School of Business
Accounting Minor description
Minor Requirements
The requirements for a minor in accounting are:
| ACCT 241 - Principles of Accounting I | Credit Hours: 3 | |
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An introduction to financial accounting and the preparation of financial statements as an information tool for businesses. It examines the accounting cycle, transaction analysis, asset and equity accounting, financial statement preparation and analysis, and related topics. PrerequisitesMATH 099 placement or higher |
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| ACCT 242 - Principles of Accounting II | Credit Hours: 3 | |
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A continuation of Accounting 241 in which emphasis is placed on managerial accounting as an information system used to support management decisions. Topics include equity and financing, budgeting, cash flow, and cost-volume-profit analysis. PrerequisitesACCT-241 with a grade of C- or better and CISS 101 |
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| ACCT 371 - Intermediate Accounting I | Credit Hours: 3 | |
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This is the first of two courses that provides a rigorous study of the theory and practice of financial accounting with emphasis on the conceptual framework, the underlying measurement and recognition of financial information, and the preparation and analysis of financial reports. PrerequisitesACCT-242 with a grade of C- or better and MTHS-135 |
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| ACCT 372 - Intermediate Accounting II | Credit Hours: 3 | |
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This course is the sequel that builds on topics in Intermediate Accounting I (ACCT-371) and includes an intense study of the theory and concepts on various accounting topics that include long-term assets, long-term liabilities, equity and special topics in financial reporting. PrerequisitesACCT-371 with a grade of C- or better. |
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Remaining Electives
The remainder of the 6 hours of electives to be chosen from any accounting course higher than ACCT-372.