San Jose State University

Accounting concentration

General information

Department Accounting and Finance
Office BT 850
Phone (408) 924-3460

Accounting is a recognized profession concerned with the measurement, analysis, interpretation and communication of economic data. Students are prepared for careers as either certified public accountants or for the private industrial sectors of the economy. The curriculum is designed to develop a basic understanding of the conceptual framework underlying the measurement and communication of economic data; an awareness of the moral and ethical considerations involved and incentives to grow and keep pace with ever-changing issues, conditions, forces and ideas.

Requirements

Course type Units
General Education: 48-51 units
Business Pool: 12 units
Non-business Support: 14 units
Lower Division Business Core: 4 - 7 units
Upper Division Business Core: 30 units
Accounting Concentration: 24 units
Electives or Minor: Units needed to reach 120 and fulfill all requirements

Accounting Concentration (24 Units)

Required Courses

Course ID Course Name
BUS 120A Accounting Information Systems
BUS 121A Intermediate Accounting I
BUS 121B Intermediate Accounting II
BUS 123A Tax Factors of Business Decisions

Choose four of the following courses:

Course ID Course Name
BUS 120B Advanced Accounting Information Systems & Information Auditing Systems
BUS 120C  Information System Control EDP Audit
BUS 122B Advanced Management Accounting & Control Systems
BUS 123C Taxation of Individuals and Pass-Through Entities
BUS 123D Income Tax Practicum (Spring only)
BUS 124 Forensic Accounting
BUS 125 Special Financial Reporting Topics
BUS 126 Advanced Accounting
BUS 128 Non-Profit Accounting
BUS 127A* Honors Practicum in Corporate Financial Management
BUS 127B* Advanced Honors Practicum
BUS 129A Financial Auditing
BUS 129B Operational Auditing

*BUS 127A - Honors Practicum in Corporate Financial Management (3 units) and BUS 127B Advanced Honors Practicum Corporate sponsored project. Students will be admitted based on the following: minimum GPA of 3.0 for four prerequisite courses which include BUS 121A, 121B, 122A, and 173A; average GPA of 3.2 or above; review of their resume and successful interview and selection by the faculty advisor.

Grade Requirements

To qualify for a baccalaureate degree in Business Administration with an Accounting concentration, each of the following courses must be completed with a grade of "C" or better:
BUS 20, 120, 121A, 121B, 122A, and 123A
Any of these courses in which a grade of "C-" or below is earned must be repeated and completed with a grade of "C" or better.

Business Pool

These courses require a "C-" or better and must be completed and cleared by BSAC in BC 008 (924-3435) prior to taking upper-division Business
Note: Students must earn a "C" or better in Math 70 in order for it to fulfill GE requirements.

Course ID Course Name
MATH 70 Finite Math
ENGL 1B Composition
BUS 20 Financial Accounting
BUS 90 Business Statistics

Non-Business Support

Course ID Course Name
ECON 1A Macroeconomics
PHIL 186 (@) Professional Business Ethics
ECON 1B Microeconomics
Non-Business Global Perspectives (#)(Click here to see the approved list of courses)

Lower Division Business Core

Course ID Course Name
BUS 10 Discovering Business (Freshman, only)
BUS 80 Legal Environment of Business
BUS 91L Business Computer Productivity Tools (1 unit)

(Accounting students must take BUS 122A in lieu of BUS 21)

Upper Division Business Core

Course ID Course Name
BUS 122A Management in Accounting Control Systems
COMM 100W, ENGL 100WB, or LLD 100WB Writing Workshop (Requires passing of the WST)
BUS 130 Fundamentals of Marketing
BUS 140 Fundamentals of Operations Management 
BUS 160 Fundamentals of Management and Organization Behavior
BUS 170 Fundamentals of Finance
BUS 187 Global Dimensions of Business
BUS 188 Business Systems Integration
BUS 189 Strategic Management (Graduating Seniors Only)
BUS 190 Quantitative Business Analysis

General Education (48-51 Units)

Core GE

Section Course name Units
A Basic Skills 9
B Science (including lab) 6
B4 Math Concepts (Math 70) 3
C Humanities and Arts 9
D Social Science(Econ 1B-D1)* 9
E Development 0-3
F1 American History 0-3
F2, F3 US Constitution CA Government 0-3

* Areas F1-F3 may also fulfill part of Area D

Advanced GE

Section Course name Units
S Self, Society, and Equality in the U.S. (Phil 186) 3
R Earth and Environment 3
V Culture, Civilization, and Global Understanding 3
Z Written Comm. II (100W) 3

Standard Tracking Schedules