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Accountancy
In the College of Business Administration
Office: Student Services 2411
Telephone: (619) 594-5310
Fax: (619) 594-3675
A Member of the American Assembly of
Collegiate Schools of Business.
Emeritus: Brodshatzer, Dodds, Ferrel, Harned, Meier, Snudden
Director: Whittington
The Vern E. Odmark Chair in Accountancy: Chow
The Price Waterhouse Alumni Professor of Accountancy: Capettini
Professors: Bailey (Dean), Barnett, Butler, Grudnitski, Lightner, K., Meigs, Oestreich, Samuelson, Toole, Whittenburg, Whittington, -Williamson
Associate Professors: Houston, Joh, Lightner, S., Venable
Lecturer: Snyder
Master of Business Administration.
Master of Science degree in accountancy.
Major in accounting with the B.S. degree in business
administration.
Teaching major in business for the single subject teaching credential.
Minor in accounting.
Certificate in accounting.
Established in recognition of Dr. Vern Odmark for his 25 years of teaching at SDSU, basic support is provided by contributions from friends, alumni, and corporations, including many major national accounting firms. The chair acknowledges the University's objective of continuing the high standards of teaching excellence and professionalism that characterized Odmark's career.
Dr. Chee W. Chow has held the position since its creation in 1984. He is widely recognized throughout the country for the breadth of his research and his technical thoroughness.
The Price Waterhouse Alumni Professor was established in 1993 to recognize innovative excellence in the teaching of accounting. The professorship is designed to enhance the School of Accountancy's ability to attract and retain top-quality accounting educators and scholars.
The professorship is funded by a combination of contributions from the Price Waterhouse Foundation, the local San Diego office, and SDSU alumni and friends of the school on staff with Price Waterhouse both locally and nationwide.
Dr. Robert Capettini holds the position. He was heavily involved in creating the new, broad-based, integrated accounting curriculum which was introduced in the fall of 1993.
The undergraduate business administration program at San Diego State University is structured such that students desiring a business administration major are first admitted to the prebusiness administration major for their first two years of university work. During these first two years students should complete general education courses and a common core of nine lower division preparation for the business major courses-Accountancy 201, Financial Accounting Fundamentals; 202, Managerial Accounting Fundamentals; Finance 140, Legal Environment of Business; Economics 101, Principles of Economics (Macro); Economics 102, Principles of Economics (Micro); Information and Decision Systems 180, Principles of Information Systems; Information and Decision Systems 290, Business Communication (not required for accounting majors); Mathematics 119, Elementary Statistics for Business; and Mathematics 120, Calculus for Business Analysis. These prerequisite courses may not be taken Cr/NC; the minimum grade in each class is C. All students must have fulfilled the SDSU Mathematics Competency and SDSU Writing Competency requirements and have completed 56 college units.
Supplemental admissions criteria must be met before students may declare an upper division major and be eligible for upper division courses. For current information concerning admissions criteria and procedures, contact the Business Undergraduate Program Office (BA 448).
Also, before enrolling in upper division courses offered by the College of Business Administration, students must be competent in the operation of personal computers, including word processing and spreadsheets. These skills are required in upper division business courses.
Business administration majors may not complete a minor in the College of Business Administration.
The College of Business Administration is concerned that each individual upper division student makes reasonable academic progress toward earning a degree. To this end, the College will counsel students who have earned less than a "C" (2.0) average each semester. Further, such students will be warned that continued poor performance may result in their removal from any business major.
Lower Division: Courses clearly equivalent in scope and content to San Diego State University courses required for minors or as preparation for all business majors will be accepted from regionally accredited United States institutions and from foreign institutions recognized by San Diego State University and the College of Business Admin-istration.
Upper Division: It is the policy of the San Diego State University College of Business Administration to accept upper division transfer credits where (a) the course content, requirements, and level are equivalent to San Diego State University courses and (b) where the course was taught in an American Assembly of Collegiate Schools of Business accredited program. Exceptions require thorough documentation evidencing the above standards.
The major in accountancy provides basic concepts of accounting and business knowledge to students seeking professional careers in the field. Growing with the increased complexity of the business world, accounting continues to offer a wide choice of careers and opportunities.
The School of Accountancy offers two programs at the undergraduate level: The Business Accounting Program and the Professional Accountancy Program.
The Business Accounting Program offers courses to prepare students for a variety of entry-level financial or general business positions, or for graduate work in accounting, business, or law. This track leads to a B.S. in Business Administration, Accounting.
The Professional Accountancy Program is for students who plan to pursue professional accounting careers in public accounting firms, corporations, and not-for-profit and governmental organizations. Completion of this program (158 units) results in the awarding of the B.S. in Business Administration (Accounting) and the M.S. in Accountancy when the requirements for each degree have been completed. Application for this program may be made during the semester in which the student completes 95 units and has completed (or is completing) Accountancy 322. In addition to the completed application, admission will be based upon the attainment of above-average grades in all upper division accountancy classes and a strong SDSU overall GPA and GMAT score.
Preparation for the Major. Accountancy 201 and 202; Economics 101 and 102; Economics 201 or Mathematics 119; Mathematics 120; Finance 140; Information and Decision Systems 180. (24 units)
These prerequisite courses may not be taken Cr/NC; the minimum grade in each class is C. Additional progress requirements must be met before a student is admitted to an upper division major.
Upper Division Writing Requirement. Information and Decision Systems 390W with a grade of C (2.0) or better.
Business Accounting Program Major. Forty-three upper division units consisting of Accountancy 321, 322, 421; Finance 323; Information and Decision Systems 301, 302, and 390W; Management 350; Management 405 or Information and Decision Systems 404; Marketing 370; Economics 320 or 321 or Finance 321. A minimum of 64 units of coursework applicable to the bachelor's degree must be completed outside the areas of business administration and economics. A "C" (2.0) average is required in the courses stipulated here for the major. A maximum of six lower division units of accountancy courses may be used to satisfy degree requirements for the B.S. in Business Administration degree. No more than 26 units of the student's degree requirements may be in upper division accountancy courses. Of the 128 units required for the degree, at least 60 units must be at the upper division level.
Professional Accountancy Program Major. Students must successfully complete 158 units to be awarded first the B.S. degree in Business Administration, Accounting, and then the M.S. degree in Accountancy. Students MUST file for graduation and compete the B.S. degree in Business Administration BEFORE continuing on to the M.S. degree in Accountancy. At least 60 units must be completed at the upper division level. A maximum of six units of lower division accountancy courses may be used to satisfy the requirements for the degrees. No more than 30 units may be in courses numbered 600 and above. Students must achieve a "C" (2.0) average in the following courses: Accountancy 321, 322, 421; Finance 323; Information and Decision Systems 301, 302, 390W; Management 350; Management 405 or Information and Decision Systems 404; Marketing 370; Economics 320 or 321 or Finance 321. Students must achieve at least a "B" (3.0) average in the classes specified on their official program for the master's degree.
Suggested Course of Study for the Professional Accountancy Program: Students should have completed 65 units, including all lower division General Education and Preparation for the Major, before beginning their upper division work.
JUNIOR YEAR
(Fall Semester)
Units
Accountancy 321 6
Finance 323 3
Management 350 3
Information and Decision Systems 301 3
15
(Spring Semester) (Students should take the GMAT early in this semester)
(Apply for Professional Accountancy Program - PAP)
Accountancy 322 6
Economics 320 or 321 or Finance 321 3
Information and Decision Systems 302 3
Information and Decision Systems 390W 4
16
SENIOR YEAR
(Fall Semester)
Accountancy 421 6
General Education Explorations 3
General Education Explorations 3
Marketing 370 3
15
(Spring Semester)
Non-business elective 3
General Education Explorations 3
Management 405 or
Information and Decision Systems 404 3
Upper division elective 3
Upper division elective 3
15
FIFTH YEAR
(Fall Semester)
500-level accountancy elective 3
Graduate accountancy elective 3
Graduate accountancy elective 3
Graduate non-accountancy elective 3
Graduate non-accountancy elective 3
15
(Spring Semester)
Graduate accountancy elective 3
Graduate accountancy elective 3
Graduate non-accountancy elective 3
Graduate non-accountancy elective 3
Accountancy 790 3
15
All candidates for the single subject teaching credential in business must complete all requirements for the applicable specialization as outlined in this section of the catalog under Policy Studies or Teacher Education. Students must complete the requirements for a major in one of the five departments within the College of Business Administration. In consultation with the single subject credential adviser in the College of Business Administration, undergraduate students must develop programs which fulfill the State credential requirements. All undergraduate majors must demonstrate office skills proficiency. Finance 589, Personal Financial Planning, is required of all teaching credential majors. Of the 128 units required for the degree, at least 60 units must be at the upper division level.
Student programs must be approved in advance by the College of Business Administration single subject credential adviser.
The minor in accounting consists of a minimum of 24 units to include Accountancy 201, 202, 321, 322, Information and Decision Systems 301, and Mathematics 120.
Courses in the minor may not be counted toward the major, but may be used to satisfy preparation for the major and general education requirements, if applicable. A minimum of six upper division units must be completed in residence at San Diego State University. Students with a major in the College of Business Administration or in International Business may not complete a minor in the College of Business Administration. Students must officially declare the minor before taking any upper division business courses. Additional requirements must be met before the student may obtain permission to declare a business minor. See an adviser in the Business Undergraduate Program Office (BA 448) for more information.
The purpose of the Accounting Certificate is to provide professional and postbaccalaureate certification to accounting and nonaccounting professionals in San Diego.
Students must apply and be admitted to the program before the completion of 18 certificate units. The certificate requires 30 units to include Accountancy 201, 202, 321*, 322+, and 421 (24 units) and approved electives to make a total of 30 units. Accountancy 201 and 202 must be completed with a minimum grade of C (2.0) and the certificate coursework must be completed with a minimum grade point average of C (2.0).
Courses with relevant content may be substituted for the courses listed above with the approval of the certificate adviser. Courses in the certificate may not be counted toward the major or minor.
A maximum of six lower division units of accountancy courses may be applied to bachelor's degree requirements for all majors in the College of Business Administration.
201. Financial Accounting Fundamentals (3) I, II, S
Theory and practice of accounting applicable to recording, summarizing, and reporting of business transactions for external reporting and other external uses. Asset valuation; revenue and expense recognition; various asset, liability, and capital accounts. Not open to students with credit in Accountancy 210A, 210B. Preparation requirement for business majors.
202. Managerial Accounting Fundamentals (3) I, II, S
Prerequisite: Minimum grade of C in Accountancy 201. Proof
of completion of prerequisite required: Copy of transcript.
Selection and analysis of accounting information for internal use by managers. Using financial information for planning and control purposes.
296. Experimental Topics (1-4)
Selected topics. May be repeated with new content. See Class Schedule for specific content. Limit of nine units of any combination of 296, 496, 596 courses applicable to a bachelor's degree.
309. The Accounting Profession (1) Cr/NC
Prerequisite: Approved upper division business major, business
minor, or other approved major.
Analysis and evaluation of professional opportunities that utilize the accounting and reporting functions.
321. Integrative Accounting Topics I (6)
Prerequisites: Information and Decision Systems 180; minimum
grade of C in both Accountancy 201 and 202. Completion of General
Education requirement in Written Communication and Oral Communication. Not open to students with credit in both Accountancy 325 and
326. Proof of completion of prerequisites required: Copy of
transcript.
Information and accounting systems to satisfy the decision making requirements of managers and external users. Includes material typically contained in Intermediate Accounting I, Managerial Cost Accounting Systems, and Federal Income Tax I courses. Not open to students with credit in Accountancy 300 and 302.
322. Integrative Accounting Topics II (6)
Prerequisites: Minimum grade of C in Accountancy 321. Not open
to students with credit in both Accountancy 406 and 506. Credit or concurrent registration in Information and Decision Systems 390W. Proof
of completion of prerequisites required: Copy of transcript.
Preparation and use of financial statement information. Design and audit of the accounting system which produces this information. Includes material typically contained in accounting information systems, and auditing courses.
325. Intermediate Managerial and Tax Accounting (3)
Prerequisites: Accountancy 202. Approved upper division business
major or minor or other approved major. Not open to accounting
majors.
Theories, practices, and concepts needed to satisfy decision making requirements of internal users; tax considerations to managerial decision making. May not be taken for credit by accounting majors.
326. Intermediate Financial Accounting (3)
Prerequisite: Accountancy 202. Approved upper division business major or minor or other approved major. Not open to accounting majors.
Theories, practices, and concepts needed to satisfy the decision making requirements of external users; financial reporting for enterprises engaged in international trade of business. May not be taken for credit by accounting majors.
404. Federal Taxation of Individuals (4) I, II, S
Prerequisites: Accountancy 201 and 202. Approved upper division
business major, business minor, or other approved major. Proof of
completion of prerequisites required: Copy of transcript.
Taxation of individuals, including income, deductions, credits, social security taxes, and property transactions.
409. Field Study in Taxation (1) Cr/NC II
Prerequisite: Accountancy 321.
Income tax preparation in the field. Follows procedures of IRS VITA Program. IRS instruction followed by faculty supervised fieldwork. (Student must be available for special IRS tax school.)
421. Integrative Accounting Topics III (6)
Prerequisites: Information and Decision Systems 301, 390W; minimum grade of C in Accountancy 322. Proof of completion of prerequisites required: Copy of transcript.
Tax considerations in selecting the form of organization, accounting information for managerial performance evaluation, and system development and financial reporting issues; financial and tax research methods. Includes material typically contained in Intermediate Accounting II.
496. Selected Topics in Accountancy (1-4) I, II
Prerequisite: Consent of department chair.
Selected areas of concern in accountancy. See Class Schedule for specific content. May be repeated with new content with consent of department chair. Limit of nine units of any combination of 296, 496, 596 courses applicable to a bachelor's degree. Maximum credit six units.
498. Investigation and Report (1-3) I, II
Prerequisites: Senior standing and consent of instructor.
A comprehensive and original study of a problem connected with accounting under the direction of one or more members of the accounting staff. May be repeated with new content. Maximum credit six units.
499. Special Study (1-3) I, II
Prerequisite: Consent of instructor.
Individual study. Maximum credit six units.
501. Advanced Accounting Problems (4) I, II
Prerequisites: Minimum grade of C in Accountancy 322; credit or
concurrent registration in Accountancy 421. Proof of completion of
prerequisites required: Copy of transcript.
Problems involved in partnerships, consignments, consolidations, receiverships, foreign exchange, fund accounting, and other specialized areas.
502. Advanced Managerial Accounting (3)
Prerequisite: Minimum grade of C in Accountancy 322; credit or
concurrent registration in Accountancy 421. Proof of completion of
prerequisite required: Copy of transcript.
Use of accounting information systems for managerial decision making. Introduction to decision-making situations which use accounting information for full or partial resolution. Consideration of uncertainty, decision theory and specific decision contexts.
504. Federal Taxation of Business Enterprises (4) I, II, S
Prerequisite: Credit or concurrent registration in Accountancy 421
or credit in Accountancy 404.
Taxation of corporations, partnerships, estates, and trusts. Gift and estate tax.
508. Accounting for Not-For-Profit Organizations (3)
Prerequisite: Minimum grade of C in Accountancy 322. Proof of
completion of prerequisite required: Copy of transcript.
Principles of fund accounting useful in state and local governmental units, hospitals, colleges, and universities. Comparisons with commercial accounting emphasized. Includes study of budgetary accounting, appropriations, encumbrances, internal checks and auditing procedures.
596. Contemporary Topics in Accounting (1-3)
Prerequisites: Minimum grade of C in Accountancy 322, credit or
concurrent registration in Accountancy 421. Proof of completion of
prerequisites required: Copy of transcript.
Contemporary topics in modern accounting. May be repeated with new content. See Class Schedule for specific content. Limit of nine units of any combination of 296, 496, 596 courses applicable to a bachelor's degree. Maximum credit of six units of 596 applicable to a master's degree. Maximum combined credit of six units of 596 and 696 applicable to a 30-unit master's degree.
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