The Accounting Department
The Accounting Department Office is located in Building 164 of the College of Business Administration Complex near University Drive The office is open during regular hours to serve our current and prospective students, faculty, alumni, recruiters, and other interested individuals. Ourstaff is trained to provide all necessary information and services sought to make our students’ life easier. Feel free to stop by anytime you need assistance and we will do our best to serve you.
ACCOUNTING PROGRAM
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.
ACADEMIC INTEGRITY
The Accounting Department is committed to ensuring that students in our program are held to a high standard of academic integrity. Scandals within the accounting profession have shown how a lack of integrity can damage society as well as professional and personal lives. Each student should read the Academic Integrity section in the University Catalog. Incidences of academic dishonesty in any accounting course will be reported to the Director of Judicial Affairs.
HONOR CODE
The Accounting Department faculty have adopted an “Honor Code,” a set of rules and expectations regarding honesty, respect for others, honorable behavior, appropriate classroom environment, and responsible use of technology. Sometimes, instructors will ask their students to sign the “Accounting Department Honor Code” form before they take their class. You may access this form on our website.
ACCOUNTING 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. Students may specialize in a specific career field by selecting courses that will prepare them for their chosen career (career track).
The total course/unit requirements for a Bachelor of Science Degree in Business Administration with an option in Accounting are 180 units. Accounting courses are taught in the framework of modern business complexity so that the students will develop decision-making skills in realistic environments and learn which accountant’s skills are used to effectively manage an enterprise.
Freshmen should follow the degree requirement evaluation (curriculum) sheet for the year they began taking courses in the accounting option at Cal Poly Pomona.
Transfer students can use the same method (above), but should cross off any courses that had been transferred for credit. Look in the Bronco Direct “Transfer Credit Report” to make sure your classes were transferred correctly. Additional help is available from the Student Success Center, Bldg. 164-1060.
Minor in Accounting
The Accounting Department offers an opportunity for undergraduate students with majors/options other than accounting to acquire accounting knowledge and develop marketable accounting skills through the "Minor in Accounting Program."
Students following the curriculum for the Accounting option may want to consider a minor in one of the other business options.
Students cannot both major and minor in the same program.
For additional information about the Accounting minor, please consult the University catalog or contact the Accounting Department office in Bldg. 164, Room 2064 (X2365).
Lower Division Accounting Courses
ACC 207, Financial Accounting for Decision Making, and ACC 208, Managerial Accounting for Decision Making, are required for all business majors. Each course has a four-hour classroom component (ACC 207 and ACC 208) and a one-hour self-paced activity (ACC 207A and ACC 208A).
Students enrolling in ACC 207 and ACC 208 must also enroll in these courses co-requisites, ACC 207A and ACC 208A. With co-requisites, you cannot enroll in one course without enrolling in the other. Basically, you must enroll in both courses at the same time.
When registering for ACC 207 and 207A, you must select one ACC 207 section and one ACC 207A section before you press submit. When registering for ACC 208 and 208A, you must select one ACC 208 section and one ACC 208A section before you press submit.
If you get an error message that reads “Requisites not met,” it probably means you did not enter these co-requisite classes at the same time. Sometimes, however, it means the prerequisites were not met. In that case, you may contact the Accounting Department office for additional assistance. They will verify that you have completed the prerequisites and may decide to issue you permission numbers.
Another problem that may occur during registration is that University policy limits students to pre-registering for only 16 units (goes up to 20 during late registration). You cannot be enrolled for more than 11 units when you try to add these classes since the total for both classes is 5 units.
OPTIONS FOR MEETING THE 150 HOUR REQUIREMENT FOR CPA LICENSURE
Many students pursuing an accounting education want to enhance their professional competence and stature by obtaining a Certified Public Accountant license. Under current California law, such licensure can be obtained via two pathways. Pathway One effectively restricts the CPA license to the state of California, while Pathway Two provides for reciprocity between the states. Thus, Pathway Two provides greater flexibility for CPAs.
Pathway Two requires 150 semester hours (225 quarter hours) of education, in addition to other requirements. The purpose of this document is to provide options for students and professionals interested in pursuing CPA licensure under Pathway Two.
An accounting degree from Cal Poly Pomona comprises 188 quarter units, thus leaving a gap of 37 units to meet the Pathway Two educational requirement. Students have a variety of choices for completing the extra units, including, but not limited to:
1.Using non-degree courses already completed
Many students, particularly those who have transferred from a community college or changed majors, may already have sufficient units to satisfy the 150-hour requirement.
2.Completion of additional courses
These courses must be in specific subject areas, although the intent of the 150-hour legislation was to broaden candidates’ knowledge in business and other areas, rather than to require additional accounting classes. Please see a faculty advisor for further consultation and course selection based on your personal needs, goals and background.
3.Completion of a minor
A minor appears on a students’ transcript, but not on the diploma itself. Again, the minor program can be in a specific subject area, although Cal Poly Pomona rules state that a student may not earn a minor housed in his/her major department. Thus, the minor in Accounting is not acceptable.
Each department designates a minor advisor to assist students with the required paperwork. Students who want to complete a minor must fill out a minor application form with the minor advisor; the application establishes the required coursework.
4.Completion of a Master’s degree
Students who are academically and professionally qualified may elect to pursue an advanced degree at Cal Poly Pomona or another university to meet the 150-hour requirement. Currently, Cal Poly Pomona offers the Masters of Business Administration and the Master of Science in Information Systems Auditing. A Master of Science in Accountancy program is in progress.
Both the MBA and the MS have very specific academic and professional requirements for admission, including at least two years of management level experience. The Graduate Programs Office in the College of Business maintains a website with all the pertinent information.
As you can see, you may meet the 150-hour requirement in a variety of ways. Please contact an Accounting Department faculty advisor to discuss these and other options as you plan your educational career.
For the complete rules on how to become a California CPA, visit Information on licensing requirements in other states is available at