Accounting

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www.cba.csupomona.edu/acc

Nasrollah Ahadiat, Chair

Vision Statement

Our vision is to continue to be recognized as a center of outstanding accounting education.

Mission Statement

Our mission is excellence in accounting education through teaching, enhanced by research and service. We lead and encourage students and working professionals in developing their abilities to use and integrate accounting information with other information to make better decisions, to thrive in their careers, and to continue life-long learning.

Accounting Education Program

The Accounting Department provides an education for students who wish to be management professionals with a thorough knowledge of the essential concepts of accounting and a strong background for students desiring professional careers in public, private, government, and not-for-profit accounting. The students specializing in accounting may select courses which will prepare them specifically for one or more of these career fields.

The accounting courses are taught in the framework of modern business complexity so that the students develop their decision-making skills in realistic environments and learn the wide range of ways in which the accountant’s skills are used to effectively manage an enterprise.

Prerequisite Core for Upper Division Accounting Program

Before enrolling in the upper-division courses in the Accounting Program, students in the accounting subplan are expected to have completed college-level courses in English, mathematics/statistics, economics, computers, business law, and introductory accounting.

Students must have earned a grade of “C” (2.0) or better in each of the 9 identified lower-division courses before registering for ACC 304 . The identified courses are as follows:

ENG 104  and 105 
FRL 201 , MAT 125 , STA 120 
EC 201  and 202 
ACC 207/207A  and ACC 208/208A 

Students in non-accounting majors/subplans are expected to have met the above requirements to the extent that the cited courses or their equivalents are included in the requirements of their major/subplan.

Department Policy on Academic Disqualification

The Accounting Department may disqualify students at the end of any quarter if either: (1 ) their overall GPA, Cal Poly Pomona GPA, or their subplan GPA is below a 2.0 by 7 grade points or more; or (2) more than one-third of the units taken during the past twelve-month period do not satisfy the degree requirements. Determination of the GPA in the subplan and proportion of courses taken to satisfy the degree requirements is the responsibility of the department.

The department adheres to all university policies including those regarding repeating courses. A course can be repeated no more than two times for a maximum of three attempts.

Programs

• Business Administration, B.S. - Accounting Subplan/Option: 180 units

• Accounting Minor

• Accountancy, M.S.

Courses

• ACC 200 - Special Study for Lower Division Students (1-2)
• ACC 207/207A - Financial Accounting for Decision Making (4/1)
• ACC 208/208A - Managerial Accounting for Decision Making (4/1)
• ACC 299/299A/299L - Special Topics for Lower Division Students (1-4/1-4/1-4)
• ACC 304 - Introduction to Accounting Information Systems (4)
• ACC 305 - Advanced Accounting Information Systems (4)
• ACC 307 - Cost Accounting (4)
• ACC 311 - Intermediate Accounting I (4)
• ACC 312 - Intermediate Accounting II (4)
• ACC 313 - Intermediate Accounting III (4)
• ACC 400 - Special Study for Upper-Division Students (1-2)
• ACC 403 - Consolidation and Foreign Currency Accounting (4)
• ACC 404 - International Accounting (4)
• ACC 405 - e-Business: Security, Risk Management, and Control (4)
• ACC 412 - Advanced Cost Accounting (4)
• ACC 413 - Controllership (4)
• ACC 418 - Forensic Accounting (4)
• ACC 419 - Auditing Theory (4)
• ACC 420 - Advanced Auditing (4)
• ACC 421 - Accounting Ethics (4)
• ACC 424 - Internal Auditing (4)
• ACC 426 - Government Accounting (4)
• ACC 428 - Management Control in Not-for-Profit Organizations (4)
• ACC 431 - Taxation of Individuals (4)
• ACC 432 - Advanced Individual and Corporate Tax (4)
• ACC 433 - Advanced Taxation (4)
• ACC 434 - Service Learning in Taxation (2)
• ACC 435 - Tax Research and Communication (4)
• ACC 441 - Internship in Accounting (1-8)
• ACC 442 - Internship in Accounting (1-8)
• ACC 443 - Internship in Public Accounting (4)
• ACC 461 - Senior Project (2)
• ACC 462 - Senior Project (2)
• ACC 465 - Accounting Theory and Research (4)
• ACC 499/499A/499L - Special Topics for Upper Division Students (1-4/1-4/1-4)
• ACC 600 - Business Valuation Using Financial Statements (4)
• ACC 608 - Management Accounting Seminar (4)
• ACC 610 - Internal Control and Corporate Governance (4)
• ACC 620 - Assurance and Regulation in Accounting (4)
• ACC 630 - International Accounting Issues (4)
• ACC 650 - Internship in Accounting (4)
• ACC 660 - Contemporary Accounting Issues (4)
• ACC 670 - Management Control in Not-for-Profit Organizations (4)
• ACC 680 - Fraud and Forensic Accounting (4)
• ACC 690 - Strategic Tax Planning (4)
• ACC 697 - Comprehensive Examination (1)

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