Accountancy, BAccy

Introduction

The degree in Accountancy requires 151.5 credits and is designed for students seeking a Certified Public Accountant (CPA) certification. It will prepare students for successful auditing, financial accounting, managerial accounting and tax careers.

Each student must complete the following requirements: 4 credits in economics, 42 credits of business core, 32 credits of accounting core, 12 credits of electives, and 1.5 credits of professional development. Students work with an academic advisor to design a customized elective course selection that best fits their interests.

All business, accounting, and economics courses require a minimum 2.0 grade point average; only grades of C- or above (or “Pass”) may be used to satisfy major requirements. The senior capstone, BA 490, must be completed in residence at Pacific.

Students who declare a major in Accountancy cannot double major in Business Administration.

With department approval, BACCY students can add an area(s) of specialization from the Business Administration major (except for the Accounting Specialization). Addendum added 12/17/2025

Baccalaureate Degree Core

Baccalaureate Core & Other Graduation Requirements

Major Requirements: 91.5 Credits

Complete the following: 4 credits
ECON 181 - Introductory Economics 4 credit(s)
*or take both ECON 101 and 102
Complete all of the following

Business Core: 42 credits
ACCT 201 - Financial Accounting 4 credit(s)
ACCT 202 - Managerial Accounting 4 credit(s)
BA 230 - Business Communication 4 credit(s)
BA 250 - Business Analytics 4 credit(s)
BA 306 - Business Law 4 credit(s)
FIN 301 - Business Finance 4 credit(s)
MKT 301 - Marketing 4 credit(s)
MGMT 350 - Operations Management 4 credit(s)
OR MGMT 351 2 credit(s) AND MGMT 352 2 credit(s)
MGMT 360 - Organizational Behavior 4 credit(s)
BA 405W - Business Strategy 4 credit(s)
BA 490 - Senior Capstone 2 credit(s)
Accounting Core: 32 Credits
ACCT 313 - Intermediate Accounting I 4 credit(s)
ACCT 314 - Intermediate Accounting II 4 credit(s)
ACCT 316 - Cost Accounting 4 credit(s)
ACCT 357 - Individual Taxation 4 credit(s)
ACCT 370 - Accounting Information Systems 4 credit(s)
ACCT 425 - Advanced Accounting 4 credit(s)
ACCT 435 - Auditing 4 credit(s)
ACCT 457 - Business Taxation 4 credit(s)
Electives: 12 Credits

ACCT, BA, FIN, MGMT, or MKT upper division elective credits
Professional Development Program: 1.5 Credits
BA 299 - Professional Development I 0.5 credit(s)
BA 399 - Professional Development II 0.5 credit(s)
BA 499 - Professional Development III 0.5 credit(s)

Program Details

Program Length

4-5 academic years or an extra 1 to 2 semesters from a typical bachelors degree. However, the student will be qualified to immediately sit for the CPA exam.

Program Learning Outcomes

Explain accounting, tax, and auditing concepts, principles and rules.
Apply critical thinking skills by identifying and analyzing an accounting issue using the relevant accounting framework.
Demonstrate oral communication skills by delivering an organized accounting presentation.
Demonstrate written communication skills by organizing content and using proper writing mechanics for business reports.
Identify ethical issues and apply accounting-related codes of conduct when applicable.
Differentiate between US generally accepted accounting principles and international accounting standards.

Undergraduate Admission

Undergraduate Admission Requirements