Accounting, BS

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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 the adult undergraduate student 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. Students must complete a minimum of four courses (12 units) from the “Required Courses” listed below.

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, as well as, 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 BSA requires completion of 123 units as follows: 39 units of general education coursework (including 21 units of liberal studies core), 69 units required for the major (including 21 units of foundation courses, 18 units of business courses, and 30 units of accounting courses), and 15 units of general elective courses. 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

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)
And 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 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)

Major Requirements

Foundation Courses - 21 units

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)
FI 100 Financial Management 3 unit(s)
MATH 30 College Algebra 3 unit(s)
MATH 40 Statistics 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.

Business Courses - 18 units

Elective Courses - 15 units

General Electives

Students may elect to complete an accounting internship by enrolling in ACCTG 198 to satisfy general electives requirements. Students interested in the internship course should speak with their advisor.

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

Path2CPA and Elective Courses - 15 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 and one 3-unit upper or lower-division course from any subject. 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 (MSADA)

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)
AND
One (3-unit) upper or lower-division undergraduate-level course from any subject. 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)

AND

One (3-unit) upper or lower-division undergraduate-level course from any subject. 3 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.