Major in Business Administration, Accounting Concentration

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. Accounting is an ever-evolving field with growing importance in most businesses and not-for-profit organizations. Today's accountants are important members of their organizations, using their business expertise, communication, interpersonal skills, and accounting knowledge to improve organizational decision making.  Accountants play a key role in the continued growth of a prosperous society.

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. 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, not-for-profit and governmental accountants, or those who 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 Objectives

Students will demonstrate:

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

Accelerated Program

The Accounting concentration includes an accelerated program option for students to graduate on a faster schedule. Accelerated programs typically include 15-16 credits each fall and spring semester for three years, plus 6-9 credits over two to three summer sessions. Students who enter CSU with prior credit (AP, IB, transfer, etc.) may use applicable courses to further accelerate their graduation. Visit the Office of the Provost website for additional information about Accelerated Programs.

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 organizations; consultant in firms providing professional advisory services; public, private, or personal tax specialist; financial analyst; forensics accountant; internal auditor; information technology auditor.

Effective Fall 2024

The College of Business requires a minimum grade point average of 2.000 in business and economics courses as a graduation requirement.

¹

BUS 220 and BUS 225 will fulfill the AUCC 3B requirement. If BUS 201 is selected, 3 additional credits in AUCC 3B must be completed before graduation.

²

BUS 300 is not offered online at CSU. Students may consult with their advisor regarding acceptable equivalent courses available online through the Colorado Community College System (including Arapahoe Community College). Students who have completed two Written Composition GT Pathways courses (GT-CO1 and GT-CO2) or (GT-CO2 and GT-CO3) will have satisfied the AUCC category 1A and category 2 requirements. 

³

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.

⁴

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: Direct entry as a new freshman or transfer to the College of Business is highly selective and only those students meeting academic requirements will be accepted. For details contact the Office of Admissions.

CSU and the College of Business use holistic review when determining eligibility for admission to the College of Business as a new freshman. An example of a strong candidate for admission to the College of Business is one who is actively involved in their high school and community, has at least a 3.200 GPA with a 1200 or higher on the SAT or a 27 or higher on the ACT. For current admission criteria, contact the CSU Office of Admissions. New freshmen admitted to CSU but not directly to the College of Business will be admitted as “Undeclared Business Interest” and must meet the requirements below. To be eligible for admission to the College, CSU students (including Undeclared Business Interest) must have a 3.000 cumulative GPA on a minimum of 15 graded credits at Colorado State and a grade of B- or higher in ECON 202 and a grade of C- or higher in each course (total of 3 credits) from the following: MATH 117, MATH 118, MATH 124, MATH 125, MATH 126, MATH 141, or a higher level calculus course. 

External transfer students who have completed a minimum of 15 graded credits with a 3.000 cumulative GPA and a grade of B- or higher in ECON 202 and a grade of C- or higher in each course (total of 3 credits) from the following: MATH 117, MATH 118, MATH 124, MATH 125, MATH 126, MATH 141, or a higher level calculus course. External transfer students who do not meet the above criteria will be admitted to Undeclared and must complete the requirements stated above.

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

The College of Business requires a minimum grade point average of 2.000 in business and economics courses as a graduation requirement.

A second concentration in International Business may be taken in conjunction with the Accounting concentration. Upon graduation, both concentrations will be noted on a student’s official transcript.

Effective Fall 2024

The College of Business requires a minimum grade point average of 2.000 in business and economics courses as a graduation requirement.

Interdisciplinary: International Business Group 2 – Global Focus (6 credits)

Course List

Code	Title	Credits
Select 6 credits from the following:		6
AM 430	International Retailing	3
ANTH 200	Cultures and the Global System (GT-SS3)	3
ECON 317	Population Economics	3
ECON 332/POLS 332	International Political Economy	3
ECON 440	Economics of International Trade and Policy	3
ECON 442	Economics of International Finance and Policy	3
ECON 460	Economic Development	3
GR 320	Cultural Geography	3
HIST 470	World Environmental History, 1500-Present	3
IE 450/SOWK 450	International Social Welfare and Development	3
IE 470	Women and Development	3
IE 471	Children and Youth in Global Context	3
IE 472	Education for Global Peace	3
IE 478	Managing International Development Programs	3
JTC 412	International Mass Communication	3
NRRT 320	International Issues-Recreation and Tourism	3
POLS 232	International Relations (GT-SS1)	3
POLS 362	Global Environmental Politics	3
POLS 431	International Law	3
POLS 433	International Organization	3
POLS 437	International Security	3
POLS 442	Environmental Politics in Developing World	3
POLS 462	Globalization, Sustainability, and Justice	3
SOC 364	Food, Agriculture and Global Society	3
SPCM 434	Intercultural Communication	3

Immersion: International Business Group 3 – Experiential Learning Requirement (6 credits)

Course List

Code	Title	Credits
Select at least one from the following:		6
Education Abroad experience
Internship with global focus
L*** language course

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.

¹

BUS 220 and BUS 225 will fulfill the AUCC 3B requirement. If BUS 201 is selected, 3 additional credits in AUCC 3B must be completed before graduation.

Distinctive Requirements for Degree Program:

To Declare this Major: Direct entry as a new freshman or transfer to the College of Business is highly selective and only those students meeting academic requirements will be accepted. For details contact the Office of Admissions.

CSU and the College of Business use holistic review when determining eligibility for admission to the College of Business as a new freshman. An example of a strong candidate for admission to the College of Business is one who is actively involved in their high school and community, has at least a 3.200 GPA with a 1200 or higher on the SAT or a 27 or higher on the ACT. For current admission criteria, contact the CSU Office of Admissions. New freshmen admitted to CSU but not directly to the College of Business will be admitted as “Undeclared Business Interest” and must meet the requirements below. To be eligible for admission to the College, CSU students (including Undeclared Business Interest) must have a 3.000 cumulative GPA on a minimum of 15 graded credits at Colorado State and a grade of B- or higher in ECON 202 and a grade of C- or higher in each course (total of 3 credits) from the following: MATH 117, MATH 118, MATH 124, MATH 125, MATH 126, MATH 141, or a higher level calculus course.

External transfer students who have completed a minimum of 15 graded credits with a 3.000 cumulative GPA and a grade of B- or higher in ECON 202 and a grade of C- or higher in each course (total of 3 credits) from the following: MATH 117, MATH 118, MATH 124, MATH 125, MATH 126, MATH 141, or a higher level calculus course. External transfer students who do not meet the above criteria will be admitted to Undeclared and must complete the requirements stated above.

To Prepare for First Semester: The Curriculum for the Business Administration-Accounting concentration assumes students will be able to successfully complete the College of Business Math requirement within the first year.