Curriculum

Undergrad 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 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 3110, Intermediate Accounting I. The identified courses are as follows:

  • ENG 1103 or ENG 110
  • ENG 2105 or ENG 130
  • STA 1200 or STA 120, MAT 125o or MAT 125, CIS 1010 or CIS 101, FRL 2013 or FRL 201
  • EC 2201 or EC 201 and EC 2202 ro EC 202
  • ACC 2070 or ACC 207/207A and ACC 2080 or 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.

* Course Descriptions/Prerequistes for all ACC Courses

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.

PERSONAL COMPUTER 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 2013  (3)
  • Financial Accounting for Decision Making - ACC 2070  (3)
  • Managerial Accounting for Decision Making - ACC 2080  (3)
  • Principles of Management - MHR 3010  (3)
  • Organizational Behavior - MHR 3020  (3)
  • Principles of Marketing Management - IBM 3012  (3)
  • Managerial Finance  - FRL 3000 (3)
  • Introduction to Personal Computing  (3)
  • Management Information Systems - CIS 3100  (3)
  • Operations Management - TOM 3010  (3)
  • Managerial Statistics - TOM 3020  (3)

Accounting required courses



  • Intermediate Accounting I - ACC 3110  (3)
  • Intermediate Accounting II - ACC 3120  (3)
  • Cost Accounting - ACC 3210  (3)
  • Auditing  - ACC 4810  (3)
  • Introduction to Taxation - ACC 4310  (3)
  • Accounting Information Systems - ACC 4510  (3)

Other courses to complete subplan

  • Career Tracks (9)
    (See department for list of career tracks and electives)

Support courses

The number of elective units depends on whether or not ENG 2105, STA 1200, and EC 2201 or EC 2202 are used for General Education (see curriculum sheet for the subplan).

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.