School of Business Accounting

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 Outcomes

Students will demonstrate:

  • 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 organization, processes, and understanding of accounting-based systems integration issues
  • Knowledge of the principles of auditing and attestation
  • Knowledge of business ethics and principles of social responsibility

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.

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

Effective Fall 2020

Freshman
AUCCCredits
BUS 100Introduction to Business 1
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 9
 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 With Business Applications (GT-MA1)1B3
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 3002Business Writing and Communication (GT-CO3)23
CIS 370Business Analytics 3
FIN 3003Principles of Finance4A,4B3
MKT 3003Marketing4B3
Electives 5
 Total Credits 30
Senior
 
ACT 330Introduction to Taxation 3
ACT 411Advanced Accounting 3
ACT 441Auditing Practices 3
BUS 479Strategic Management4A,4C3
MGT 301Supply Chain Management 3
MGT 320Contemporary Management Principles/Practices 3
Diversity and Global Awareness3E3
Electives4 9
 Total Credits 30
 Program Total Credits: 120

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 MATH 141.

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 MATH 141. 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 calculus within the first year.

Freshman
Semester 1CriticalRecommendedAUCCCredits
BUS 100Introduction to Business X 1
BUS 201Foundations of Sustainable Enterprise   1
CO 150College Composition (GT-CO2) X1A3
Biological and Physical Sciences  3A4
Elective   6
 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 X 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 With Business Applications (GT-MA1)  1B3
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
FIN 300Principles of Finance X4A,4B3
Elective   2
 Total Credits   15
Semester 6CriticalRecommendedAUCCCredits
ACT 312Intermediate Accounting IIX  3
ACT 350Accounting Information SystemsX  3
CIS 370Business Analytics   3
MKT 300Marketing  4B3
Electives   3
 Total Credits   15
Senior
Semester 7CriticalRecommendedAUCCCredits
ACT 330Introduction to Taxation   3
ACT 411Advanced Accounting   3
MGT 301Supply Chain ManagementX  3
MGT 320Contemporary Management Principles/Practices X 3
Diversity and Global Awareness  3E3
 Total Credits   15
Semester 8CriticalRecommendedAUCCCredits
ACT 441Auditing PracticesX  3
BUS 479Strategic ManagementX 4A,4C3
ElectivesX  9
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

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 2020

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

Freshman
AUCCCredits
BUS 100Introduction to Business 1
BUS 201Foundations of Sustainable Enterprise 1
CIS 200Business Information Systems 3
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
Historical Perspectives3D3
Electives 3
 Total Credits 27
Sophomore
 
ACT 210Introduction to Financial Accounting 3
ACT 211Accounting Professional Skills 1
ACT 220Introduction to Managerial Accounting 3
BUS 220Ethics in Contemporary Organizations (GT-AH3)3B3
BUS 260Social-Ethical-Regulatory Issues in Business 3
ECON 204Principles of Macroeconomics (GT-SS1)3C3
STAT 204Statistics With Business Applications (GT-MA1)1B3
Biological and Physical Sciences3A3
Diversity and Global Awareness3E3
International Business Group 2 - Global Focus 3
Elective 1
 Total Credits 29
Junior
 
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
CIS 370Business Analytics 3
FIN 300Principles of Finance4A,4B3
FIN 475International Business Finance 3
MGT 301Supply Chain Management 3
MGT 435Global Ethical Leadership Stakeholder Mgmt 3
International Business Group 3 - Experiential Learning Requirement 3
 Total Credits 34
Senior
 
ACT 330Introduction to Taxation 3
ACT 411Advanced Accounting 3
ACT 441Auditing Practices 3
BUS 479Strategic Management4A,4C3
MGT 320Contemporary Management Principles/Practices 3
MGT 475International Business Management 3
MKT 300Marketing4B3
International Business Group 1 - Select one course from the following: 3
Global Supply Chain Management  
Negotiating Globally  
International Marketing  
International Business Group 2 - Global Focus 3
International Business Group 3 - Experiential Learning Requirement 3
 Total Credits 30
 Program Total Credits: 120

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

Select 6 credits from the following:6
AM 430International Retailing3
ANTH 200Cultures and the Global System (GT-SS3)3
ECON 317Population Economics3
ECON 332/POLS 332International Political Economy3
ECON 440Economics of International Trade and Policy3
ECON 442Economics of International Finance and Policy3
ECON 460Economic Development3
GR 320Cultural Geography3
HIST 470World Environmental History, 1500-Present3
IE 450/SOWK 450International Social Welfare and Development3
IE 470Women and Development3
IE 471Children and Youth in Global Context3
IE 472Education for Global Peace3
IE 478Managing International Development Programs3
JTC 412International Mass Communication3
NRRT 320International Issues-Recreation and Tourism3
POLS 232International Relations (GT-SS1)3
POLS 362Global Environmental Politics3
POLS 431International Law3
POLS 433International Organization3
POLS 437International Security3
POLS 442Environmental Politics in Developing World3
POLS 462Globalization, Sustainability, and Justice3
SOC 364Food, Agriculture and Global Society3
SPCM 434Intercultural Communication3

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

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 MATH 141.

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 MATH 141. 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 calculus within the first year.

Freshman
Semester 1CriticalRecommendedAUCCCredits
BUS 100Introduction to Business X 1
BUS 201Foundations of Sustainable Enterprise X 1
CO 150College Composition (GT-CO2) X1A3
Arts and Humanities X3B3
Biological and Physical Sciences X3A4
Electives X 3
 Total Credits   15
Semester 2CriticalRecommendedAUCCCredits
CIS 200Business Information Systems X 3
ECON 202Principles of Microeconomics (GT-SS1)X 3C3
MATH 141Calculus in Management Sciences (GT-MA1) X1B3
Historical Perspectives X3D3
BUS 100 and CO 150 must be completed by the end of Semester 2.X   
 Total Credits   12
Sophomore
Semester 3CriticalRecommendedAUCCCredits
ACT 210Introduction to Financial Accounting X 3
BUS 220Ethics in Contemporary Organizations (GT-AH3) X3B3
ECON 204Principles of Macroeconomics (GT-SS1) X3C3
Biological and Physical Sciences  3A3
Elective X 1
 Total Credits   13
Semester 4CriticalRecommendedAUCCCredits
ACT 211Accounting Professional Skills X 1
ACT 220Introduction to Managerial Accounting X 3
BUS 260Social-Ethical-Regulatory Issues in Business X 3
STAT 204Statistics With Business Applications (GT-MA1) X1B3
Diversity and Global Awareness X3E3
International Business Group 2 X 3
 Total Credits   16
Junior
Semester 5CriticalRecommendedAUCCCredits
ACT 311Intermediate Accounting I X 4
ACT 321Cost Management X 3
FIN 300Principles of Finance X4A,4B3
MGT 301Supply Chain Management X 3
MGT 435Global Ethical Leadership Stakeholder Mgmt X 3
 Total Credits   16
Semester 6CriticalRecommendedAUCCCredits
ACT 312Intermediate Accounting II X 3
ACT 350Accounting Information Systems X 3
BUS 300Business Writing and Communication (GT-CO3) X23
CIS 370Business Analytics   3
FIN 475International Business Finance X 3
International Business Group 3 X 3
 Total Credits   18
Senior
Semester 7CriticalRecommendedAUCCCredits
ACT 330Introduction to TaxationX  3
MGT 320Contemporary Management Principles/PracticesX  3
MGT 475International Business ManagementX  3
MKT 300MarketingX 4B3
International Business Group 2X  3
 Total Credits   15
Semester 8CriticalRecommendedAUCCCredits
ACT 411Advanced AccountingX  3
ACT 441Auditing PracticesX  3
BUS 479Strategic ManagementXX4A,4C3
International Business Group 1 - Select one course from the following:X  3
International MarketingX   
Negotiating GloballyX   
Global Supply Chain ManagementX   
International Business Group 3X  3
 Total Credits   15
 Program Total Credits:   120