Search This Catalog (1998-99) First First Page Prev Courses & Curricula Next Administration, Rehabilitation Counseling and Postsecondary Education Last Faculty and Administration

Accountancy

Bottom of Page

A member of AACSB--The International Association for Management Education.

Faculty

Emeritus: Brodshatzer, Ferrel, Harned, Meier, Meigs, Snudden

Director: Barnett
The Vern E. Odmark Chair in Accountancy: Chow
The Price Waterhouse Alumni Professor of Accountancy: Capettini
Professors: Bailey, Barnett, Butler, Capettini, Chow, Grudnitski, Lightner, K., Oestreich, Samuelson, Toole, Whittenburg, Williamson
Associate Professors: Houston, Joh, Lightner, S., Venable
Lecturers: Doran, Snyder

Offered by the School

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.

The Vern E. Odmark Chair in Accountancy

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 of Accountancy

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 centrally involved in creating the new, broad-based, integrated accounting curriculum that was introduced in the fall of 1993.

Admission to the Major

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 120, Calculus for Business Analysis; and Statistics 119, Elementary Statistics for Business. 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.

Retention Policy

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.

Transfer Credit

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 Administration.

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 AACSB--The International Association for Management Education accredited program. Exceptions require thorough documentation evidencing the above standards.

The Major

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.

Accounting Major

Preparation for the Major. Accountancy 201 and 202; Economics 101 and 102; Economics 201 or Statistics 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-nine upper division units consisting of Accountancy 321 (or 318 and 319), 322, 421, 422, and three units of upper division accountancy electives (not including Accountancy 325 or 326); Finance 323; Information and Decision Systems 301, 302, and 390W; Management 350; Business Administration 404 or Management 405; 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. Of the 128 units required for the degree, at least 60 units must be at the upper division level. This includes the 49 units listed above, nine units of upper division General Education, and at least two units of upper division electives, chosen from within or outside of Business Administration. A minimum of 64 units applicable to the bachelor's degree must be completed outside the areas of business administration and economics. A maximum of six units of lower division accountancy courses may be used to satisfy degree requirements.

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 complete the B.S. degree in Business Administration BEFORE continuing on to the M.S. degree in Accountancy. Students must apply and be admitted to the M.S. Accountancy program (including completion of the Graduate Management Admissions Test) as listed in the Graduate Bulletin. 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 (or 318 and 319), 322, 421, 422, and three units of upper division accountancy electives; Finance 323; Information and Decision Systems 301, 302, 390W; Management 350; Business Administration 404 or Management 405; 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.

Business Major

For the Single Subject Teaching Credential
With the B.S. Degree in Business Administration

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.

Accounting Minor

The minor in accounting consists of a minimum of 24 units to include Accountancy 201, 202, 321 (or 318 and 319), 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. Students must meet the prerequisites for the minor in effect at the time that they declare the minor. The current prerequisites for admission to the accounting minor include completion of the following courses with a grade of C or better: Economics 101, 102, and a three unit course in statistics (Statistics 119 is recommended); completion of the General Education requirements in Communication and Critical Thinking; completion of an additional nine units in the department of the student's major, including at least three units of upper division courses. Students must also meet the GPA requirement in effect at the time that they declare the minor. Contact the Business Undergraduate Program Office (BA 448) for admissions criteria and procedures.

Accounting Certificate

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* (or 318 and 319), 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.

Courses

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.

Selection and analysis of accounting information for internal use by managers. Using financial information for planning and control purposes.

Analysis and evaluation of professional opportunities that utilize the accounting and reporting functions.

First half of the material included in Accountancy 321. Not open to students with credit in both Accountancy 325 and 326 or in Accountancy 321.

Second half of the material included in Accountancy 321. Not open to students with credit in both Accountancy 325 and 326 or in Accountancy 321.

Information and accounting systems to satisfy decision making requirements of managers and external users. Introduction to taxation and tax considerations in selecting the form of organization. Includes topics typically contained in Intermediate Accounting I, Managerial and Cost Accounting, Accounting Information Systems, and Federal Income Tax courses. Not open to students with credit in Accountancy 325 and 326.

Financial and tax research methods, taxation topics, accounting information systems, financial reporting issues, preparation and use of financial statement information, and accounting issues of not-for-profit organizations. Includes material typically contained in Accounting Information Systems, Accounting for Not-for-Profit Organizations, Federal Income Tax, and Intermediate Accounting II.

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.

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.

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.)

Audit of financial statements, consolidated financial reporting issues, and advanced financial accounting topics. Includes material typically contained in Auditing and Advanced Accounting.

Accounting information for managerial performance evaluation, advanced financial reporting issues, and international accounting. Include material typically contained in International Accounting, Advanced Accounting, and Management Control Systems.

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.

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.

Individual study. Maximum credit six units.

Problems involved in partnerships, consignments, consolidations, receiverships, foreign exchange, fund accounting, and other specialized areas.

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.

Taxation of individuals, including income, deductions, credits, social security taxes, and property transactions. (Formerly numbered Accountancy 404.)

Taxation of corporations, partnerships, estates, and trusts. Gift and estate tax.

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.

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.

Top of Page