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 that 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 12 identified lower-division courses before registering for ACC 304. The identified courses are as follows:
- ENG 110
- ENG 130
- STA 120, MAT 125, CIS 101, FRL 201
- EC 201 and 202
- ACC 207/207A and ACC 208/208A
Students in nonaccounting 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 semester 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.
Further, the department has an additional policy on satisfactory progress. Specifically, students who fail to achieve a grade of C or better on a required accounting course after two attempts will: (1) have an advising hold placed on their records, and (2) be placed on Administrative Academic Probation[*]. Thereafter, the university rules for Administrative Academic Probation published in the catalog will apply.
[*] For this purpose, a W does not count as an attempt, but a WU does.
MICROCOMPUTER PROFICIENCY REQUIREMENT (see policy statement in College of Business Administration introductory section)
Core courses for major
Required of all business majors. A 2.0 cumulative GPA is required in core courses including subplan courses for the major in order to receive a degree in the major.
- Legal Environment of Business Transactions - FRL 201 (4)
- Financial Accounting for Decision Making - ACC 207/207A (4/1)
- Managerial Accounting for Decision Making - ACC 208/208A (4/1)
- Principles of Management - MHR 301 (4)
- Organizational Behavior - MHR 318 (4)
- Principles of Marketing Management - IBM 301 (4)
- Managerial Finance I - FRL 300 (3)
- Managerial Finance II - FRL 301 (3)
- Management Information Systems - CIS 310 (4)
- Operations Management - TOM 301 (4)
- Managerial Statistics - TOM 302 (4)
- Strategic Management - MHR 410 (4)
- or Strategic Management - TOM 411
Support courses required of all business majors
- Freshman English II - ENG 110 (4)
- Statistics with Applications - STAT 120 (4)
- Principles of Economics - EC 201 (4)
- Principles of Economics - EC 202 (4)
Accounting required courses
- Introduction to Accounting Information Systems - ACC 304 (4)
- Cost Accounting - ACC 307 (4)
- Intermediate Accounting I - ACC 311 (4)
- Intermediate Accounting II - ACC 312 (4)
- Intermediate Accounting III - ACC 313 (4)
- Auditing Theory - ACC 419 (4)
- Introduction to Taxation - ACC 431 (4)
- Advanced Accounting Information Systems - ACC 470 (4)
Other courses to complete subplan
- Career Tracks (12)
(See department for list of career tracks and electives)
The number of elective units depends on whether or not ENG 130, STA 120, and EC 201 or EC 202 are used for General Education (see curriculum sheet for the subplan). If any of these courses are used for General Education, electives will be increased by 4 units per course up to the unit maximum of 16.
General Education requirements
(Required of all students)
Students should consult the catalog website for current information regarding this requirement. See the list of approved courses under General Education requirements, Areas A through E.