Craig School of Business at Fresno State

Department of Accountancy

Welcome to the Department of Accountancy website. We have designed it for you, the user. Whether you are a parent, prospective or current student, faculty member, employer or alumni, we hope you have fun exploring the site and learning about the wonderful opportunities presented by the Accountancy Department and the Craig School of Business.

Undergraduates with a Bachelor of Science Degree/Accounting Option are trained to pursue numerous career opportunities in Public Accounting (CPA Firms), Private Industry (accounting, audit, or analyst work for Agriculture, Retail, Manufacturing, and Service companies), and Governmental/ Regulatory/ Not for Profit entities (accounting or audit work for federal or state agencies, and charitable organizations).

Accountancy option students often pursue professional certifications/licenses including the CPA state license (state license as a Certified Public Accountant), the CMA (industry designation for management accounting) and the CIA (industry designation for internal auditing).

General Information

Resources and FAQ's

At the Craig School of Business, undergraduate students majoring in Business Administration will receive a Bachelor of Science in Business Administration degree. Within that degree, students must choose an option (specialization). The Department of Accountancy offers an option in Accountancy within the Bachelor of Science in the Business Administration degree program. This option qualifies students for the exams for Certified Public Accountant (CPA), Certified Management Accountant (CMA), or Certified Internal Auditor (CIA).

Students majoring in Business Administration are required to take a:

Common set of university prescribed courses (referred to as General Education classes (“GE”)
Common set of business classes (referred to as pre-business and business “core”)
A series of specialized courses related to their option (option courses)

Accountancy Option Catalog Requirements

Accountancy Option Flowchart

*Flowcharts from earlier catalog years may be obtained, in person, from Craig Undergraduate Student Services, PB 189

Eligibility

This program is designed to prepare Accountancy Option students who wish to pursue licensure as a Certified Public Accountant (CPA) without seeking an advanced degree to sit for the CPA exam and meet the educational requirements for CPA licensure in California.

Forms

Apply for a certificate of completion

Prerequisites

To receive the Accounting Certificate of Special Study, students must have:

Completed all requirements for the Busienss Administration Degree, Accountancy Option.
Totaled 150 semester units on their Fresno State transcript, including transferred units.
Complete the application form.
Complete the Curriculum below.
Receive a grade of C or better in each course, except for courses taken on a credit/noncredit basis.
Apply for a certificate of completion.

Note: The Accounting Certificate of Special Study will be conferred only in conjunction with the awarding of a bachelor's degree from California State University, Fresno.

Curriculum

Note: Students MUST complete ACCT 144 and ACCT 162. If they have already completed these courses as part of their accounting electives for a bachelor's degree, they may choose any three of the elective courses listed below.

Required Course

ACCT 187 - Accounting Ethics and Professional Responsibilities Units: 3

Elective Courses (Select 3 Courses)

Note: Students may not double-count these courses for both the Accounting Option and the Accounting Certificate of Special Study.

ACCT 144 - Tax Accounting and Planning Units: 4
ACCT 145 - Federal Income Taxation of Entities and the Federal Uniform Estate and Givt Tax Units: 4
ACCT 146S - Accounting Information Systems and Controls SL Units: 4
ACCT 148 - Accounting for Governmental and Nonprofit Organizations Units: 4
ACCT 162 - Auditing Units: 4
ACCT 165 - International Accounting Units: 4
ACCT 167 - Advanced Accounting Problems Units: 4
ACCT 169 - Forensic Accounting Units: 4
ACCT 170A - CPA Exam Study I: Business Environment and Concepts (BEC) & Financial Accounting and Reporting (FAR) Units: 3
ACCT 170B - CPA Exam Study II: Auding (AUD) & Regulation (REG) Units: 3
DS 135 - Data Analytics Units: 3