Accounting Minor

Business and economics department homepage


ACC 215 - Principles of Financial Accounting
This course covers the basic introduction to financial management and financial accounting, including an understanding of the concepts, principles and practices in these areas.(4 credits)
ACC 216 - Principles of Managerial Accounting
This course covers the basic concepts, principles and practice in managerial accounting, including the use of accounting in management decision- making.Prerequisite: ACC215.(3 credits)
ACC 306 - Cost Accounting
This course involves the study of cost systems and their use in decision-making by management. Emphasis is placed on the areas of cost-volume-profit analysis, job-order and process costing systems, budgets and standards, cost allocation and capital budgeting.Prerequisites: ACC215 and 216.(3 credits)
ACC 307 - Individual Income Tax
This is an introduction to current federal and state taxation laws and practices. The emphasis is on the federal income tax and its impact on accounting procedures and management decision-making.Prerequisites: ACC215 and 216, or permission of chair of the business department.(4 credits)
ACC 315 - Intermediate Accounting I
This course is a study of the development of accounting principles and practices as they apply to financial statements. Emphasis is placed on the development of the theory used in accounting practice.Prerequisites: ACC215 and 216.(4 credits)
ACC 316 - Intermediate Accounting II
This course is a continuation of the accounting principles and practices covered in Intermediate Accounting I. Special emphasis is on stockholders" equity and dilutive securities, special issues related to income measurement, and preparation and analysis of financial statements.Prerequisite: ACC315.(4 credits)

Total credits required: 22