Accounting, BS

Program Information

The Bachelor of Science in Accounting program prepares students for careers in both for-profit and not-for-profit organizations, either as accountants or for positions that require an accountant’s skills. The program provides a high-quality education that integrates accounting principles and methods with real-world, practical training from leading-edge professionals. In addition, the program commits a significant portion of resources for the development of a well-rounded professional through liberal studies education. The program is committed to helping adult undergraduate students gain strong practical skills and knowledge in accounting principles, income tax and auditing standards. Students will learn the technical aspects of accounting and appreciate the economic consequences of accounting rules and practices. Skills acquired will advance students’ ability to analyze problems and clearly communicate solutions consistent with ethical standards.

Student Learning Outcomes

Students who complete the Bachelor of Science in Accounting, including the general education program, will be able to:

Examine data and argument, as informed by interdisciplinary approaches to business management and organizational leadership.
Demonstrate effective communication skills.
Recognize the need for information in professional and business contexts and to responsibly access, evaluate and apply information using a variety of research tools and methods.
Develop strategies for organizational challenges using an understanding of business functional areas, management theory, principles, ethical reasoning, and innovative approaches.
Prepare financial statements in accordance with Generally Accepted Accounting Principles.
Employ critical thinking skills and current technologies to analyze financial data and the effects of differing financial accounting methods on the financial statements.
Demonstrate an understanding of current auditing standards and acceptable practices, as well as, the impact of audit planning, risk, and rendering an opinion on the engagement.
Apply cost accounting methods to evaluate and project business performance.
Demonstrate an understanding of the principles of taxation.
Recognize and understand ethical issues related to the accounting profession.

Requirements for the Bachelor of Science in Accounting

The degree requires completion of 120 units as follows:

General Education - 30 units
Major: Directed Electives - 27 units
Business: Directed Electives - 24 units
Major: Free Electives - 12 units
Free Electives - 27 units

Each course listed carries three semester units of credit, unless otherwise noted. A cumulative grade-point average of 2.00 “C” or higher is required in all courses taken at Golden Gate University.

Note: Students must complete a minimum of 27 undergraduate accounting units, including ethics (ACCTG 102), and 24 undergraduate business units to qualify for the CPA exam. Completing the Major and Business Directed Electives in the degree satisfies these requirements.

General Education - 30 units

Core Courses - 9 units

Students must complete the following courses:

COMM 1 Professional Writing and AI 3 unit(s)
CS 1 AI Applications in the Workplace 3 unit(s)
MATH 1 Quantitative Reasoning with AI 3 unit(s)

Competencies and Ethics: Directed Electives - 15 units

Select 15 units from the following:

COMM 40 Understanding Communication 3 unit(s)
CRTH 10 Critical Thinking 3 unit(s)
ENGL 60 Research Writing 3 unit(s)
MATH 40 Statistics 3 unit(s)
PHIL 50 Professional and Personal Ethics 3 unit(s)

General Studies: Free Electives - 6 units

Select 6 units from the following:

ACCTG 1A Introductory Financial Accounting 3 unit(s)
ECON 1 Principles of Microeconomics 3 unit(s)
FP 320 Introduction to Personal Financial Planning 3 unit(s)
PSYCH 10 Introduction to Psychology 3 unit(s)
SOSC 60 Introduction to Sociology 3 unit(s)
A course used to fulfill a General Education requirement may also be used to fulfill other degree requirements.

Major: Directed Electives - 27 units

Select 27 units from the following:

ACCTG 1A Introductory Financial Accounting 3 unit(s)
ACCTG 1B Introductory Managerial Accounting 3 unit(s)
ACCTG 100A Intermediate Accounting I 3 unit(s)
ACCTG 100B Intermediate Accounting II 3 unit(s)
ACCTG 102 Accountants Professional Responsibilities and Ethics 3 unit(s)
ACCTG 103 Advanced Accounting: Consolidations 3 unit(s)
ACCTG 105 Cost Management 3 unit(s)
ACCTG 108A Federal Income Tax I 3 unit(s)
ACCTG 111 Auditing 3 unit(s)
Note: ACCTG 1A and 1B, ACCTG 100A, ACCTG 100B, and ACCTG 111 are MSADA foundation courses. Students who intend to pursue the Master of Science in Accounting Data & Analytics (MSADA) must earn a “B” or better in these courses to satisfy the program’s foundation requirement.

Business: Directed Electives - 24 units

Select 24 units from the following:

ACCTG 145 Law of Contracts, Sales and Commercial Transactions 3 unit(s)
ECON 1 Principles of Microeconomics 3 unit(s)
ECON 2 Principles of Macroeconomics 3 unit(s)
FI 100 Financial Management 3 unit(s)
MGT 100 The Manager as Communicator 3 unit(s)
MGT 140 Management Principles 3 unit(s)
MGT 141 Organizational Leadership 3 unit(s)
MKT 100 Principles of Marketing 3 unit(s)

Major: Free Electives - 12 units

Students must take four courses (12 units) from the following undergraduate or graduate coursework:

ACCTG 119 Accounting Information Systems 3 unit(s)
ACCTG 159 Accounting Research and Communication 3 unit(s)
MGT 100 The Manager as Communicator 3 unit(s)
MGT 190 Entrepreneurship and Small Business 3 unit(s)
ACCTG 300 Accounting Research and Communication 3 unit(s)
ACCTG 336 Introduction to Data Analytics for Accountants 3 unit(s)
ACCTG 339 Automation and Innovative Technologies 3 unit(s)
ACCTG 351C Analysis of Financial Information for Accountants 3 unit(s)
MGT 301 Entrepreneurship and New Business Development 3 unit(s)

Free Electives - 27 units

Students may take any 27 units of undergraduate coursework, including transfer credit or approved graduate coursework to fulfill this requirement.

Declaring Minors

Students may declare up to two minors for their bachelor’s degree programs. Students seeking to declare more than two minors will be required to appeal to the dean for approval.

Students will not be permitted to declare minors at the point of application but may do so following admission or prior to degree conferral. Students should make their minor declarations through their assigned academic advisors by submission of the Declaration of Minor form.

Students’ diplomas will list the minors that they had successfully completed at the time their degrees were conferred. Students may not declare additional minors after their degrees have been conferred.

Bachelor’s degree-seeking students may declare the minors shown below. Note: students may not declare minors that are the same as their majors.