This is an archive of the 2019-2020 University Catalog.
To access the most recent version, Please visit

This is an archive of the 2019-2020 University Catalog.
To access the most recent version, please visit


Program: B.S., Accountancy

Professional Accountancy

Program Description

The Accountancy program is a very demanding, competitive and rigorous course of study that develops skills in critical thinking, problem solving, written and oral communication, and decision making, in addition to developing the necessary tools to engage in lifelong learning after graduation. The program also develops an understanding of accounting theory, technical procedures, and the professional standards and ethics essential to becoming a successful professional in public, industry, government and not-for-profit accounting.

To successfully major in accountancy, students are expected to possess a high level of maturity, motivation and self-discipline. Students are admitted to the accountancy program based on their level of preparation and performance. To enter the accountancy program, students are admitted to the University as Pre-Accountancy majors or, if already attending CSUN, students must file for a change of major to Pre-Accountancy. Successful completion of the Pre-Accountancy major is required to become an Accountancy major. Students must obtain a grade of “C” or higher in each required upper division course in order to graduate.

Admission into programs leading to licensure and credentialing does not guarantee that students will obtain a license or credential. Licensure and credentialing requirements are set by agencies that are not controlled by or affiliated with the CSU, and requirements can change at any time. For example, licensure or credentialing requirements can include evidence of the right to work in the United States (e.g., Social Security number or tax payer identification number) or successfully passing a criminal background check. Students are responsible for determining whether they can meet licensure or credentialing requirements. The CSU will not refund tuition, fees or any associated costs to students who determine subsequent to admission that they cannot meet licensure or credentialing requirements. Information concerning licensure and credentialing requirements is available from the department.

Program Requirements

Business Majors

A Business major is any student majoring in Accountancy; Finance; Information Systems; Management; Marketing; or Business Administration with an option in either Business Law, Global Supply Chain Management, Real Estate, or Systems and Operations Management. Accountancy and Finance are impacted majors with additional admission requirements. All Business majors share 27 units of common lower division core courses and 19 units of common upper division core courses.

Double Major Requirements

Students seeking a double major in the David Nazarian College of Business and Economics must have at least a 3.0 overall GPA and be able to complete both majors within a maximum of 140 units.

Transfer Course Requirements

Students should be aware that no grade lower than a “C” will be accepted on transfer from another institution to satisfy department or David Nazarian College of Business and Economics requirements.

Residency Requirement

At least 50 percent of the business and economics course credit units and 50 percent of the specialized major credit units required for the Bachelor of Science degrees in Accountancy, Business Administration, Finance, Information Systems, Management, Marketing and the Bachelor of Arts degree in Economics must be completed in residence at CSUN.

Enrollment Requirements for ACCT 350

A predetermined number of students are approved each semester to enroll in ACCT 350 through a competitive application process. The application and instructions are available on the Department of Accounting and Information Systems website. To obtain approval from the Admissions Committee to enroll in ACCT 350, students must first satisfy the following requirements:

  1. Completion of ENGL 205 and ACCT 220 with a grade of “B” or higher in each.
  2. Completion of ACCT 230, BLAW 280, ECON 160, ECON 161, IS 212, MATH 103, and SOM 120 (or MATH 140) with a grade of “C” or higher in each.
  3. An overall and CSUN GPA of 3.2 or higher for continuing CSUN students or an overall GPA of 3.2 or higher for first-semester transfer students. A minimum GPA of 3.0 shall satisfy this requirement if seats are available.
  4. Declared as a Pre-Accountancy major.
  5. Completion of a minimum of 60 units of college work (junior class standing). For transfer students, the units must be CSU transferable.

Admission to the Accountancy Major

Upon completion of ACCT 350 with a grade of “C” or higher, students are eligible to apply for admission to the Accountancy major. At the time of application, students must have successfully completed the Pre-Accountancy portion of the major and maintained both an overall and CSUN GPA of 3.0 or higher. The program application and instructions are available on the Department of Accounting and Information Systems website.

Course Requirements

1. Common Lower Division Business Core (27 units)

Pre-Accountancy Major

2. Upper Division Business Core (19 units)

The successful completion of the Upper Division Writing Proficiency Exam (UDWPE) with a score of 8 or higher is a prerequisite for enrollment in all 400-level accounting and business courses.

BUS 302 The Gateway Experience (3)
BUS 302L The Gateway Experience Laboratory (1)
BUS 497A or BUS 497B Capstone (3)
FIN 303 Financial Management (3)
MGT 360 Management and Organizational Behavior (3)
MKT 304 Marketing Management (3)
SOM 306 Operations Management (3)

3. Other Required Business Courses (6 units)

BLAW 308 Business Law II (3)
IS 312 Systems and Technologies for Managers (3)

4. Required Accounting Courses (26 units)

ACCT 350 Intermediate Financial Accounting I (3)
ACCT 351 Intermediate Financial Accounting II (3)
ACCT 351COM Communication for Accountants (2)
ACCT 352 Intermediate Financial Accounting III (3)
ACCT 380 Cost Measurement and Analysis (3)
ACCT 440 Income Tax I (3)
ACCT 460 Auditing Principles and Analytics (3)
COMS 356 Intercultural Communication (3)
RS 361 Contemporary Ethical Issues (3)

5. Professional Accountancy Option (12 units)

ACCT 441 Income Tax II (3)
ACCT 450 Advanced Financial Accounting (3)

Select one of the following courses:

BLAW 368 Law, Business and Ethics (3)
JS 318 Applied Jewish Ethics (3)
PHIL 305 Business Ethics (3)

Select one of the following courses:

ACCT 425 Senior Seminar in Accounting (3)
ACCT 442 Advanced Studies in Taxation-Special Topics (3)
ACCT 470 Strategic Cost and Profit Management (3)
ACCT 497A-Z Special Topics in Accounting (3)
ACCT 498C Accounting-Field Assignments and Reports (3)
ACCT 542 Introduction to Federal Tax Procedures (3)

6. General Education (48 units)

Undergraduate students must complete 48 units of General Education as described in this Catalog.
21 units are satisfied by the following courses in the major: MATH 103 satisfies Basic Skills B4 Mathematics/Quantitative Reasoning; FIN 303 satisfies B5 Scientific Inquiry and Quantitative Reasoning; RS 361 satisfies upper division C2 Humanities; ECON 160 and ECON 161 satisfy D1 Social Sciences; IS 212 satisfies E Lifelong Learning also fulfills the Information Competence requirement; and COMS 356 satisfies 3 units in upper division F Comparative Cultural Studies.

Total Units in the Major/Option: 90

General Education Units: 27

Additional Units: 3

Total Units Required for the B.S. Degree: 120


Department of Accounting and Information Systems
Chair: Rishma Vedd
Associate Chair: David Liu
Bookstein Hall (BB) 3123
(818) 677-2461

Student Learning Outcomes


  1. Have a conceptual understanding of accounting for external financial reporting, managerial applications, tax planning and preparation, and the attest function.
  2. Apply their conceptual understanding to both structured and unstructured problems.
  3. Research accounting literature for both structured and unstructured problems in external financial reporting, tax and auditing.
  4. Have the necessary knowledge and skills required to sit for a certifying examination.
  5. Recognize and analyze ethical problems in practical accounting situations; select and defend a course of action.
  6. Effectively communicate complex accounting concepts both orally and in writing.
  7. Apply critical-thinking skills when analyzing and solving problems.