Accounting (CPA Track), B.S. Business Administration
Program Learning Outcomes
Students who complete the program in Accounting will be able to:
- Exhibit general knowledge of theories and practices in the core area of business.
- Critically analyze and apply business knowledge to solve complex business situations.
- Demonstrate effective business communication through both written and verbal means.
- Formulate decisions informed by ethical values.
- Collaborate effectively in teams.
- Exhibit detailed knowledge of accounting and financial planning.
- Identify issues and evaluate performance using managerial accounting.
- Prepare and analyze financial statements in accordance with Generally Accepted Accounting Principles (GAAP).
| Code | Title | Units |
|---|---|---|
| Lower-Division Requirements | ||
| ACC 2001 | Principles of Financial Accounting | 4 |
| ACC 2002 | Principles of Managerial Accounting | 3 |
| BUS 1000 | Introduction to Business and Systems | 3 |
| BUS 2001 | Legal Environment of Business | 3 |
| ECO 1001 | Principles of Macroeconomics (GE) | 3 |
| ECO 1002 | Principles of Microeconomics (GE) | 3 |
| MGT 2012 | Principles of Management | 3 |
| MKT 2032 | Principles of Marketing | 3 |
| MTH 2003 | Introduction to Statistics | 3 |
| Upper-Division Requirements | ||
| ACC 3020 | Principles of Taxation | 3 |
| ACC 3070 | Intermediate Accounting I | 3 |
| ACC 3071 | Intermediate Accounting II | 3 |
| ACC 3075 | Managerial Cost Accounting | 3 |
| ACC 4020 | Accounting Information Systems | 3 |
| BUS 3010 | Data-Driven Decision Making | 3 |
| BUS 3013 | Business Communications | 3 |
| BUS 4080 | International Business | 3 |
| FIN 3035 | Business Finance | 3 |
| FIN 3065 | Financial Planning | 3 |
| MGT 4088 | Strategic Management | 3 |
| or MGT 5088 | Strategic Management | |
| MGT 4088L | Strategic Management Lab | 0 |
| or MGT 5088L | Strategic Management Lab | |
| Undergraduate/Graduate Cross-Listed Courses | ||
| ACC 5025 | Financial Statement Analysis and Valuation | 3 |
| ACC 5030 | Tax: Individuals, Trusts, and Estates | 3 |
| ACC 5089 | Accounting Internship | 3 |
| Total Units | 70 | |
Recommended:
| Code | Title | Units |
|---|---|---|
| Cross-Cultural Experience | ||
| MTH 1073 | Business Calculus (GE) | 3 |
Master of Science in Accounting (MSA)
PLNU students in undergraduate programs can apply to enter the Master of Science in Accounting (MSA) program in the spring of their junior year. Once accepted into the MSA program, students can take undergraduate/graduate cross-listed courses for up to nine (9) units of graduate-level courses to count towards their undergraduate degree, and receive graduate credit for the MSA degree (9 units of the 30 required for the degree).
Master of Science in Accounting Program Eligibility
- A completed application for admission to the program
- A minimum GPA of 3.000 in the first 30 units of business courses (including 6 units of GE that also count towards business units) taken as part of the Accounting (CPA Track), B.S. Business Administration degree. The 30 units must include ACC 2001, ACC 2002, and ACC 3070.
- A maximum of six (6) units can be remaining in the PLNU Accounting (CPA Track), B.S. Business Administration degree at the beginning of the first semester of the MSA program.
| Code | Title | Units |
|---|---|---|
| Undergraduate/Graduate Cross-Listed Courses | ||
| ACC 5025 | Financial Statement Analysis and Valuation | 3 |
| ACC 5030 | Tax: Individuals, Trusts, and Estates | 3 |
| ACC 5089 | Accounting Internship | 3 |
| Master of Science in Accounting Courses | ||
| ACC 5021 | Advanced Accounting | 3 |
| ACC 6031 | Tax: Corporations, Partnerships, and Other Entities | 3 |
| or ACC 5031 | Tax: Corporations, Partnerships, and Other Entities | |
| ACC 6032 | Tax: Planning, Research, and Communication | 3 |
| or ACC 5032 | Tax: Planning, Research, and Communication | |
| ACC 6040 | Government and Not-for-Profit Accounting | 3 |
| or ACC 5040 | Government and Not-for-Profit Accounting | |
| ACC 6050 | Ethics in Accounting | 3 |
| or ACC 5050 | Ethics in Accounting | |
| ACC 6060 | Auditing | 3 |
| or ACC 5060 | Auditing | |
| ACC 6080 | Advanced Accounting Data Analytics | 3 |
| or ACC 5080 | Advanced Accounting Data Analytics | |
| Total Units | 30 | |