Business Administration - Accountancy Option, B.S.


Department of Accountancy

Bachelor of Science Degree Requirements

Business Administration Major - Accountancy Option

All students in the Craig School of Business who are working toward the Bachelor of Science in Business Administration must satisfy (a) the university's General Education requirements; (b) pre-business requirements, which include demonstration of computer competency, a seven-course group of pre-business courses, and both a cumulative and campus GPA of at least 2.25 to declare an option; (c) upper-division core requirements of six upper-division courses, (d) option requirements of 24 units in an area of specialization; (e) the upper-division writing skills requirement; (f) an integrative course requirement; and (g) complete at least 50 percent of the required business units in the Craig School of Business.

Computer literacy and computer software competency are considered essential to success in the program, which is heavily oriented in the use of technology. The pre-business courses include material considered essential for further study in business. The upper-division core courses provide a broad background and a breadth of knowledge and understanding. The option courses enable the student to specialize in a specific area of business and to prepare for effective performance in future employment.

1. Major requirements (73 units)

Demonstration of computer competency
Complete IS 52 and 52L or equivalent courses with a grade of C or better or achieve a passing score on the CSB computer competency waiver examination.

Pre-Business requirements (22 units)*
ACCT 4A, ACCT 4B, BA 18, DS 71, DS 73, ECON 40 or AGBS 1, ECON 50

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

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

Integrative course requirement (3 units)
MGT 187 or ACCT 187*

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

2.General Education requirements (48 units) 
These courses will satisfy the following: DS 71 for GE Area B4; ECON 50 for GE Area D2. Note: Business Administration majors are exempt from the third GE area C1/C2 requirement.

3. Other requirements (9 units)
American Government and Institutions (PLSI 2), Multicultural and International (MI), and Upper-division writing. Business majors take BA 105W, Business Communication, to fulfill the Upper-Division Writing requirement and MKTG 100S will fulfill the MI Requirement. 

4. Sufficient elective units to meet required total units (varies)

5. Total (120 units)**

* Accountancy Option students only.

** G.E. and MI courses can be double-counted with major requirements. See advisor for details.


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.

For faculty phone numbers and e-mail, see the campus directory.

For more on the faculty, see the faculty pages.
The faculty pages are updated by the department or program.


B.S. in Business Administration - Accountancy Option

A Roadmap identifies the specific set of courses students must complete in their major in sequential order. Information on corequisites or prerequisites is listed along with other pertinent information to assist students in completing courses towards the major.

For the most up-to-date roadmap, please contact the College Advising Center or check your My Degree Plan.

Please note: Roadmaps are not a guarantee of course availability.

If you are looking for archived roadmaps, please click here.


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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
$55,280 (in our region)

Tax Accountant III
$85,868 (in our region)

Cost Accountant II
$73,777 (in our region)

Source: HR reported data at as of January 2021

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
  • Forensic Accounting

What You Can Learn

  • Ethics in accounting
  • The theory and practice of flowcharting
  • Data analytics and visualization for accounting professionals
  • 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 (CSB) empowers future business leaders by helping young professionals embark on successful careers in business and economics. With approximately 3,000 majors, we offer Bachelor's degrees in Business Administration (with 12 different options) and Economics, and both a traditional and executive MBA. The CSB is the first CSU business school to receive a named endowment, a ten million dollar pledge from Sid and Jenny Craig, and the first in the CSU to be accredited by AACSB International in 1959. Our priority for engaged learning experiences is addressed through internships, mentorships, applied projects, service learning, professional events, an international program and a highly involved regional business community.

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