| BUS 214 | Financial Accounting 1 | 4 |
| BUS 215 | Managerial Accounting 2 | 4 |
| BUS 319 | Accounting Information Systems | 4 |
| BUS 320 | Federal Income Taxation for Individuals | 4 |
| BUS 321 | Intermediate Accounting I | 4 |
| BUS 322 | Intermediate Accounting II | 4 |
| Select from the following: | 4 | |
| Intermediate Accounting III | ||
| Taxation of Corporations and Partnerships | ||
| Auditing | ||
| Accounting Ethics | ||
| Total units | 28 | |
| 1 | Students may substitute AGB 214 Agribusiness Financial Accounting towards BUS 214 Financial Accounting. |
| 2 | Students may substitute AGB 323 Agribusiness Managerial Accounting towards BUS 215 Managerial Accounting. |
San Luis Obispo, California 93407