Minor Requirements
Accounting Minor for Business Students, 3 courses, 9 credits
The minor requires the completion of the following three required courses (nine credit hours) beyond the completion of ACCT 201, Accounting for Decision Making I and ACCT 202, Accounting for Decision Making II.
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ACCT-321 Intermediate Accounting I
Prerequisites:
ACCT 202; JUNIOR STANDING
Credits:
3.00
Description:
Review of basic financial accounting concepts followed by an examination of selected balance sheet and income statement items. The focus of this communications intensive course is on the valuation and reporting of current and non-current assets and liabilities. The income determination aspects of these items are also considered.
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ACCT-322 Intermediate Accounting II
Prerequisites:
ACCT 321 (completed with C or better)
Credits:
3.00
Description:
An examination of selected balance sheet and statement items. The focus of this communications intensive course is on the valuation and reporting of investments, and stockholders equity. The income determination aspects of these items are also considered, along with special topics such as pensions, leases, deferred taxes, and cash flows.
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ACCT-331 Cost Accounting
Prerequisites:
ACCT 202
Credits:
3.00
Description:
Concepts and procedures underlying the development of a cost accounting system for managerial decisions, control and performance reporting. The basic ideas of responsibility accounting are introduced.
Accounting Minor for College of Arts and Sciences Students,6 courses, 18 credits
In general, College of Arts and Sciences students may only undertake a functional business minor when they have achieved junior standing and have completed SBS 101 Business Foundations.
After SBS 101, College students are required to take all of the following:
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ACCT-201 Acct for Decision Making I
Prerequisites:
ENG 102; ISOM 120; MATH 130, or MATH 134, or MATH 146, or MATH 161, or MATH 165
Credits:
3.00
Description:
Designed to provide a user of accounting information with the skills to appraise and manage a business. Students are introduced to the accounting cycle, the financial statements, and the theory underlying accounting as information. Coverage addresses current accounting topics, including relevant ethical and international issues found in the financial press.
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ACCT-202 Acct for Decision Making II
Prerequisites:
ACCT-201
Credits:
3.00
Description:
Enables students to apply the concepts and skills from the preceding course. They learn how to analyze the financial condition and performance of a firm, and how to use accounting information in business planning, decision-making, and control. Relevant current ethical and competitive issues found in the financial press are discussed in the course.
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ACCT-321 Intermediate Accounting I
Prerequisites:
ACCT 202; JUNIOR STANDING
Credits:
3.00
Description:
Review of basic financial accounting concepts followed by an examination of selected balance sheet and income statement items. The focus of this communications intensive course is on the valuation and reporting of current and non-current assets and liabilities. The income determination aspects of these items are also considered.
-
ACCT-322 Intermediate Accounting II
Prerequisites:
ACCT 321 (completed with C or better)
Credits:
3.00
Description:
An examination of selected balance sheet and statement items. The focus of this communications intensive course is on the valuation and reporting of investments, and stockholders equity. The income determination aspects of these items are also considered, along with special topics such as pensions, leases, deferred taxes, and cash flows.
-
ACCT-331 Cost Accounting
Prerequisites:
ACCT 202
Credits:
3.00
Description:
Concepts and procedures underlying the development of a cost accounting system for managerial decisions, control and performance reporting. The basic ideas of responsibility accounting are introduced.
