This program is designed to give students an understanding of the theory and practice of the major fields of accounting: financial accounting and reporting, managerial accounting, taxation, accounting information systems, and auditing. Accountants provide financial information and documentation about businesses to managers, investors, creditors, and other interested parties. Accounting can be categorized into management accounting, which provides information for internal decision makers (e.g., managers); and financial accounting, which provides information for external decision makers (e.g., investors, analysts, and creditors).

Accounting is an ever-evolving field with growing importance in most businesses and not-for-profit organizations. Today, accountants are business leaders and participate in business decisions and strategy formulation. Accountants must be able to explain and analyze business data, excel in communications, teamwork, leadership, and possess technical and computer-based skills. The accountant in an increasingly global society is rapidly becoming both an information specialist as well as a business advisor. Accountants also act as the moral and ethical compass for business practices.

The undergraduate accounting curriculum at CSU satisfies current educational requirements to sit for the Certified Public Accountant (CPA) exam in the State of Colorado. Effective July 1, 2015, additional coursework is required to become a Certified Public Accountant (CPA) in the State of Colorado. (Requirements to become a CPA are unique to each state and students should be aware of requirements of the state in which they intend to practice.)

The accounting curriculum is designed to meet the needs of those who seek professional education and training to practice as public, private, or governmental accountants, or expect to work in business managerial positions requiring an understanding of fundamental accounting concepts and principles. The curriculum offers considerable flexibility in designing a program of study that will meet a variety of career interests. In addition to the All-University Core Curriculum and the College of Business Core Curriculum, students are particularly encouraged to take additional course work in both finance and computer information systems.

Learning Outcomes

Students will demonstrate:

  • Knowledge of the principles of auditing and attestation
  • Knowledge of the fundamental concepts of financial accounting and reporting
  • Knowledge of the fundamental concepts of managerial accounting and decision making
  • Knowledge of taxation (federal, state) and its application to business decisions
  • Knowledge of business ethics and principles of social responsibility
  • Knowledge of business organization, processes, and understanding of accounting-based systems integration issues

Potential Occupations

Some examples include, but are not limited to: accountant or auditor of publicly or privately held companies, government agencies, or not-for-profit institutions; consultant in firms providing professional management services; public, private, or personal tax specialist; financial analyst; finance and real estate planning; bank administration.

Effective Fall 2015

The College of Business requires a minimum grade point average of 2.000 in business and economics courses as a graduation requirement. A student who has less than this average at the end of any term is subject to referral by the department head or college dean to the Faculty Council Committee on Scholastic Standards of CSU for consideration of academic dismissal from the College of Business.

Freshman
AUCCCredits
BUS 100Introduction to Business 1
BUS 150Business Computing Concepts and Applications 3
BUS 2011Foundations of Sustainable Enterprise 1
BUS 2201Ethics in Contemporary Organizations (GT-AH3)3B3
CO 150College Composition (GT-CO2)1A3
ECON 202Principles of Microeconomics (GT-SS1)3C3
MATH 141Calculus in Management Sciences (GT-MA1)1B3
Arts and Humanities3B3
Biological and Physical Sciences3A4
Electives 6
 Total Credits 30
Sophomore
 
ACT 210Introduction to Financial Accounting 3
ACT 211Accounting Professional Skills 1
ACT 220Introduction to Managerial Accounting 3
BUS 260Social-Ethical-Regulatory Issues in Business 3
CIS 200Business Information Systems 3
ECON 204Principles of Macroeconomics (GT-SS1)3C3
STAT 204Statistics for Business Students 3
Biological and Physical Sciences3A3
Historical Perspectives3D3
Electives 5
 Total Credits 30
Junior
 
All freshman and sophomore required courses must be completed prior to or concurrent with first enrollment in required junior and senior courses.  
ACT 311Intermediate Accounting I 4
ACT 312Intermediate Accounting II 3
ACT 321Cost Management 3
ACT 350Accounting Information Systems 3
BUS 300Business Writing and Communication (GT-CO3)23
FIN 3002Principles of Finance4A,4B3
MKT 3002Marketing4B3
Electives 8
 Total Credits 30
Senior
 
ACT 330Introduction to Taxation 3
ACT 411Advanced Accounting 3
ACT 441Auditing Practices 3
ACT *** Upper-Division Elective (300- or 400- level) 3
BUS 479Strategic Management4A,4C3
MGT 301Supply Chain Management 3
MGT 320Contemporary Management Principles/Practices 3
Global and Cultural Awareness3E3
Electives3 6
 Total Credits 30
 Program Total Credits: 120
1

Students enrolled in the Business Administration major prior to Fall semester 2013, are not required to take BUS 201 and BUS 220.

2

Students who have taken FIN 305 and/or MKT 305 prior to admission to the College of Business may substitute those courses to satisfy the AUCC category 4A and 4B requirements. All other students are required to take FIN 300 and MKT 300 to satisfy AUCC categories 4A and 4B.

3

Select enough elective credits to bring the program total to a minimum of 120 credits, of which at least 42 must be Upper-Division (300- or 400- level).

Students are not to utilize the satisfactory/unsatisfactory (S/U) grading option for any Business concentration course or any Business core course (Business and non-Business subject codes) except when a course only allows S/U grading.

Distinctive Requirements for Degree Program:
To Declare this Major: Business is a controlled major:  students are admitted into the major only if they meet established academic standards.  Please see competitive major requirements or the advisor in the Department for more information.

To Prepare for First Semester: The Curriculum for the Business Administration-Accounting Concentration assumes students will be able to successfully complete calculus within the first year.

Freshman
Semester 1CriticalRecommendedAUCCCredits
BUS 100Introduction to Business X 1
BUS 150Business Computing Concepts and Applications X 3
BUS 201Foundations of Sustainable Enterprise   1
CO 150College Composition (GT-CO2) X1A3
Biological and Physical Sciences  3A4
Elective   3
 Total Credits   15
Semester 2CriticalRecommendedAUCCCredits
BUS 220Ethics in Contemporary Organizations (GT-AH3)  3B3
ECON 202Principles of Microeconomics (GT-SS1)X 3C3
MATH 141Calculus in Management Sciences (GT-MA1) X1B3
Arts and Humanities  3B3
Elective   3
CO 150 must be completed by the end of Semester 2.X   
 Total Credits   15
Sophomore
Semester 3CriticalRecommendedAUCCCredits
ACT 210Introduction to Financial AccountingX  3
CIS 200Business Information Systems   3
ECON 204Principles of Macroeconomics (GT-SS1) X3C3
Biological and Physical Sciences  3A3
Elective   3
 Total Credits   15
Semester 4CriticalRecommendedAUCCCredits
ACT 211Accounting Professional SkillsX  1
ACT 220Introduction to Managerial AccountingX  3
BUS 260Social-Ethical-Regulatory Issues in Business   3
STAT 204Statistics for Business Students   3
Historical Perspectives  3D3
Elective   2
ACT 211 must be completed by the end of Semester 4.X   
 Total Credits   15
Junior
Semester 5CriticalRecommendedAUCCCredits
ACT 311Intermediate Accounting IX  4
ACT 321Cost ManagementX  3
BUS 300Business Writing and Communication (GT-CO3)X 23
MKT 300Marketing X4B3
Elective   2
 Total Credits   15
Semester 6CriticalRecommendedAUCCCredits
ACT 312Intermediate Accounting IIX  3
ACT 350Accounting Information SystemsX  3
FIN 300Principles of Finance X4A,4B3
Electives   6
 Total Credits   15
Senior
Semester 7CriticalRecommendedAUCCCredits
ACT 330Introduction to Taxation   3
ACT 441Auditing Practices   3
MGT 301Supply Chain ManagementX  3
MGT 320Contemporary Management Principles/Practices X 3
Global and Cultural Awareness  3E3
 Total Credits   15
Semester 8CriticalRecommendedAUCCCredits
ACT 411Advanced AccountingX  3
BUS 479Strategic ManagementX 4A,4C3
Upper-Division ACT ElectiveX  3
ElectivesX  6
The benchmark courses for the 8th semester are the remaining courses in the entire program of study.X   
 Total Credits   15
 Program Total Credits:   120