COURSE CURRICULUM

The Accounting major at California Lutheran University requires a minimum of 76 to 78 credits, with at least 60 of those being upper-division courses. The program includes a comprehensive set of required courses that build a strong foundation in accounting and business principles. Students begin with fundamental courses such as Principles of Accounting (BUS 251) and Managerial Accounting (BUS 252), and then advance through a series of in-depth accounting classes including Intermediate Accounting I and II (BUS 352A and BUS 352B), Advanced Accounting (BUS 454), Cost Accounting (BUS 451), Auditing (BUS 453), and two taxation courses—Tax I (BUS 452) and Tax II (BUS 462).To support technical skills, the curriculum also includes Accounting Information Systems (BUS 353), Business Law (BUS 374), and Principles of Finance (BUS 391). Students are introduced to organizational behavior in BUS 367 and explore professional responsibility in Ethics for the Accounting Professional (BUS 455). Applied Calculus (MATH 245) and Statistical Methods (ECON 311) offer the quantitative skills needed for analytical work. The program concludes with a capstone experience in BUS 484, Senior Seminar in Accounting, which integrates prior learning in a real-world context.Students must also choose one of two economics sequences: either General Economics (ECON 203) or both Introduction to Microeconomics (ECON 200) and Introduction to Macroeconomics (ECON 201). Additionally, they are required to complete one communication course—either Communication for Managers (BUS 301) or Business and Professional Communication (COMM 306)—to develop essential business communication skills. This structured curriculum ensures that graduates are well-prepared for the CPA exam and for careers in accounting across various industries.