National University




Bachelor of Science in Accountancy

Lead Faculty: Dr. Connie Fajardo

The major in Accountancy academically prepares students for a wide range of accounting-related careers, including public accounting, corporate accounting, internal auditing, accounting in not-for-profit organizations, and job opportunities with state and local government agencies such as the Internal Revenue Service, Defense Contract Audit Agency, FBI and others. All students are advised to contact a full-time accounting faculty member for a brief interview by phone or personal visit for the purpose of reviewing the student s career objectives.

Bachelor of Science in Accountancy to Master of Business Administration (BS ACC/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 BS ACC/MBA transition program.Students in the BS ACC/MBA transition program may take up to three MBA classes as electives during the BS ACC. 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: ECO 602, MKT 607, and MGT 605. Students must complete graduate-level coursework taken as part of the BS ACC degree with a grade of B or better. This coursework, which counts as electives in the BS ACC, 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 BS ACC 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.

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.

Program Learning Outcomes

  1. Use information technologies and computerized accounting software for financial accounting and reporting.
  2. Apply generally accepted accounting principles to measure and report information related to accounting for the assets, liabilities, equities, revenues and expenses, and cash flows of business enterprises and governmental and not-for-profit entities.
  3. Prepare tax returns and reports for individuals and business enterprises.
  4. Interpret cost data and prepare managerial accounting reports.
  5. Apply generally accepted auditing standards in the audit of public and private entities.
  6. Apply ethical and legal concepts to accounting and tax related issues.
  7. Demonstrate effective communication of accounting information.

Requirements

Requirements for the Major
(17 courses; 76.5 quarter units)

To receive a Bachelor of Science with a major in Accountancy, students must complete at least 180 quarter units as articulated below, 45 of which must be completed in residence at National University, 76.5 of which must be completed at the upper-division level, and the University General Education requirements. In the absence of transfer credit, additional general electives may be necessary to satisfy total units for the degree. The following courses are specific degree requirements. Refer to the section of undergraduate admission requirements for specific information regarding admission and evaluation.

Preparation for the Major (4 courses; 18 quarter units)
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.
Core Business Requirements (5 courses; 22.5 quarter units)
Core Requisite(s):
Core Accounting Requirements (12 courses; 54 quarter units)
Core Requisite(s):