Minor in AccountingFifteen upper-division hours (3000+) of Accounting courses are required. You must take Intermediate I and II, Cost Accounting, and Auditing & Assurance. You may then choose either Advanced Accounting or Taxation I as your fifth course.
Core Courses Required:
- Intermediate I (ACCT 3230) - This course is a study of the standards and application of financial accounting theoretical structure. Topics covered in this course include the environment and theory of financial accounting, the accounting process, time value of money concepts, and profitability analysis. Further studies include an overview of the financial statements - the balance sheet, income statement, and the statement of cash flows and a detailed analysis of issues relating to cash; receivables; inventories; property, plant, and equipment; and intangibles.
- Intermediate II (ACCT 3231) - The theory and practice of financial accounting and reporting. A study of stockholders' equity, dilutive securities, earnings per share, investments, revenue recognition, deferred income taxes, pensions, leases, accounting changes, error analysis, the statement of cash flows and full disclosure in financial accounting.
- Cost Accounting (ACCT 3530) - Focus on cost accounting concepts, with emphasis on developing and evaluating information that management needs to plan, make key decisions, and monitor business performance. Key topics include cost typology and behavior and how each impacts decision making process and product costing, cost-volume-profit analysis, flexible budgeting, incremental decision analysis, and performance evaluation.
- Auditing and Assurance (ACCT 4555) - Practice and theory of auditing financial statements. A study of most of the major activities performed during the conduct of a financial statement audit, from client acceptance to issuance of an audit report.
Choose 1 Course from the Following:
- Advanced Accounting (ACCT 4530) (Pre-requisite for the MSA program) The theory and practice of financial accounting and reporting pertaining to business combinations and consolidated financial statements, accounting for partnerships and related business forms, foreign currency transactions and financial statement translations, and other advanced accounting topics.
- Taxation I (ACCT 4560) - Students are introduced to a broad range of tax concepts and tax policies. Students should develop an understanding of how tax laws affect most business and personal financial decisions. Tax reporting, tax planning, and basic tax research skills will be emphasized.