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2020-2021 Catalog [ARCHIVED CATALOG]
Business Administration, Accounting Option, B.S.
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Program of Study
After successful completion of the Lower-Division Pre-Business Core, students take an associated set of Foundation of Business and Core courses for their selected option/track. Each option/track has numerous required and elective courses from which a student can tailor a program to satisfy individual career goals. Students in the College of Business Administration (CoBA) will find that their program of study is both rigorous and relevant to real-world business problems. The curriculum is designed to help students develop a wide range of skills and abilities applicable to both for-profit and not-for-profit sectors of the economy. The program’s focus on problem identification and problem solving allows students to develop analytical and critical thinking skills that gives Cal State San Marcos business graduates a distinctive advantage in today’s job market.
Senior Experience is a one-semester, 3-unit capstone course. This course challenges students to integrate and apply their business education by participating in real-world consulting engagements. This project is conducted while working in a team with fellow students. The goals for the first two weeks of the semester are to have students form into teams, match teams with projects, and provide them with the tools needed to successfully complete projects during the remainder of the semester. Topics to be covered during these first two weeks are: the problem-solving process, primary and secondary research, critical thinking, consultation, project management, and strategies for team effectiveness. Senior Experience is offered each semester, Fall and Spring.
For additional information, please contact the Director of Senior Experience at (760) 750-4266, or email seniorexperience@csusm.edu. Throughout the curriculum, the program emphasizes intellectual, ethical, and social issues likely to affect business in the 21st Century. Global issues and the realities of demographic diversity in the workplace are an integral part of the coursework. In summary, the goal of the program is to help students apply their critical thinking skills to solve problems encountered in the business world in innovative ways using team-based approaches.
Program Student Learning Outcomes
The goal of CoBA is to ensure that our graduates have learned and are able to demonstrate the knowledge, skills, competencies, and values they will need to achieve their personal and professional goals. Students who graduate with a Bachelor of Science in Business Administration will be able to:
- Effectively and professionally communicate both orally and in writing;
- Demonstrate critical thinking and problem-solving skills;
- Demonstrate interpersonal and collaboration skills;
- Apply analytics to business situations;
- Demonstrate proficiency in the use of information technology;
- Apply ethical and socially responsible perspectives/viewpoints and demonstrate an understanding of their consequences;
- Identify and apply global perspectives in making business decisions; and
- Describe and apply foundational business concepts, theories, processes, and strategies.
Program Requirements
The undergraduate program leads to a Bachelor of Science in Business Administration. Careful planning is the key to efficiently meeting program requirements. There are General Education and university-wide graduation requirements, lower-division pre-business core, and upper-division requirements for the major.
All students applying for admission to the CoBA are initially classified as Pre-Business status. Students need to submit a Business Status Application (available at www.csusm.edu/coba) to the CoBA Advising Office in person, or via online, fax, or U.S. mail, along with complete copies of unofficial transcripts for all non-CSUSM coursework in the pre-business core. This is in addition to the official transcripts that are required by the Office of Admissions. Upon verification of successful completion of the pre-business core requirements, a student will be accepted in the Business Program (i.e., attain business status).
Completion of the pre-business core (Business Status) is a prerequisite for all upper-division CoBA business courses.
The CoBA requires that at least 50 percent of the upper-division major coursework required for each of its options be earned at Cal State San Marcos. Completion of the Senior Experience at Cal State San Marcos is required of all students.
Transfer Credit
Lower-division courses clearly equivalent in scope, content, and level will be accepted for transfer credit (if taken from a regionally accredited U.S. institution or from a foreign institution recognized by Cal State San Marcos and the CoBA).
Transfer credit will be granted for upper-division courses only in those cases where the course content and level are equivalent to Cal State San Marcos courses and/or where the courses were taken in a program accredited by AACSB International - The Association to Advance Collegiate Schools of Business. Exceptions will be made on an individual basis only where a review of the proposed transfer credit course indicates content and depth at least equal to the equivalent of a Cal State San Marcos course. An Upper-Division Transfer Credit Approval Form is available on the CoBA website. A student requesting such a review will be required to provide supporting documentation, such as course syllabi and required texts, along with complete copies of unofficial transcripts. This is in addition to the official transcripts that are required by the Office of Admissions.
Requirements
In order to receive a Bachelor of Science in Business Administration, a student must earn a minimum of 120 units. All courses counted toward the major must be completed with a grade of C (2.0) or better. Students interested in this major must apply to the College of Business Administration for admission. Eligible applicants will be admitted for available spaces based on the grade point average in the Lower-Division Pre-Business Core.
Students should refer to the College of Business Administration Advising web site (csusm.edu/coba/advising) for Business Status application and the Pre-Business Core GPA requirement in any given semester.
Lower-Division Pre-Business Core (24 Units)
Accounting (51 Units)
Accounting has often been called “the language of business.” Through its accounting system, an organization records its transactions and communicates its performance to stakeholders. In today’s increasing complex and dynamic business environment, accounting professionals are an integral member of the team of business decision-makers. Our program emphasizes building strong technical knowledge, developing written and oral communication skills, fostering lifelong learning and critical thinking ability, and offering opportunities to interact with the local professional accounting community. The accountancy curriculum at CSUSM is designed, in part, to prepare students for careers as accounting professionals. Through its relevant and rigorous curriculum, the option prepares students for careers in public accounting, managerial accounting, government accounting, not-for-profit accounting, and other business-related areas.
Foundations of Business Courses (12 Units)
Note:
Transfer credit for upper-division Accounting courses will not be accepted from any institution outside of CSUSM. Accounting courses can be attempted a total of only two times. Exceptions can be made on a case-by-case basis if a student submits a petition that explains what happened.
Electives (8 Units)
All 8 units must be selected from the following list of Accounting Courses.
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