab experience to be taken with one of the following: B1, B2 or B5) | 1 | |
| B4 - Math Concepts 2 | 0 | |
| B5 - Additional Course (Any B to reach 12 units) - Take upper-division course to complete Area & upper division requirements. | 3 | |
| Area C: Arts and Humanities (12 Units) | ||
| C1 - Arts | 3 | |
| C2 - Humanities | 3 | |
| C1/C2 - Area C Course | 3 | |
| C1/C2 - Area C Course - Take upper-division course to complete Area & upper division requirements. | 3 | |
| Area D: The Individual and Society (6 Units) | ||
| Area D Course | 3 | |
| Area D Course 2 | 0 | |
| Area D Course - Take upper-division course to complete Area & upper division requirements. | 3 | |
| Area E: Understanding Personal Development (3 Units) | ||
| Area E Course | 3 | |
| Area F: Ethnic Studies (3 Units) | ||
| Area F Course | 3 | |
| Total Units | 43 | |
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To help you complete your degree in a timely manner and not take more units than absolutely necessary, there are ways to use single courses to meet more than one requirement (overlap). For further information, please visit the General Education page.
Note: There is no way to list all possible overlaps so please consult with a professional advisor. The Academic Advising Center can be visited online, by phone (916) 278-1000, or email.
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Required in Major; also satisfies GE.
Graduation Requirements1
| Code | Title | Units |
|---|---|---|
| Graduation Requirements (required by CSU) (9 Units) | ||
| American Institutions: U.S. History | 3 | |
| American Institutions: U.S. Constitution & CA Government | 3 | |
| Writing Intensive (WI) | 3 | |
| Graduation Requirements (required by Sacramento State) (6 Units) | ||
| English Composition II | 3 | |
| Race and Ethnicity in American Society (RE) | 3 | |
| Foreign Language Proficiency Requirement 2 | 0 | |
- 1
To help you complete your degree in a timely manner and not take more units than absolutely necessary, there are ways to use single courses to meet more than one requirement (overlap). For further information, please visit the General Education page.
Note: There is no way to list all possible overlaps so please consult with a professional advisor. The Academic Advising Center can be visited online, by phone (916) 278-1000, or email.
- 2
If not satisfied before entering Sacramento State, it may be satisfied in General Education Area C2 (Humanities). "C- or better required." The alternative methods for satisfying the Foreign Language Proficiency Requirement are described here: https://www.csus.edu/college/arts-letters/world-languages-literatures/foreign-language-requirement.html
Note: Students with a declared major of BS in Business Administration (all concentrations) are exempt from the Foreign Language Graduation Requirement.
The following roadmaps are sample planning resources. Please consult your academic advisor and Academic Catalog for graduation requirements as you develop your individualized academic plan.
Business Administration (Accountancy), BS: 4-Year Roadmap
| Year 1 | ||
|---|---|---|
| First Semester | Units | |
| ECON 1B | Introduction to Microeconomic Analysis | 3 |
| MATH 24 | Modern Business Mathematics | 3 |
| MIS 10 | Business Applications | 2 |
| GE Area 1A - English Composition 2 | 3 | |
| Elective of Choice | 3 | |
| Units | 14 | |
| Second Semester | ||
| ACCY 1 | Accounting Fundamentals | 3 |
| MGMT 10 | Introduction to Business Law | 3 |
| STAT 1 | Introduction to Statistics | 3 |
| GE Area 1C - Oral Communication 2 | 3 | |
| GE Area 6 - Ethnic Studies 2 | 3 | |
| Units | 15 | |
| Year 2 | ||
| First Semester | ||
| ACCY 2 | Managerial Accounting | 3 |
| ECON 1A | Introduction to Macroeconomic Analysis | 3 |
| GE Area 1B - Critical Thinking 2 | 3 | |
| GE Area 3A - Arts 2 | 3 | |
| GR American Institutions (US History) 2 | 3 | |
| Units | 15 | |
| Second Semester | ||
| ENGL 20 | College Composition II | 3 |
| GE Area 3B - Humanities 2 | 3 | |
| GE Area 5B - Biological Science 2 | 3 | |
| Upper Division GE Area 4 - Social & Behavioral Sciences 2 | 3 | |
| GR American Institutions (GOVT) 2 | 3 | |
| Units | 15 | |
| Year 3 | ||
| First Semester | ||
| ACCY 111 | Intermediate Accounting I | 3 |
| ACCY 121 | Cost Accounting | 3 |
| HROB 101 | The Management of Contemporary Organizations | 3 |
| MGMT 102 | Business Communications | 3 |
| GE Area 5A - Physical Science 2 | 3 | |
| GE Area 5C - Laboratory 2 | 1 | |
| Units | 16 | |
| Second Semester | ||
| ACCY 112 | Intermediate Accounting II | 3 |
| DS 101 | Introduction to Business Analytics | 3 |
| MKTG 101 | Principles Of Marketing | 3 |
| ACCY Elective 3 | 3 | |
| Upper Division GE Area 5 or 2 - Science or Mathematical Concepts/Quantitative Reasoning 2 | 3 | |
| Units | 15 | |
| Year 4 | ||
| First Semester | ||
| ACCY 171 | Federal Tax Procedures I | 3 |
| FIN 101 | Business Finance | 3 |
| OPM 101 | Operations Management | 3 |
| ACCY Elective 3 | 3 | |
| Elective of Choice | 3 | |
| Units | 15 | |
| Second Semester | ||
| ACCY 131 | Survey of Auditing, Attest, and Assurance Topics | 3 |
| ACCY 141 | Accounting Information Systems Development | 3 |
| GM 105 | Strategic Management | 3 |
| MIS 101 | Computer Information Systems for Management | 3 |
| Upper Division GE Area 3 - Arts or Humanities + Writing Intensive 2 | 3 | |
| Units | 15 | |
| Total Units | 120 | |
Business Administration (Accountancy), BS: 2-Year Roadmap
| Year 1 | ||
|---|---|---|
| First Semester | Units | |
| ACCY 111 | Intermediate Accounting I | 3 |
| ACCY 121 | Cost Accounting | 3 |
| HROB 101 | The Management of Contemporary Organizations | 3 |
| MGMT 102 | Business Communications | 3 |
| Upper Division GE Area 4 - Social & Behavioral Sciences + American Institutions (GOVT) 2 | 3 | |
| Units | 15 | |
| Second Semester | ||
| ACCY 112 | Intermediate Accounting II | 3 |
| DS 101 | Introduction to Business Analytics | 3 |
| MKTG 101 | Principles Of Marketing | 3 |
| ACCY Elective 3 | 3 | |
| Upper Division GE Area 5 or 2 - Science or Mathematical Concepts/Quantitative Reasoning 2 | 3 | |
| Units | 15 | |
| Year 2 | ||
| First Semester | ||
| ACCY 171 | Federal Tax Procedures I | 3 |
| FIN 101 | Business Finance | 3 |
| OPM 101 | Operations Management | 3 |
| ACCY Elective 3 | 3 | |
| GR American Institutions (US History) 2 | 3 | |
| Units | 15 | |
| Second Semester | ||
| ACCY 131 | Survey of Auditing, Attest, and Assurance Topics | 3 |
| ACCY 141 | Accounting Information Systems Development | 3 |
| GM 105 | Strategic Management | 3 |
| MIS 101 | Computer Information Systems for Management | 3 |
| Upper Division GE Area 3 - Arts or Humanities + Writing Intensive 2 | 3 | |
| Units | 15 | |
| Total Units | 60 | |
- 1.
Any course not completed in the first semester should be taken in the second or a later semester.
- 2.
Please see General Education/Graduation Requirement course options.
- 3.
Please see an academic advisor for elective options.