Curriculum for a Minor in Accounting
Format for classes:
Course No., Course Title, Hours Credit, When offered
Credits Hours required for minor...................................................15
Required Courses....................................................................9
ACCT 329 Intermediate Accounting I (3)* Fall
ACCT 330 Intermediate Accounting II (3) Spring
ACCT 331 Intermediate Accounting III (3) Fall
Elective hours from the following
courses..............................6
BADM 338 Business Information Systems (3)
ACCT 410 Accounting Theory (3)
ACCT 403 Fund Accounting (3) Spring
ACCT 335 Income Tax (3) Fall
ACCT 336 Cost Accounting (3) Fall
*Prerequisite: ACCT 201 & ACCT 202 - Introductory Accounting I
and II
Required Course descriptions: [Top] [Main]
ACCT 329 Intermediate Accounting I (3): An in-depth study of the principles, concepts and theory underlying published financial statements. Emphasis is placed upon components of these statements and the limitations involved in their preparation. Prerequisite: ACCT 202.
ACCT 330 Intermediate Accounting II (3): A continued in-depth study of published financial statements. Emphasis is placed upon principles and pronouncements established by authoritative bodies as it applies to equity accounts, tax allocation, inflation accounting, accounting changes, and correction of errors. Prerequisite: ACCT 329.
ACCT 331 Intermediate Accounting III (3): A continued in-depth study of financial reporting issues including, but not limited to, long-term requirements in accounting for pensions and leases, cash flows, financial statement analysis, reporting changes and inflation effects. Prerequisite: ACCT 330.
Elective Course descriptions: [Top] [Main]
BADM 338 Business Information Systems (3): An analysis of where, when and in what form information is captured in order to make business management decisions. A detailed study of the planning, operating, and reporting phases in obtaining information within a business enterprise. Does not apply as an elective in the minor in computer programming and information systems. Prerequisite: ACCT 202
ACCT 410 Accounting Theory (3): Contemporary financial accounting issues as reflected in pronouncements of leading professional research and policy organizations as the Financial Accounting Standards Board and the American Institute of Certified Public Accountants. A frame of reference for assimilating and evaluating the historical foundation of the basic accounting theories and concepts as they appear in the current accounting standards. Prerequisite: ACCT 331
ACCT 403 Fund Accounting (3): Application of accounting principles to various funds of governmental and institutional units. Special emphasis placed upon budgetary accounting and its potential usefulness in planning and controlling revenues and expenditures. Prerequisite: ACCT 329
ACCT 335 Income Tax (3): A study of he Internal Revenue Code and regulations relating to individuals, partnerships, and corporations, Prerequisite: ACCT 202.
ACCT 336 Cost Accounting (3): The economic, industrial engineering, and managerial aspects of cost accounting including process, job order, and standard cost systems. Prerequisites: ACCT 202 and BADM 224.