2022-2023 Catalog

Minor: Accounting, 15 Credits

Learning Goals for the Accounting Minor:

  • Business functions: Students will demonstrate a basic knowledge of generally accepted financial accounting principles. They will identify a publicly traded company’s choice among alternative accounting methods and analyze how the choice affected the financial results as presented in the financial statements.
  • Quantitative and Technological skills: Students will record financial transactions and prepare financial statements.
  • Critical thinking skills: Students will analyze financial transactions and articulate whether the presentation of the transactions are in accordance with generally accepted accounting principles. They will support their conclusion with examples of proper presentation as provided by the accounting regulations.
  • Communication skills: Students will communicate their basic knowledge of financial statement analysis using proper business terminology.

Requirements

Required Courses:

ACCT 215Principles of Accounting I

3

ACCT 217Principles of Accounting II

3

Electives Courses:

Take three of the following; since some courses have prerequisites, the specific program should be arranged in close collaboration with an accounting faculty advisor.

ACCT 319 Intermediate Financial Accounting I

3

ACCT 321Intermediate Financial Accounting II

3

ACCT 324 Intermediate Managerial Accounting

3

ACCT 325Income Taxation of Individuals

3

ACCT 328Financial Statement Analysis

3

ACCT 332Forensic Accounting

3

Note: A student receiving a grade of D in a required or elective course for the major, must repeat the course.