The program provides a high-quality education that integrates accounting principles
and methods with real-world, practical training from leading-edge professionals. In
addition, the program commits a significant portion of resources for the development
of a well-rounded professional through liberal studies education. The program is committed
to helping the adult undergraduate student gain strong practical skills and knowledge
in accounting principles, income tax and auditing standards. Students will learn the
technical aspects of accounting and appreciate the economic consequences of accounting
rules and practices. Skills acquired will advance students’ ability to analyze problems
and clearly communicate solutions consistent with ethical standards. Students must
complete a minimum of four courses (12 units) from the “Required Courses” list.
Work Toward a CPA, CMA, or CIA
BSA courses can be taken to qualify and prepare for examinations in professional certifications.
For the CPA, the degree will satisfy 120 semester hours of the educational requirements
to obtain a CPA license. Courses will also satisfy educational eligibility for the
CPA Exam. Students will need at least 27 additional units to reach the 150-hour milestone
required by the American Institute of CPAs. The BSA will satisfy the educational requirements
for the CMA, and may do the same for the CIA certification.
The degree requires completion of 120 units as follows: 36 units of general education
and liberal studies coursework, 54 units
required for the major, and 30 units of elective courses, including courses taken
toward minors. (See Declaring Minors below
for more information.) Each course listed carries three semester units of credit,
unless otherwise noted. A cumulative gradepoint
average of 2.00 “C” or higher is required in all courses taken at Golden Gate University.
All degree-seeking undergraduate students must complete their English, mathematics,
and critical thinking requirements within their first 27 units at Golden Gate University,
unless they have already earned credit for the equivalent courses from another institution
and have had those courses accepted in transfer by Golden Gate University. If either
Math or English requirements for the degree have not been satisfied, newly enrolled
students must take placement tests to ensure proper placement in the appropriate Math
or English course. Students may also choose to waive the placement tests and enroll
in the first course in either series, which are ENGL 10A and MATH 10. (See the course
descriptions below to identify courses that have prerequisite course requirements.)
General Education - 36 units
Lifelong Learning and Self Development - 3 units
- UGP 10
- Gateway to Success (to be taken in the first term of the program)
Communication and Critical Thinking - 9 units
- CRTH 10
- Critical Thinking
- ENGL 60
- Research Writing
- AND
- one of the following:
- COMM 35
- Speech Communication
- COMM 40
- Understanding Communication
Quantitative Reasoning - 3 units
- MATH 20
- Applied Intermediate Algebra
Liberal Studies - 21 units
- ARTS 50
- Contemporary Arts & Culture (or any other ARTS course offered)
- HIST 50
- Contemporary American Economic History (or any other HIST course)
- HUM 50
- Examining the Humanities (or any other HUM course)
- LIT 10
- Foundations of Literary Study (or any other LIT course)
- PHIL 50
- Professional & Personal Ethics (or any other PHIL course)
- SCI 50
- Science, Technology & Social Change (or any other SCI course)
- SOSC 50
- American Government in the 21st Century (or any other SOSC course)
- OR
-
- PSYCH 10
- Introduction to Psychology (or any other PSYCH course)
Major Requirements
Foundation Courses - 24 units
- ACCTG 1A
- Introductory Financial Accounting (*MSADA foundation course.)
- ACCTG 1B
- Introductory Managerial Accounting (*MSADA foundation course.)
- ECON 1
- Principles of Microeconomics
- ECON 2
- Principles of Macroeconomics
- ENGL 120
- Business Writing
- FI 100
- Financial Management
- MATH 30
- College Algebra
- MATH 40
- Statistics
*Students who intend to pursue the Master of Science in Accounting Data & Analytics
(MSADA) must earn a “B” or better in these courses in order to satisfy the program’s
foundation requirement.
Accounting Courses - 30 units
- ACCTG 100A
- Intermediate Accounting I (*MSADA foundation course.)
- ACCTG 100B
- Intermediate Accounting II (*MSADA foundation course.)
- ACCTG 102
- Accountants Professional Responsibilities and Ethics
- ACCTG 103
- Advanced Accounting: Consolidations
- ACCTG 105
- Cost Management
- ACCTG 108A
- Federal Income Tax I
- ACCTG 111
- Auditing (*MSADA foundation course.)
- ACCTG 119
- Accounting Information Systems
- ACCTG 145
- Law of Contracts, Sales & Commercial Transactions
- ACCTG 159
- Accounting Research & Communication (Capstone course to be taken in final term of program.)
*Students who intend to pursue the Master of Science in Accounting Data & Analytics
(MSADA) must earn a “B” or better in these courses in order to satisfy the program’s
foundation requirement.
Elective Courses - 30 units
Select ten additional upper- or lower-division courses from any subject for a total
of 30 units. Note: courses used to complete minors also count toward this requirement.
Note: Students may elect to complete an accounting internship by enrolling in ACCTG
198 to satisfy general electives requirements.
Students interested in the internship course should speak with their advisor.
OR
Path2CPA and Elective Courses - 30 units
The Path2CPA option makes the journey to an advanced degree quicker and less expensive.
Students can earn a Master of
Science in Accounting Data & Analytics (MSADA) or Master of Science in Taxation in
as little as one year after completing
GGU’s Bachelor of Science in Accounting or Bachelor of Science in Business with Accounting
Concentration. The Path2CPA option can also satisfy the 150-hour education requirement
for CPA licensure. Pursuing this option eliminates the requirement to apply for either
of these Master’s programs and no GMAT/GRE test score is required.
The Path2CPA electives include up to four designated graduate-level courses and seven
3-unit upper or lower-division course
from any subject. The graduate-level courses will be included in the unit totals and
GPAs for both applicants’ undergraduate
Accounting and graduate-level Accounting or Taxation degree programs. Students whose
cumulative GPAs in the graduatelevel
courses fall below a 3.00 GPA will be conditionally admitted to either of these Master’s
programs.
Choose one pathway program:
Master of Science in Accounting Data & Analytics (MSADA)
Choose up to 4 courses (12 units) from the following:
- ACCTG 336
- Introduction to Data Analytics for Accountants
- ACCTG 351C
- Analysis of Financial Information for Accountants
- ACCTG 377
- Financial Accounting and Reporting
- ACCTG 378
- Business Environments and Concepts
- ACCTG 379
- Accounting and Tax Regulations
- ACCTG 380
- Auditing and Attestation
- 3 UNITS:
- One (3-unit) upper or lower-division undergraduate-level course from any subject.
(NOTE: ACCTG 377, ACCTG 378, ACCTG 379, and ACCTG 380 are graduate-level CPA Applied
Accounting Graduate Certificate program courses that prepare students for the Certified
Public Accounting examinations.)Master of Science in Taxation
Choose up to 4 courses (12 units)* from the following:
- TA 318
- Advanced Federal Income Taxation
- TA 329
- Tax Research and Decision Making
- 6 UNITS:
- Two graduate-level Taxation elective courses
AND
- 3 UNITS:
- One (3-unit) upper or lower-division undergraduate-level course from any subject.
OR:
Select one course (3-units) from the graduate Accounting courses listed
below:
- ACCTG 377
- Financial Accounting and Reporting
- ACCTG 378
- Business Environments and Concepts
- ACCTG 379
- Accounting and Tax Regulations
- ACCTG 380
- Auditing and Attestation
(NOTE: ACCTG 377, ACCTG 378, ACCTG 379, and ACCTG 380 are graduate-level CPA Applied
Accounting Graduate Certificate program courses that prepare students for the Certified
Public Accounting examinations.)
*Only one course (3-units) of non-Taxation subject courses can be applied to the Master
of Science in Taxation program as elective credits.
Declaring Minors
To be eligible to declare minors, students must have already completed the required
coursework, or be able to complete it in
their final terms without requiring waivers, substitutions, or directed study courses,
unless they are approved in advance by the
department chair, program director, or dean.
Students may declare minors when they have completed the required coursework, or after
the “Last Day to Drop Course without
Tuition Charge” (per the Academic Calendar) for their final terms.
Students may declare up to two minors in a given degree program. Students seeking
to declare more than two minors will be required
to appeal to the dean for approval. Students’ diplomas will list the minors that they
had successfully completed at the
time their degrees were conferred. Students may not declare additional minors after
their degrees have been conferred.
The following minors are available for this major:
- Business Minor
- Data Analytics Minor
- Finance Minor
- Human Resource Management Minor
- Information Technology Minor
- International Business Minor
- Law Minor
- Literature Minor
- Management Minor
- Marketing Minor
- Operations and Supply Chain Management Minor
- Organizational Leadership and Human Skills Development Minor
- Psychology Minor
- Public Administration Minor
Accounting Minor
The minor in accounting prepares students for a career in the areas of financial and
managerial accounting, internal and externalauditing, and taxation. It satisfies the
education requirements for the CPA and CMA examinations. Beyond technical accountingskills,
students will graduate with practical skills and a sound foundation in economics,
law, finance, management, informationsystems, quantitative methods and communications.
Students who wish to engage in an accounting internship are encouraged toinclude ACCTG
198 in the general electives required for the program.
Required Courses - 15 units
Select five of the following:
- ACCTG 1A
- Introductory Financial Accounting (*MSADA foundation course.)
- ACCTG 1B
- Introductory Managerial Accounting (*MSADA foundation course.)
- ACCTG 100A
- Intermediate Accounting I (*MSADA foundation course.)
- ACCTG 100b
- Intermediate Accounting II (*MSADA foundation course.)
- ACCTG 102
- Accountants Professional Responsibilities and Ethics
- ACCTG 105
- Cost Management
- ACCTG 108A
- Federal Income Tax I
- ACCTG 111
- Auditing (*MSADA foundation course.)
- ACCTG 159
- Accounting Research and Communication (Capstone course to be taken in final term of program.)
*Students who intend to pursue the Master of Science in Accounting Data & Analytics
(MSADA)
must earn a “B” or betterin these courses in order to satisfy the program’s foundation
requirement.
LEARNING OUTCOMES
Students who complete the Bachelor of Science in Accounting, including the general
education program, will be able to:
- Examine data and argument, as informed by interdisciplinary approaches to business
management and organizational leadership.
- Demonstrate effective communication skills.
- Recognize the need for information in professional and business contexts and to responsibly
access, evaluate and apply information using a variety of research tools and methods.
- Develop strategies for organizational challenges using an understanding of business
functional areas, management theory, principles, ethical reasoning and innovative
approaches.
- Prepare financial statements in accordance with Generally Accepted Accounting Principles.
- Employ critical thinking skills and current technologies to analyze financial data,
as well as, the effects of differing financial accounting methods on the financial
statements.
- Demonstrate an understanding of current auditing standards and acceptable practices,
as well as, the impact of audit planning, risk, and rendering an opinion on the engagement.
- Apply cost accounting methods to evaluate and project business performance.
- Demonstrate an understanding of the principles of taxation.
- Recognize and understand ethical issues related to the accounting profession.
