Proposed Change in Accounting Concentration Undergraduate Degree Program

  1. Identify the following:
    1. College: Business
    2. Department: Accounting
    3. Contact Person: Jiunn Huang, Chair X81910

  1. Briefly specify the proposed change and indicate the rationale for it at this time.

The Accounting Department is proposing the following changes in its existing undergraduate concentration program:

    1. Change the accounting concentration from 8 to 7 courses (from 24 to 21 units).  Since 3 accounting courses are required, the change would reduce the electives from 5 to 4 courses.
    2. Change the accounting electives to: ACCT 317, 501, 502, 504, 506, 507, 508, 509, 551, BUS 320.  

            This change makes the accounting concentration consistent with the unit

            requirement of most other concentrations in the College of Business.  The

            objective is to enable the accounting students to complete the degree requirement

            in four years without diluting the quality of their education.

           

  1. Indicate how this change may affect, if in any way, the numbers and/or types of students expected to enroll in the revised program.  Clarify any implications for shift in FTE or resources and how these will be accommodated if the change is approved.

As part of the change, five courses will not be included in the accounting elective list: BUS 120, ISYS 463, ISYS 565, FIN 309, and FIN 351. An analysis of accounting students who graduated in Fall 2001 and Spring 02 indicated that 84, 11, 11, 30, and 49 students took these courses respectively.  BUS 120, the most popular of the five electives, will be included in the newly proposed accounting certificate program. Accounting students who want to enhance their knowledge in finance or information systems can include the finance or system’s courses in their degree plan upon the approval of the department chair.  The impact on Accounting FTE, Finance FTE, and ISYS FTE should be minimal. 


Current Curriculum [2002-2003 Bulletin]

Bachelor of Science in Business Administration: Concentration in Accounting

The basic objective of the bachelor of science program, concentration in accounting, is to provide basic conceptual accounting and business knowledge to students seeking professional careers in the field of accounting. The knowledge acquired in the B.S. program should be sufficient for entry-level positions in government, industry, and public accounting. The program provides the opportunity to gain the necessary knowledge to pass professional examinations in accounting such as the C.P.A., C.I.A., and C.M.A. examinations. The accounting curriculum in the B.S. program also provides the foundation for future career development and for expansion of the student's knowledge of accounting in the future.

Undergraduates in an accounting concentration may not offer toward graduation units on a CR grade basis beyond the core requirements, except for ACCT 317. Students must have a minimum grade point average of 2.0 in the accounting concentration.

Program

Units

Core Courses for Business Majors

42

ACCT 301

Intermediate Financial Accounting I

3

ACCT 302

Intermediate Financial Accounting II

3

ACCT 305

Cost Accounting

3

5 elective courses chosen from the list below

15

Total

66

Electives: ACCT 317, 501, 502, 504, 506, 507, 508, 509, 551; ISYS 463, 565; BUS 120, 320; FIN 309, 351. (At least three of the five electives must have an ACCT prefix.)

Accounting career paths and their suggested elective courses are as follows:

  1. Auditing/Financial Accounting/Tax
    ACCT 317, 501, 504, 506, 507, 508, 509; BUS 120, 320
  2. Internal Auditing
    ACCT 317 (Internship in Internal Auditing), 502, 504, 507, 551, BUS 120
  3. Management Accounting
    ACCT 317, 502, 504, 507, 508, 551; BUS 120, 320
  4. Not-for-Profit
    ACCT 317, 502, 504, 506, 507, 551; BUS 120

NOTE: ACCT 307 is part of the business core for accounting concentration students in place of ISYS 363.

Students interested in the field of information technology auditing may pursue dual concentrations in accounting and information systems. They should see advisers for the list of courses which would fulfill both concentrations' requirements and prepare them to sit for the CISA (Certified Information Systems Auditor) examination.


Proposed Curriculum [2003-2004 Bulletin]

Bachelor of Science in Business Administration: Concentration in Accounting

The accounting concentration program is designed to provide a solid foundation of accounting and business knowledge that prepares students for careers in accounting.  Courses are structured to allow flexibility in preparing for a career path in public accounting, private industry, and government or nonprofit organizations.  The program offers a wide variety of courses which can be used to qualify and prepare for examinations in professional certifications such as CPA, CIA, and CMA. Students should consult with an accounting adviser to determine minimum course requirements for these certifications.  The accounting curriculum also provides the foundation for graduate study.

Except for ACCT 317, all concentration courses must be taken on a letter grade basis.  Students must have a minimum grade point average of 2.0 in the accounting concentration.  A minimum of 12 units in the accounting concentration must be completed at San Francisco State University.

Program

Units

Core Courses for Business Majors – See note below

42

ACCT 301

Intermediate Financial Accounting I

3

ACCT 302

Intermediate Financial Accounting II

3

ACCT 305

Cost Accounting

3

4 elective courses from the following or other courses upon approval of the department chair.

12

ACCT 317

Accounting/Internal Auditing Internship

ACCT 501

Advanced Accounting

ACCT 502

Strategic Cost Management

ACCT 504

Government and Non-Profit Accounting

ACCT 506

Auditing

ACCT 507

Information Systems Auditing

ACCT 508

Federal Tax Accounting I

ACCT 509

Federal Tax Accounting II

ACCT 551

Principles of Internal Auditing

BUS 320

Legal Aspect of Business Transactions

Total

63

Accounting career paths and their suggested elective courses are as follows:

· Auditing/Financial Accounting/Tax
ACCT 317, 501, 504, 506, 507, 508, 509; BUS 320

· Internal Auditing
ACCT 317 (Internship in Internal Auditing), 502, 504, 507, 551, BUS 320

· Management Accounting
ACCT 317, 502, 504, 507, 508, 551; BUS 320

· Not-for-Profit
ACCT 317, 502, 504, 506, 507, 551; BUS 320

NOTE: ACCT 307 is part of the business core for accounting concentration students in place of ISYS 363.

Accounting students who want to enhance their knowledge in finance or information systems can include upper division finance or system’s courses in their degree plan upon the approval of the department chair.

Students interested in the field of public accounting are encouraged to enroll in the Certificate in the Study of Public Accountancy Program.  Students interested in the field of information technology auditing may pursue dual concentrations in accounting and information systems. They should see advisers for the list of courses which would fulfill both concentrations' requirements and prepare them to sit for the CISA (Certified Information Systems Auditor) examination.