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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
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)
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)
Prerequisites: Concurrent enrollment in or prior completion of ACCT 202 and BSIS 301 or MINS 301.
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)
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)

1 course selected from:

SUBJ NUM Title Sustainable Units Semester Offered Course Flags
Prerequisites: BSIS 105 or CSCI 101.
This course introduces students to the concept of information systems as the application of technical resources to support organizational processes. Given this foundation, students build an integrative, process-oriented understanding of information systems and their deployment, management, and use within distributed and global organizations. Projects focus on introductory enterprise systems, client-server database systems management, corporate data networking, and advanced Web programming. For this course students are expected to have demonstrated proficiency in the use of microcomputers and office automation software, including word processing, spreadsheets, and desktop databases. A proficiency exam is given during the first week of each semester, and students are encouraged to take this exam in advance of the semester they intend to enroll in the class. 3 hours lecture. (001331)
This course introduces students to the concept of information systems as the application of technical resources to support organizational processes. Given this foundation, students build an integrative, process-oriented understanding of information systems and their deployment, management, and use within distributed and global organizations. Projects focus on introductory enterprise systems, fundamentals of database systems, and basic Web programming. For this course, students are expected to have demonstrated proficiency in the use of microcomputers and office automation software including word processing, spreadsheets, and desktop databases. A proficiency exam is given during the first week of each semester and students are encouraged to take this exam in advance of the semester they intend to enroll in the class. Students who lack such knowledge may wish to enroll in appropriate undergraduate courses prior to attempting this course. This course is designed for BADM majors. 3 hours lecture. (005770)

1 course selected from:

Error. Exception Thrown! Crs: ACCT 427
SUBJ NUM Title Sustainable Units Semester Offered Course Flags
Prerequisites: ACCT 325.
Continuation of ACCT 325, including special problems of income determination, asset valuation, and financial reporting. 3 hours discussion. (000083)

1 course selected from:

SUBJ NUM Title Sustainable Units Semester Offered Course Flags
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)
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)
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)
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)
Study of fundamental database design principles and techniques, including data modeling with Entity-Relationship diagrams and normalization. Study of SQL (Structured Query Language) database management systems capabilities. Study of the relational data model and relational operations. Study of database security mechanisms. Introduction to PL/SQL. Application of concepts and techniques to practical business scenarios. 3 hours lecture. (005814)
Catalog Cycle:11