Business Administration - Accountancy Option, B.S.

Department

Department of Accountancy

Garo Kalfayan, Chair
Peters Business Building, Room 284
559.278.2852
FAX: 559.278.4911
www.fresnostate.edu/craig/depts-programs/acct/

Degrees and Programs Offered

BS in Business Administration - Accountancy Option, B.S.

The Department of Accountancy offers an option in accounting within the Bachelor of Science in the Business Administration and a Master of Science in Accountancy. The undergraduate qualifies students for, and the master's program further prepares students for, the Certified Public Accountant (CPA), Certificate in Management Accounting (CMA), or Certified Internal Auditor (CIA) exams.

Courses

Accountancy

ACCT 3. Essentials of Accounting

Not open to students majoring in accounting or business administration. Basic concepts in preparation of business financial statements; introduction to understanding, analyzing, and interpreting accounting data by investors, managers, and creditors for decision making, planning, and control. Only minor attention given to record keeping procedures.

Units: 3
Course Typically Offered: Fall

ACCT 4A. Financial Accounting Principles and Systems

Not open to freshmen. Financial accounting; accounting statements, transaction analysis, and data accumulation; partnership and corporation accounting. (CAN BUS 2)

Units: 3
Course Typically Offered: Fall, Spring

ACCT 4B. Managerial Accounting Principles and Systems

Not open to freshmen. Prerequisite: grade of C or better in ACCT 4A. Basic coverage of managerial control and decision support tools, job order costing, activity based costing, standard costing, budgeting, relevant costing, and quality control. (CAN BUS 4)

Units: 3
Course Typically Offered: Fall, Spring

ACCT 120A. Intermediate Accounting I

Prerequisite: grade of B or better in ACCT 4A, or a minimum GPA of 2.5 in ACCT 4A and ACCT 4B; DS 71 or equivalent recommended. Preparation and analysis of balance sheet and income statements; basic accounting theory and conceptual framework underlying financial accounting; theory of current assets; theory of current liabilities; investments; revenue recognition; error correction and principle changes; and a review of applicable authoritative pronouncements.

Units: 4
Course Typically Offered: Fall, Spring

ACCT 120B. Intermediate Accounting II

Prerequisite: grade of C or better in ACCT 120A; DS 71 or equivalent recommended. An in-depth study of principles, procedures, and reporting requirements in financial accounting as applied to corporate entities; fixed and other noncurrent assets; income tax allocation; noncurretn liabilities, including pensions and leases; inflation accounting; and cash flow. Special attention is given to authoritative pronouncements.

Units: 4
Course Typically Offered: Fall, Spring

ACCT 132. Cost Accounting

Prerequisites: A minimum GPA of 2.5 in ACCT 4A and ACCT 4B; DS 71 or equivalent and IS 52 recommended. Industrial and service industry cost accounting; intermediate level coverage of job order and process costing and standard costing; master budgeting, activity based costing/management, decision support tools, support department joint cost allocations, and quality control issues. FS

Units: 4
Course Typically Offered: Fall, Spring

ACCT 144. Tax Accounting and Planning

Prerequisite: grades of C or better in ACCT 4A. Federal income taxation, research, and planning affecting individuals.

Units: 4
Course Typically Offered: Fall, Spring

ACCT 145. Federal Income Taxation of Entities and the Federal Uniform Estate and Gift Tax

Prerequisite: grade of C or better in ACCT 144. Federal income tax laws relating to entities. Primary emphasis placed on tax issues regarding C corporations, S corporations, and partnerships (including limited liability companies). Analysis of the Federal Uniform Estate and Gift tax. Entity tax accounting, return preparation, reporting, and tax research.

Units: 4
Course Typically Offered: Fall, Spring

ACCT 146. Accounting Information Systems and Controls

Prerequisites: grades of C or better in ACCT 4A and ACCT 4B. Design of systems for the collection, organization, and reporting of accounting information. Theory and practice of flowcharting, evaluation of internal accounting controls in computer systems environments, and interrelationships of people, procedures, and equipment.

Units: 4
Course Typically Offered: Fall, Spring

ACCT 148. Accounting for Governmental and Nonprofit Organizations

Prerequisites: grades of C or better in ACCT 120A and ACCT 132. Concepts, principles, and problems of accounting for governmental and nonprofit organizations. Budgeting, fund accounting, cost/benefit analysis, cash planning and control, and independent auditing are introduced in the context of making decisions in governmental and nonprofit organizations.

Units: 4
Course Typically Offered: Fall

ACCT 162. Auditing

Prerequisites: grades of C or better in ACCT 120A and ACCT 120B. Objectives and techniques in verification of business financial statements; duties, responsibilities, and professional ethics of the auditor; auditor's reports; analysis of internal controls; audits of computerized systems.

Units: 4
Course Typically Offered: Fall, Spring

ACCT 165. International Accounting

Prerequisites: Grades of C or better in ACCT 4A, ACCT 4B, and ACCT 120A. Accounting concepts, principles, and methods for multinational corporations. Currency for translation of financial statements, financial reporting, international accounting and auditing standards, and the managerial aspects of multinational transactions.

Units: 4
Course Typically Offered: Spring

ACCT 167. Advanced Accounting Problems

Prerequisite: ACCT 120A with a grade C or better. Accounting for corportate consolidations and partnerships.

Units: 4

ACCT 169. Forensic Accounting

Prerequisites: grades of C or better in ACCT 120A and ACCT 132. Basic forensic and investigative accounting. Case studies from financial accounting, cost accounting, federal income taxes, auditing, business law, and other business disciplines will be used to help students analyze facts and provide usable accounting and financial information. (Formerly ACCT 189T)

Units: 4
Course Typically Offered: Fall, Spring

ACCT 189T. Topics in Accounting and Auditing

Prerequisites: 18 units of accounting. Specialized study in a particular area of professional accountancy: accounting theory, auditing, accounting information systems, contemporary developments in financial and managerial accounting, and the practice of accountancy.

Units: 1-4, Repeatable up to 8 units

ACCT 190. Independent Study

See Academic Placement -- Independent Study. Approved for RP grading.

Units: 1-3, Repeatable up to 6 units
Course Typically Offered: Fall, Spring

ACCT 195. Internship

Prerequisite: permission of internship coordinator. Requires 150 hours of work at a pre-qualified, academically-related work station (business, government or nonprofit agency). As a course substitution, prior department approval required. Only one internship may count towards option requirements. CR/NC grading only.

Units: 3, Repeatable up to 6 units
Course Typically Offered: Fall, Spring

MSA 220. Advanced Cost/Managerial Accounting

Coverage of advanced and emerging topics in cost/managerial accounting, including accounting for quality, performance evaluation, transfer pricing, advanced variance analysis, Just-in-Time, Backflush costing, cost accounting history, capital budgeting, and the measurement of the cost of capacity.

Units: 4

MSA 222. Advanced Financial Accounting

Coverage of advanced financial accounting topics with an in-depth study of principles, proceducres, and reporting requirements of consolidated financial accounting and partnerships.

Units: 4
Course Typically Offered: Spring

MSA 224. Professional & Legal Responsibilities

Advanced coverage of legal concepts and topics relevant to professional accountants, including agency, contracts, debtor-creditor relationships, government regulation of business, uniform commercial code, and real property.

Units: 4

MSA 226. Professional Research & Accountancy Theory

Coverage of accounting theory and the components of authoritative sources for fax, accounting, and audit rules and regulations; examination of a vairety of issues and topics focusing on the authoritative sources to determine and apply relevant codes, rules and regulations.

Units: 4

MSA 290. Independent Study

Prerequisite: Permission of director and instructor. Approved for RP grading.

Units: 1-4

Requirements

Accountancy Option, B.S. Requirements

Pre-Business requirements* (16 units)
ACCT 4A, 4B; BA 18; DS 71, 73; ECON 40 or AGBS 1; ECON 50
(See Pre-Business Requirement.)

Upper-division core requirements (24 units)
DS 123; FIN 120; IS 130; MGT 110, 124; MKTG 100S

Option requirements (24 units)
ACCT 120A, 120B, 132 (12 units)
Select three courses fromthe following: ACCT 144, 145, 146, 148, 162, 165, 167, 169 (12 units)

General Education requirements (48 units)**

Grade Requirement
A grade of C or better must be earned for each course used to satisfy the requirements for the major.

Upper-division writing skills requirement (3 units)
Business majors must take BA 105W Business Communication, to fulfill the Upper-Division Writing requirement. 
(See Writing Requirements)
Note: the Upper-Division Writing Exam is not an option for business administration majors

General Education requirements (48 units)**

Grade Requirement
A grade of C or better must be earned for each course used to satisfy the requirements for the major.

Upper-division writing skills requirement (3 units)
Business majors must select a minimum of 3 units from BA 105W or ENGL 160W
(See Writing Requirements)
Note: the Upper-Division Writing Exam is not an option for business administration majors.

Integrative course requirement (3 units)
MGT 187

Electives and remaining degree requirements (2 units)
See individual option requirements.

Total (120 units)

* This total indicates that 6 units for DS 71 and ECON 50 are being used to satisfy the General Education requirement of 48 units.
** Note: Business majors are exempt from G.E. Area MI.

Faculty

The faculty of the Department of Accountancy comprises individuals of varied academic and business experience backgrounds. They are specialists in the areas of financial accounting, taxation, cost and managerial accounting, auditing, international accountancy, forensic accounting, and accounting information systems. Their accumulation of academic preparation and business experience qualifies them to teach both the theoretical and practical applications of accounting.

Name Degree Email Phone
Agrava, Nichole M Master of Business Admin agrava2@mail.fresnostate.edu
Baker, Timothy W Master of Arts tbaker@csufresno.edu 559.278.3997
Copeland, Cheryl A Master of Business Admin copeland@csufresno.edu 559.278.8555
Crane, Maureen T Master of Science maureenc@csufresno.edu 559.278.4972
Hao, Lizhong Doctor of Philosophy lhao@csufresno.edu
Henderson, Susan A Master of Science shenderson@csufresno.edu 559.278.4972
Huff, Patricia L Doctor of Philosophy patricia@csufresno.edu 559.278.2021
Kalfayan, Garo Juris Doctor garok@csufresno.edu 559.278.5645
Lin, Shu Doctor of Philosophy shulin@csufresno.edu 559.278.5121
Makofske, James P Doctor of Business Admin jmakofske@csufresno.edu 559.278.4969
Patterson, Denise M Doctor of Philosophy denisep@csufresno.edu 559.278.3971
Peyvandi, Ali-Agha Doctor of Philosophy alip@csufresno.edu 559.278.2921
Ryabova, Tatyana S Master of Science tryabova@csufresno.edu 559.278.4653
Tai, Benjamin Y Doctor of Philosophy benjamin@csufresno.edu 559.278.2217
Ude, Pamela L Master of Business Admin pamelaude@csufresno.edu 559.278.2979

Roadmap

Accountancy Option

Year One

Fall

  • GE Area A1-Oral Communication
  • GE Area A2-Written Communication
  • GE Area A3-Critical Thinking
  • GE Area B2-Life Sciences
  • GE Area C1-Arts
  • GE Area E1-Lifelong Understanding

Spring

  • GE Area B4-Quantitative Reasoning
  • GE Area D3-Social Science
  • Lower-Division Major Course:
  • GE Area C2-Humanities
  • GE Area C1-Arts - OR - C2-Humanities
  • GE Area D1-American History

Year Two

Fall

  • Lower-Division Major Course:

  • Lower-Division Major Course:

  • GE Area D3-Social Science
  • GE Area B1-Physical Science

  • GE Area D2-American Government

Spring

  • Lower Division Major Course:
  • Lower-Division Major Course:
  • GE Area IB-Physical Univ & Life Forms
  • GE Area IC-Arts & Humanities
  • GE Area ID-Soc, Pol, Econ Inst & Beh, Hist

Year Three

Fall

  • Major Course:

  • Major Course:
  • Major Course:
  • Major Course:
  • Major Course:

Spring

  • Major Course:
  • Major Course:
  • Major Course:
  • Major Course:

Year Four

Fall

  • Major Course:
  • Accounting Major Electives:
  • Accounting Major Electives:

Spring

  • Major Course:
  • Accounting Major Electives:

Careers


careers tab placeholder

Undergraduates with a Bachelor of Science Degree/Accounting Option are trained to pursue numerous career opportunities in Public Accounting (CPA Firms), Private Industry (accounting, audit, or analyst work for Agriculture, Retail, Manufacturing, and Service companies), and Governmental/ Regulatory/ Not for Profit entities (accounting or audit work for federal or state agencies, and charitable organizations).

Accountancy option students often pursue professional certifications/licenses including the CPA state license (state license as a Certified Public Accountant), the CMA (industry designation for management accounting) and the CIA (industry designation for internal auditing).

What You Can Earn

Accountant I
$51,091 (in our region)

Tax Accountant III
$82,485 (in our region)

Cost Accountant II
$64,304 (in our region)

Source: HR reported data at www.salary.com as of March 2010

Interesting Classes You Might Take

  • Financial Accounting Principles and Systems
  • Managerial Accounting Principles and Systems
  • Federal Income Taxation of Entities
    and the Federal Uniform Estate and Gift Tax
  • Auditing
  • International Accounting

What You Can Learn

  • The theory and practice of flowcharting
  • How to evaluate internal accounting controls in computer systems environments
  • Learn about the interrelationships of people, procedures, and equipment
  • Financial accounting for corporate entities

About the School

The Craig School of Business is proud to be recognized as one of the best business schools in the state. The school provides active, engaged learning experiences to empower future business leaders. State of the art computer labs are open day and night, with staff available to answer technical questions, and all student areas within the Peters Business Building have wireless Internet access.

School Contact Information

The Craig School of Business
5245 N. Backer Ave.,
M/S PB-7
Fresno CA 93740-8001

Phone: (559) 278-2482

Department Contact Information

Department of Accountancy
Peters Business Building, Room 284
P: (559) 278-2852
F: (559) 278-6931