Draft 2025-2026 Catalog 
    
    Sep 19, 2024  
Draft 2025-2026 Catalog

Accounting Major


Major Leads: Fernando Comiran & Carol Graham

Accounting is the language of business. An in-depth knowledge of accounting helps individuals understand what is happening inside a business. A solid background in accounting is essential for successful careers in the business world.

Students with a major in accounting are well prepared for a variety of careers in public accounting, private industry and government. USF accounting majors are actively recruited by all major CPA firms, large San Francisco Bay Area industrial organizations and governmental agencies.

Please visit the Bachelor of Science in Business Administration (BSBA)  department page for more information.

*Students interested in the CPA should work closely with their faculty advisor to make sure they fulfill all the CPA educational requirements.

Program Learning Outcomes


It is expected that Accounting majors upon graduation will be able to:

  • Use terminology of accounting
  • Apply generally accepted accounting principles to business transactions
  • Prepare external financial statements
  • Analyze external financial statements
  • Identify and analyze financial information to make effective managerial decisions
  • Identify the ethical and professional responsibilities of an accountant

Curriculum


Please review course descriptions and necessary prerequisites for courses within your major.

Major Requirements (72 units)


Business Core


The business core and foundation courses cover the basic business topics needed for a career in business. Consistent with the direction of business today, the business core at the McLaren School of Management highlights issues related to the global business environment, diversity and ethics. Oral and written communication, quantitative reasoning, information literacy, and critical thinking are also stressed throughout the curriculum.

All Business majors must complete a set of business foundation and core courses, as well as the required University Core Curriculum . Students admitted to the McLaren School of Management’s Honors Program take the Honors Program core. Please see School of Management Honors Program . The required foundation courses are also used to satisfy University Core Curriculum requirements (see faculty adviser). Students must maintain at least a 2.0 cumulative grade point average in their foundation and business core coursework.

Accounting Requirements (20 units)


Curriculum Map


Freshman Year


Fall Units
Rhetoric and Composition 4
Core B1: MATH 106 - Business Statistics   4
Core E: ECON 112 - Principles of Macroeconomics   4
Elective 4
BUS 100 - Launch into Business   2
Total Semester Units 18
Spring Units
Core A2: Rhetoric and Composition 4
Core E: ECON 111 - Principles of Microeconomics    4
BUS 201 - Principles of Financial Accounting   4
Elective 4
Total Semester Units 16

Sophomore Year


Fall Units
BUS 202 - Principles of Managerial Accounting   4
BUS 204 - Foundations of Analytics   4
Core 4
Core 4
Total Semester Units 16
Spring Units
BUS 205 - Applied Business Technology  2
BUS 302 - Marketing Principles   4
BUS 304 - Foundations of Organizational Behavior   4
BUS 305 - Principles of Finance    4
Core 4
Total Semester Units 18

Junior Year


Fall Units
BUS 301 - Business Law  4
BUS 308 - Systems in Organizations  4
BUS 320 - Intermediate Accounting I    4
Core 4
Total Semester Units 16
Spring Units
BUS 321 - Intermediate Accounting II   4
Upper-Division Major 4
Core 4
Core 4
Total Semester Units 16

Senior Year


Fall Units
BUS 429 - Contemporary Accounting Topics   4
Core  4
Core  4
Elective 4
Total Semester Units 16
Spring Units
BUS 403 - Entrepreneurial Strategy   4
Upper-Division Major 4
Elective 4
Elective (if needed) 4
Total Semester Units 16

*This information is subject to change, the curriculum map is a sample, and students should consult with the department for any updated information.