Accounting, Minor

Sponsoring department: Accounting
After graduation every student will interact with a multitude of organizations over his or her lifetime. Every organization, whether business, government or nonprofit, utilizes accounting (“The Language of Business”) to communicate its actions to both internal and external parties. Accordingly, a basic understanding of accounting is essential for developing a clear comprehension of developments in our increasingly complex society.

A minor in Accounting affords students an opportunity to obtain a basic understanding of the language organizations use to communicate. It also provides supplemental business skills which the student can offer in the marketplace and broadens career opportunities, as well as provides a foundation for students planning to earn graduate business degrees.

Requirements:

All students are required to complete a minimum of 26 credits. A minimum of 20 credits must be taken outside the student’s major. Up to two courses in the minor may be transferred from another institution. The choice within the elective courses affords a student the opportunity to select an area of emphasis within accounting in which he or she has greater interest, if so desired.
Please Note: Most accounting courses must be taken in a pre-assigned sequence. Therefore, students interested in earning an Accounting minor should see the School of Business advisor as early as possible so as to allow for timely enrollment in prerequisite courses.

A. Core Courses:

Five courses

BU 3502 - Principles of Accounting I Credits: 3
BU 3511 - Principles of Accounting II Credits: 3
BU 4500 - Intermediate Accounting I Credits: 4
BU 4510 - Intermediate Accounting II Credits: 4
BU 4570 - Federal Income Tax l Credits: 4

B. Elective Courses:

Select one of the following options and take 8 credits in that option

Option I - Internal Reporting Emphasis

BU 4250 - Accounting Information Systems Credits: 4
BU 4590 - Cost Accounting Credits: 4
BU 5505 - Essentials of Government and Nonprofit Accounting Credits: 2

Option II - Public Company Emphasis

BU 5525 - Fundamentals of International Accounting Credits: 2
BU 5540 - Advanced Accounting Credits: 4
BU 5550 - Auditing Credits: 4

Option III - General Accounting Emphasis

Choose any 8 credits from Options I or II.