Accounting

While confirming the discipline’s technical content, the Department of Accounting also endeavors to present accounting as a liberal discipline. When discussing accounting rules and standards, the emphasis is given to fundamental underlying principles and the conceptual framework of the discipline. In explaining complex standards, the faculty consider the economic consequences of accounting rules and pronouncements. In all accounting courses, professors seek to strengthen students’ skills of analysis, synthesis, and oral and written communication. In order to meet the 150-hour educational requirement set by California law, the department offers a Master of Science (MS) in Accounting degree program.

Faculty

Sankaran Venkateswar, PhD, CPA, CMA, Professor, Chair, Undergraduate Accounting Program Director, Graduate Accounting Program Director

Catherine Finger, PhD, Associate Professor

Judith Hermis, PhD. Assistant Professor

Learning Outcomes

DEMONSTRATE an understanding of the fundamental principles of financial accounting.
DEMONSTRATE an understanding of the fundamental principles of managerial accounting.
DEMONSTRATE an understanding of the fundamental principles of auditing.
DEMONSTRATE an understanding of taxation.
Students’ written work will CONVEY content with appropriate clarity and organization free from spelling and grammatical errors.
Students’ oral presentations will CONVEY content with appropriate clarity and organization in a professional manner.
Students will be able to ANALYZE an ethical issue in a business context and be able to make and defend an ethical decision based on this analysis.

Internships

Students who want to combine study with practical experience in accounting should contact the program director and the SMC Career Center in advance for information on a variety of opportunities available in both the private and public sectors. Academic course credit for internships may be available through enrollment in the Accounting Internship (ACCTG 495 ) course.

Prerequisite Grade

Any course listed in this department with a prerequisite requires a grade of C- or better in the prerequisite course.

Corporate Accounting SSTE Credential Pathway

This major has an integrated Single Subject Teacher Education (SSTE) pathway to prepare future middle and high school classroom teachers. The integrated program of study enables students to graduate with their BAs and a CA teaching credential in 4 years. See Teacher Education - Major Emphasis/SSTE Pathways for detailed information on credential courses.

Programs

Bachelor of Science

Public Accounting, BS

Bachelor of Arts

Corporate Accounting, BA

Minor

Accounting Minor

Courses

Accounting - Lower Division

Accounting - Upper Division

Students may not transfer more than two upper-division accounting courses from another institution for credit in the accounting major (or minor). Online courses will not be accepted for credit. Transfer credits must be approved by the program director.

Upper division courses are offered one term per year. It is the responsibility of the student to ensure that they take all required courses in the term in which they are offered.