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The Minor in Accounting

The Minor in Accounting is open to non-business administration majors as well as students majoring in business administration options other than accounting.

Course Requirements for the Minor: 21 units

The following courses, or their approved transfer equivalents, are required of all candidates for this minor.

4 courses required:

SUBJ NUM Title Sustainable Units Semester Offered Course Flags
ACCT 201 Introduction to Financial Accounting   3.0 FS  
A study of financial reports, their construction and use. Procedures are introduced to the extent necessary to illustrate basic concepts. Designed to meet the needs of prospective accounting majors, students of business administration, and students seeking a general education. 3 hours discussion. (000077)
ACCT 202 Introduction to Managerial Accounting   3.0 FS  
Prerequisites: ACCT 201 (or ABUS 261 for ABUS majors only).
The application of appropriate techniques and concepts in processing historical and projected economic data to assist managerial planning, controlling, and decision-making. Selected topics include cost concepts, product costing, cost behavior, budgeting, standard cost analysis, relevant cost analysis, and contribution margin. 3 hours discussion. (000078)
ACCT 321 Accounting Information Systems and Control   3.0 FS  
Prerequisites: ACCT 202 (may be taken concurrently).
Analysis and evaluation of existing manual and computer-based accounting systems. Application of systems analysis and design techniques to case studies and actual organizational systems. Design of input edits and audit trial outputs as integral system components. 3 hours lecture. (000081)
ACCT 325 Intermediate Accounting I   3.0 FS  
Prerequisites: ACCT 202 and concurrent enrollment in, or prior completion of, ACCT 321.
Accounting theory and practice applicable to income determination and valuation of assets, liabilities, and owner's equity. Preparation of external financial reports. 3 hours discussion. (000082)

2 courses selected from:

SUBJ NUM Title Sustainable Units Semester Offered Course Flags
ACCT 320 Cost Accounting   3.0 FS  
Prerequisites: ACCT 202; BADM 103 or MATH 105 or MATH 108.
Cost concepts, determination, control, and analysis. The emphasis is on communicating cost data for decision-making. Topics include cost behavior and estimation, direct costing, capital budgeting, inventory control, and the new manufacturing environment. 3 hours discussion. (000080)
ACCT 326 Intermediate Accounting II   3.0 FS  
Prerequisites: ACCT 325.
Continuation of ACCT 325, including special problems of income determination, asset valuation, and financial reporting. 3 hours discussion. (000083)
ACCT 437 Federal Income Taxes   3.0 FS  
Prerequisites: ACCT 201, ACCT 202.
An introduction to the study of corporate partnership, individual, and fiduciary taxation in a multi-jurisdiction environment. Emphasis is on the recognition of major tax issues inherent in business and financial transactions using integrated case studies, and developing tax research and communication skills. 3 hours discussion. (000089)

1 course selected from:

SUBJ NUM Title Sustainable Units Semester Offered Course Flags
ACCT 320 Cost Accounting   3.0 FS  
Prerequisites: ACCT 202; BADM 103 or MATH 105 or MATH 108.
Cost concepts, determination, control, and analysis. The emphasis is on communicating cost data for decision-making. Topics include cost behavior and estimation, direct costing, capital budgeting, inventory control, and the new manufacturing environment. 3 hours discussion. (000080)
ACCT 326 Intermediate Accounting II   3.0 FS  
Prerequisites: ACCT 325.
Continuation of ACCT 325, including special problems of income determination, asset valuation, and financial reporting. 3 hours discussion. (000083)
ACCT 363 International Accounting   3.0 INQ  
Accounting concepts, standards, and procedures for the international business environment. Accounting information systems under different legal, cultural, social, political, and economic conditions. International and national accounting pronouncements affecting international business will be emphasized. 3 hours lecture. (000086)
ACCT 365 Not-for-Profit Accounting   3.0 INQ  
Prerequisites: ACCT 202.
Concepts, principles, and problems of fund accounting for government and non-profit organizations. The design of accounting systems for hospitals, educational institutions, and community organizations. Emphasis is on the role of accounting in making decisions in government and non-profit organizations. 3 hours lecture. (000088)
ACCT 420 Advanced Cost Management Systems   3.0 FS  
Prerequisites: ACCT 320.
Topics in cost management systems, focusing on the design of cost management systems for manufacturing and service environments. Coverage includes activity-based costing, just-in-time manufacturing, allocations, transfer pricing, performance evaluation, quality measurement and control, and cost estimations. A case-study format is used. 3 hours discussion. (000094)
ACCT 421 Auditing   3.0 FS  
Prerequisites: ACCT 321; either BADM 103 or MATH 105; either ACCT 326 or ACCT 427.
A study of the purpose, standards, evidence, professional ethics, and legal liability attendant to the expression of an opinion as to the fairness of financial statement presentation. 3 hours discussion. (000098)
ACCT 425 Advanced Accounting   3.0 FS  
Prerequisites: ACCT 326 or ACCT 427.
Topics include consolidated financial statements, comparative accounting standards, international accounting principles and reporting requirements, and governmental and other not-for-profit accounting. 3 hours discussion. (000096)
ACCT 437 Federal Income Taxes   3.0 FS  
Prerequisites: ACCT 201, ACCT 202.
An introduction to the study of corporate partnership, individual, and fiduciary taxation in a multi-jurisdiction environment. Emphasis is on the recognition of major tax issues inherent in business and financial transactions using integrated case studies, and developing tax research and communication skills. 3 hours discussion. (000089)
ACCT 498 Special Topics in Accounting   1.0 -3.0 FS  
Prerequisites: Senior standing.
This course is for special topics offered for 1.0-3.0 units. Typically the topic is offered on a one-time-only basis and may vary from term to term and be different for different sections. See the Class Schedule for the specific topic being offered. For advanced students who wish to investigate business problems in specialized areas. Application of research methods. 3 hours supervision. (000109)
ACCT 537 Federal Income Taxes: Corporate, Partnerships, Fiduciary   3.0 INQ  
Prerequisites: ACCT 437.
A study of federal laws, regulations, etc., pertaining to estate and gift taxation and income taxation of partnerships, corporations, and fiduciaries. Practice in tax return preparation and problem-solving is provided. 3 hours discussion. (000102)
ACCT 556 Accounting Theory   3.0 INQ  
Prerequisites: ACCT 326.
A study of theoretical consideration in asset measurement and income determination. Emphasis is placed on the pronouncements of recognized accounting authorities. 3 hours discussion. (000100)
Catalog Cycle:12