Overview
The Bachelor of Science in Accountancy is designed for students who wish to prepare for entry into the accounting profession and who plan to take the examinations leading to the attainment of professional designations such as Certified Public Accountant (CPA), Certified Management Accountant (CMA), and Certified in Financial Management (CFM). All three designations require a baccalaureate degree.
Students considering the CPA designation will be eligible to sit for the CPA Exam in California upon earning this baccalaureate degree, and should then consider enrolling in a masters program such as the MBA or MS in Corporate and International Finance in order to meet the 150 semester units of higher education required by California and most other states. (See also BS/MBA transition program, below.)
Bachelor of Science in Accountancy (BSA)/Master of Business Administration (MBA) Transition Program
Students who are currently enrolled in the Bachelor of Science in Accountancy program, have at least a cumulative GPA of 3.0, and are within six courses of graduation may register for the BSA/MBA transition program.
Students in the BSA transition program may take up to three MBA classes as electives during the BSA. Students can select any three graduate-level accounting courses for which required course prerequisites (if any) have been met, or may select from the following MBA core courses: BKM 600, ELB 620, MKT 602, and LED 601.
Students must complete graduate-level coursework taken as part of the BSA degree with a grade of B or better. This coursework, which counts as electives In the BSA, will not transfer as graduate-level credit to National University or any other institution as it is part of an undergraduate degree program. Grades earned in graduate level courses will be calculated as part of the student's undergraduate grade point average. Students must apply for and begin the MBA program within six months after completing their final BBA course.
The number of courses required to earn an MBA degree for transition program students is reduced from 14 to as few as 11 courses, depending on classes selected and grades earned. Students must complete their MBA program within four years with no break exceeding 12 months.
Program Outcomes
Upon successful completion of this program, students will be able to:
1. Comprehend and apply the conceptual framework underlying the principles of accounting.
2. Measure and properly report information related to accounting for the assets, liabilities, equities, revenues and expenses of business and not-for-profit entities, and of the entity's cash flows.
3. Apply the basic concepts underlying taxation of individuals and business enterprises.
4. Prepare financial statements for external use and managerial accounting reports for internal decision-making.
5. Demonstrate written communication skills at the level required for accounting professionals.
Online Course Availability
All of the coursework in this program can be taken online. Most online courses offer one or two live voice/visual evening sessions per week, in which instructors orally explain important concepts, visually illustrate problem-solving techniques, and respond to student questions. These sessions are recorded so that students who are unable to attend at the scheduled time can play back the video recording at a convenient time.
Requirements
To receive a Bachelor of Science with a major in accountancy, students must complete at least 180 quarter units as described below, 76.5 of which must be completed at the upper-division level and 45 of which must be completed in residence at National University. In the absence of transfer credit, students may need to take additional general electives to satisfy the total units for the degree. Refer to the section of undergraduate admission requirements for specific information regarding admission and evaluation.
Preparation for the Major
(4 courses, 18 quarter units)
MNS 205 Introduction to Quantitative Methods for Business *
(Prerequisite: Placement Evaluation)
ECO 203 Principals of Microeconomics*
ECO 204 Principles of Macroeconomics*
ACC 201 Financial Accounting Fundamentals**
* May be used to satisfy general education Requirements
** Eligible for Credit-By-Exam waiver: contact Faculty Advisor
Requirements for the Major
(17 courses, 76.5 quarter units)
To receive a Bachelor of Science with a major in accountancy, students must successfully complete the courses listed below. Students can request waivers of any of the courses if they have completed an upper-division undergraduate or graduate course of similar content at a regionally-accredited college or university with a grade of "C" or better. Students must take at least six of the courses in the major in residence at National University.
Core Business Requirements
(5 courses, 22.5 quarter units)
BKM 400 Business Knowledge Management Strategies (New course replaces CIS 301)
LAW 304 Legal Aspects of Business I
MGT 409C Principles of Management and Organization
FIN 310 Business Finance
(Prerequisite: ACC 201)
and
MGT 430 Survey of Global Business
(Prerequisites: ECO 203 and ECO 204)
or
MKT 402A Marketing Fundamentals
or
MNS 407 Management Science
(Prerequisite: MNS 205)
(Recommended for students considering the CPA, CMA or CFM designation)
Prerequisite for all Accounting Courses
Students must have completed ACC 201 or its equivalent with a minimum grade of "C" within two years of taking any of the following accounting courses, unless a grade of 75 or better is received on an appropriate challenge exam.
Accounting Core Requirements
(12 courses, 54 quarter units)
To be adequately prepared for the accounting courses listed below, students should take ACC 410A first since it starts with a review of the fundamentals upon which much of the subsequent material is based. Students who wish to start at a later point in the program are advised to test their retention of accounting fundamentals by working the end-of-chapter exercises in the first five chapters of an Intermediate Accounting text.
ACC 300 Applied Technology for Accountants**
(Prerequisite: ACC 201)
ACC 410A Intermediate Accounting I
(Prerequisite: ACC 201)
ACC 410B Intermediate Accounting II
(Prerequisite: ACC 201)
ACC 410C Intermediate Accounting III
(Prerequisite: ACC 201)
ACC 431 Advanced Accounting
(Prerequisite: ACC 201)
ACC 432A Taxation - Individual
(Prerequisite: ACC 201)
ACC 432B Taxation - Business
(Prerequisite: ACC 432A)
ACC 433A Managerial Accounting I
(Prerequisite: ACC 201)
ACC 433B Managerial Accounting II
(Prerequisite: ACC 433A)
ACC 434 Government and Nonprofit Accounting
(Prerequisite: ACC 201)
ACC 435A Auditing I
(Prerequisite: ACC 201)
ACC 435B Auditing II
(Prerequisite: ACC 435A
**Eligible for Credit-By-Exam waiver: contact Faculty Advisor
| Degree Program Locations | |
|---|---|
| This degree is offered online | |
| Costa Mesa Campus | |
| Fresno Campus | |
| La Mesa Campus | |
| Marine Corps Recruit Depot Learning Center | |
| Mission Valley Campus | |
| Redding Campus | |
| Sacramento Campus | |
| South Bay Campus | |
| Spectrum Business Park Campus | |
| Stockton Campus | |
| Kearny Mesa Campus | |