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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  
Introductory study of the information system that measures, records, and communicates the economic activity of an entity, in monetary terms, to stakeholders outside of the organization. The study of assets, liabilities, owners' equity, revenues, expenses, gains, and losses as they relate to the preparation of financial statements communicating an entity's financial position, results of operations, and cash flows. 3 hours discussion. (000077)
ACCT 202 Introduction to Managerial Accounting   3.0 FS  
Prerequisites: ACCT 201 (or ABUS 261 for ABUS majors only).
Introductory study of the process of identification, measurement, accumulation, summarization, preparation, interpretation, analysis, and communication of financial and non-financial information to assist managerial planning, controlling, and decision-making within an organization to assure appropriate use of and accountability for the organization's resources. Students study terminology, cost behavior, cost estimation, cost assignment, cost accounting systems, cost of quality, financial and operational budgeting, performance evaluation, profitability analysis, pricing methodologies, and short-term and long-term decision-making techniques. 3 hours discussion. (000078)
ACCT 321 Accounting Information Systems and Controls   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 financial and managerial accounting case studies. 3 hours lecture. (000081)
ACCT 325 Intermediate Accounting I   3.0 FS  
Prerequisites: ACCT 202, ACCT 321 (may be taken concurrently).
An in-depth study of the information system that measures, records, and communicates the economic activity of an entity, in monetary terms, to stakeholders outside of the organization. The study of assets, liabilities, owner's equity, revenues, expenses, gains, and losses as they relate to the preparation of financial statements communicating an entity's financial position, results of operation, and cash flows. 3 hours discussion. (000082)

2 courses selected from:

SUBJ NUM Title Sustainable Units Semester Offered Course Flags
ACCT 320 Cost Management Accounting I   3.0 FS  
Prerequisites: ACCT 202; BADM 103 or MATH 105 or MATH 108.
An in-depth study of the process of identification, measurement, accumulation, summarization, preparation, interpretation, analysis, communication of financial and non-financial information to assist managerial planning, controlling, and decision-making techniques within an organization to assure appropriate use of and accountability for the organization's resources. Students study cost terminology, cost behavior, cost estimation, cost assignment, cost accounting systems, cost of quality, financial and operational budgeting, performance evaluation, profitability analysis, pricing methodologies, and short-term and long-term decision-making techniques. 3 hours discussion. (000080)
ACCT 326 Intermediate Accounting II   3.0 FS  
Prerequisites: ACCT 321, ACCT 325.
Continuation of ACCT 325. Complex issues associated with income determination, cash flows, and balance sheet valuations are explored from a theoretical and practical perspective. 3 hours discussion. (000083)
ACCT 437 Federal Income Taxation I   3.0 FS  
Prerequisites: ACCT 202.
An introduction to the study of business entity, individual, and fiduciary taxation in a multijurisdictional environment. Foundational coverage of tax research and basic federal income tax principles and laws. 3 hours discussion. (000089)

1 course selected from:

SUBJ NUM Title Sustainable Units Semester Offered Course Flags
ACCT 320 Cost Management Accounting I   3.0 FS  
Prerequisites: ACCT 202; BADM 103 or MATH 105 or MATH 108.
An in-depth study of the process of identification, measurement, accumulation, summarization, preparation, interpretation, analysis, communication of financial and non-financial information to assist managerial planning, controlling, and decision-making techniques within an organization to assure appropriate use of and accountability for the organization's resources. Students study cost terminology, cost behavior, cost estimation, cost assignment, cost accounting systems, cost of quality, financial and operational budgeting, performance evaluation, profitability analysis, pricing methodologies, and short-term and long-term decision-making techniques. 3 hours discussion. (000080)
ACCT 326 Intermediate Accounting II   3.0 FS  
Prerequisites: ACCT 321, ACCT 325.
Continuation of ACCT 325. Complex issues associated with income determination, cash flows, and balance sheet valuations are explored from a theoretical and practical perspective. 3 hours discussion. (000083)
ACCT 363 International Accounting   3.0 INQ  
Prerequisites: ACCT 202.
Accounting concepts, standards, and procedures for the international business environment. Topics include International Financial Reporting Standards (IFRS), accounting for foreign currency translations, hedging foreign exchange risk, translation of foreign currency, financial statements, accounting for changing prices, international consolidation of financial statements, segment reports, international taxation and transfer pricing, performance evaluation, international auditing, and corporate governance. 3 hours lecture. (000086)
ACCT 365 Not-for-Profit Accounting   3.0 INQ  
Prerequisites: ACCT 321.
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 Cost Managment Accounting II   3.0 FS  
Prerequisites: ACCT 320.
Continuation of ACCT 320. See ACCT 320. Recommended for Certified Management Accountant. 3 hours discussion. (000094)
ACCT 421 Auditing and Assurance   3.0 FS  
Prerequisites: ACCT 326.
A study of the purpose, standards, evidence, professional responsibilities, and legal and ethical concerns 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.
An introduction to the study of accounting for unconsolidated, but combined corporate entities, consolidated entities, partnership entities, fiduciary engagements, interim reporting, segment reporting, and corporate reorganizations and liquidations. 3 hours discussion. (000096)
ACCT 437 Federal Income Taxation I   3.0 FS  
Prerequisites: ACCT 202.
An introduction to the study of business entity, individual, and fiduciary taxation in a multijurisdictional environment. Foundational coverage of tax research and basic federal income tax principles and laws. 3 hours discussion. (000089)
ACCT 498 Special Accounting Topics   1.0 -3.0 FS  
Prerequisites: Senior standing and permission of accounting instructor.
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. 3 hours supervision. (000109)
ACCT 537 Federal Income Taxation II   3.0 INQ  
Prerequisites: ACCT 437.
An in-depth study of business entity, individual and fiduciary taxation in a multijurisdictional environment. Advanced coverage of tax research, tax planning, and tax compliance issues. 3 hours discussion. (000102)
ACCT 556 Accounting Theory   3.0 INQ  
Prerequisites: ACCT 326 and faculty permission.
A study of theoretical considerations in asset measurement and income determination. Emphasis is placed on the conceptual basis underlying current accounting standards. 3 hours discussion. (000100)
Catalog Cycle:14