Minor - Program Requirements
Katie M. Curry, MAcc, Program Coordinator
J.L. Turner Leadership Center, Room 104C
The mission of the minor in Accounting program is to provide a foundation of generally accepted accounting principles, an understanding of financial and managerial accounting, and other elements of accounting that relate to accounting reports and decision making.
Some courses taken for the minor may simultaneously fulfill general education requirements. Please see the Graduation Requirements (bachelor’s degrees) section of this catalog for information on the general education program.
Students should note that the minor contributes between nine and 12 hours toward the required 39 hours of 3000-4000 level coursework.
Program Requirements: 21-27 hours
Along with the general education program and a major, students must complete the minor’s prerequisite and core requirements and must select program electives as indicated.
A. Prerequisites: 3 hours
- Intermediate Accounting I (ACCT 3113) is a prerequisite for electives ACCT 3123 and ACCT 3973 – 3 hours
B. Core Requirements: 12-15 hours
- College Algebra (MATH 1013) is a prerequisite for ACCT 2113 and ECON 2023 unless waiver requirements are met – 3 hours
- Financial Accounting (ACCT 2113) – 3 hours
- Managerial Accounting (ACCT 2123) – 3 hours
- Introduction to Management (BUSI 2903) – 3 hours
- Survey of Economic Issues (ECON 2023) – 3 hours
C. Program Electives (select from the following): 9 hours
- Intermediate Accounting II (ACCT 3123) – 3 hours
- Cost Accounting (ACCT 3303) – 3 hours
- Taxation I: Taxation of Individuals (ACCT 3453) – 3 hours
- Accounting Information Systems (ACCT 3973) – 3 hours
- Auditing (ACCT 4353) – 3 hours
- Taxation II: Taxation of Business Entities (ACCT 4453) – 3 hours
- Advanced Accounting (ACCT 4553) – 3 hours
- Not-for-Profit Accounting (ACCT 4653) – 3 hours
- CPA Exam Prep (ACCT 4803) – 3 hours
At the intermediate accounting level, students earning an Accounting minor will successfully:
- Compose a basic financial statement;
- Complete a Master Budget Income Statement and Cash Budget; and
- Analyze a business’s financial standing by calculating and interpreting key financial ratios.