Business, Accounting Concentration, BS

Print Degree Planner (opens a new window) |

Program Information

With an emphasis on the quantitative skills needed in the business environment, the Bachelor of Science in Business (BSB) provides a solid foundation in the disciplines of accounting, finance, operations, management and business analysis. While studying the core subjects, students will also examine in depth a wide spectrum of business-related issues, such as how to run a business (including their own, should entrepreneurship be the goal); how to understand the changing definition of profit in today’s global marketplace; and the causes of business success and failure. The BS in Business also provides a fast track for admission to the MBA, as well as Master of Science degrees in Taxation, Finance and Marketing, and Master of Science in Accounting Data & Analytics as well as the Master of Arts in Counseling Psychology and Industrial-Organizational Psychology.

The BSB implements a flexible course of study designed to build skills in the quantitative and analytical areas needed for success while maximizing the number of transfer credits counted toward the degree. The choice of eleven concentrations allows students to align coursework with their career interest - ensuring students develop the skills needed to reach their professional goals.

Student Learning Outcomes

Students who complete the BSB, including the general education program, will be able to:

Construct written communications that articulate and promote business ideas, arguments, or solutions.
Demonstrate interpersonal communication skills through persuasive speech, and in providing clear directions, instructions, and guidelines within a business setting.
Address a complex business problem applying methods and tools from finance and accounting.
Demonstrate ethical decision‐making in business and develop strategies, practices, and policies that advance ethical management practices and corporate social responsibility.
Locate, evaluate and apply information, using a variety of research tools, in analysis of a complex business problem.
Apply statistical concepts, methods and tools to analyze and interpret data in the formulation of business strategies and tactics.
Demonstrate the self‐awareness and habits required to identify, integrate, and apply new information and skills that increase personal and professional effectiveness in business contexts.
Integrate and apply concepts, theories, strategies, and tactics of business management to develop actionable solutions to business problems.
Apply knowledge of the global economy in analyzing business problems.

Declaring Program Concentrations

Students may declare concentrations when they have completed the coursework required for their desired concentrations, or after the “Last Day to Drop Course without Tuition Charge” (per the Academic Calendar) for their final terms, if they will be able to complete their concentrations in their final terms.

To be eligible to declare concentrations, students must have already completed the required concentration coursework, or be able to complete it in their final terms without requiring waivers, substitutions, or directed study courses, unless they are approved in advance by the department chair, program director, or dean.

Students may declare up to two concentrations in a given degree program. Students seeking to declare more than two concentrations will be required to appeal to the dean or vice president of academic affairs for approval. Students’ diplomas will list the concentrations that they had successfully completed at the time their degrees were conferred. Students may not declare additional concentrations after their degrees have been conferred.

The following concentrations are available:

Requirements for the Bachelor of Science in Business

The Bachelor of Science in Business (BSB) requires completion of 123 units as follows: 60 units of general education coursework (includes 21 units of liberal studies core and 21 units of foundation courses in preparation for the major), 30 units required for the major and 33 units of general electives or a combination of concentration and general elective 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.

All degree-seeking undergraduate students must complete their English, mathematics and critical thinking requirements within their first 27 units at Golden Gate University, unless they have already earned credit for the equivalent courses from another institution and have had those courses accepted in transfer by Golden Gate University. If either Math or English requirements for the degree have not been satisfied, newly enrolled students must take placement tests to ensure proper placement in the appropriate Math or English course. Students may also choose to waive the placement tests and enroll in the first course in either series, which are ENGL 10A and MATH 10 . (See the course descriptions below to identify courses that have prerequisite course requirements.)

General Education Requirements - 60 units

UGP 10 Gateway to Success 3 unit(s) (To be taken in first term of program)
CRTH 10 Critical Thinking 3 unit(s)
ENGL 1A Expository Writing 3 unit(s)
ENGL 1B Research Writing 3 unit(s)
ENGL 120 Business Writing 3 unit(s)

One of the following:

COMM 35 Speech Communication 3 unit(s)
COMM 40 Understanding Communication 3 unit(s)

Liberal Studies Core - 21 units

ARTS 50 Contemporary Arts and Culture 3 unit(s) (or any other ARTS course offered)
HIST 50 Contemporary American Economic History 3 unit(s) (or any other HIST course offered)
HUM 50 Examining the Humanities 3 unit(s) (or any other HUM course offered)
LIT 50 Principles of Storytelling 3 unit(s) or LIT 160 Business in Movies 3 unit(s) (or any other LIT course offered)
PHIL 50 Professional and Personal Ethics 3 unit(s) (or any other PHIL course offered)
SCI 50 Science, Technology and Social Change 3 unit(s) (or any other SCI course offered)
SOSC 50 American Government in the 21st Century 3 unit(s) (or any other SOSC course offered)
OR
PSYCH 10 Introduction to Psychology 3 unit(s) (or any other PSYCH course offered)

Foundation- 21 units

MATH 30 College Algebra 3 unit(s)
MATH 40 Statistics 3 unit(s)
MATH 104 Quantitative Fluency for Business Managers and Leaders 3 unit(s)
ACCTG 1A Introductory Financial Accounting 3 unit(s) (*MSADA foundation course.)
ACCTG 1B Introductory Managerial Accounting 3 unit(s) (*MSADA foundation course.)
ECON 1 Principles of Microeconomics 3 unit(s)
ECON 2 Principles of Macroeconomics 3 unit(s)
*Students who intend to pursue the Master of Science in Accounting Data & Analytics (MSADA) must earn a “B” or better in these courses in order to satisfy the program’s foundation requirement.

Major Requirements - 30 units

FI 100 Financial Management 3 unit(s)
ITM 125 Management Information Systems 3 unit(s)
MGT 100 The Manager as Communicator 3 unit(s)
MGT 140 Management Principles 3 unit(s)
MGT 145 Law of Contracts, Sales and Commercial Transactions 3 unit(s)
MGT 156 Management Policy and Strategy 3 unit(s) (Capstone course to be taken in final term of program)
MGT 173 Human Resource Management 3 unit(s)
MGT 179 Introduction to International Business 3 unit(s)
MKT 100 Principles of Marketing 3 unit(s)
OP 100 Principles of Operations Management 3 unit(s)

Accounting Concentration - 33 units

The concentration in accounting prepares students for a career in the areas of financial and managerial accounting, internal and external auditing, and taxation. It satisfies the education requirements for the CPA and CMA examinations. Beyond technical accounting skills, students will graduate with practical skills and a sound foundation in economics, law, finance, management, information systems, quantitative methods and communications. Students who wish to engage in an accounting internship are encouraged to include ACCTG 198 in the general electives required for the program.

Required Courses - 21 units

ACCTG 100A Intermediate Accounting I 3 unit(s) (*MSADA foundation course.)
ACCTG 100B Intermediate Accounting II 3 unit(s) (*MSADA foundation course.)
ACCTG 102 Accountants Professional Responsibilities and Ethics 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) (*MSADA foundation course.)
ACCTG 159 Accounting Research and Communication 3 unit(s) (Capstone course to be taken in final term of program.)
*Students who intend to pursue the Master of Science in Accounting Data & Analytics (MSADA) must earn a “B” or better in these courses in order to satisfy the program’s foundation requirement.

Elective Courses - 12 units

General Electives

Four 3-unit upper or lower-division courses from any subject.

Path2CPA and Elective Courses - 12 units

The Path2CPA option makes the journey to an advanced degree quicker and less expensive. Students can earn a Master of Science in Accounting Data & Analytics (MSADA) or Master of Science in Taxation in as little as one year after completing GGU’s Bachelor of Science in Accounting or Bachelor of Science in Business with Accounting Concentration. The Path2CPA option can also satisfy the 150-hour education requirement for CPA licensure. Pursuing this option eliminates the requirement to apply for either of these Master’s programs and no GMAT/GRE test score is required.

The Path2CPA electives include up to four designated graduate-level courses. The graduate-level courses will be included in the unit totals and GPAs for both applicants’ undergraduate Accounting and graduate-level Accounting or Taxation degree programs. Students whose cumulative GPAs in the graduate-level courses fall below a 3.00 GPA will be conditionally admitted to either of these Master’s programs.

Choose one pathway program:

Master of Science in Accounting Data & Analytics

Choose up to 4 courses (12 units) from the following:

ACCTG 336 Introduction to Data Analytics for Accountants 3 unit(s)
ACCTG 351C Analysis of Financial Information for Accountants 3 unit(s)
ACCTG 377 Financial Accounting and Reporting 3 unit(s)
ACCTG 378 Business Environments and Concepts 3 unit(s)
ACCTG 379 Accounting and Tax Regulations 3 unit(s)
ACCTG 380 Auditing and Attestation 3 unit(s)
(NOTE: ACCTG 377, ACCTG 378, ACCTG 379, and ACCTG 380 are graduate-level CPA Applied Accounting Graduate Certificate program courses that prepare students for the Certified Public Accounting examinations.)

Master of Science in Taxation

Choose up to 4 courses (12 units)* from the following:

TA 318 Advanced Federal Income Taxation 3 unit(s)
TA 329 Tax Research and Decision Making 3 unit(s)
Two graduate-level Taxation elective courses. 6 unit(s)

Select one course (3-units) from the graduate Accounting courses listed below:

ACCTG 377 Financial Accounting and Reporting 3 unit(s)
ACCTG 378 Business Environments and Concepts 3 unit(s)
ACCTG 379 Accounting and Tax Regulations 3 unit(s)
ACCTG 380 Auditing and Attestation 3 unit(s)
(NOTE: ACCTG 377, ACCTG 378, ACCTG 379, and ACCTG 380 are graduate-level CPA Applied Accounting Graduate Certificate program courses that prepare students for the Certified Public Accounting examinations.)

*Only one course (3-units) of non-Taxation subject courses can be applied to the Master of Science in Taxation program as elective credits.