Accounting Minor

School of Business and Economics


  • Accounting Minor
  • 18 Units
  • ACT 211: Financial Accounting
  • 3

Basic elements of accounting and methods of gathering and reporting financial data will be examined in this course, including a study of financial statements; journalizing financial transactions; merchandising activities; investments in property, plant and equipment; and depreciation as it applies to corporations. Prerequisite: BUS 201.

  • ACT 212: Managerial Accounting
  • 3

This decision-making course will be based on accounting concepts and will include equity financing, introduction to management accounting, cost terms and concepts, cost accumulation systems, product costing systems, and analyzing cost behavior patterns, including cost-volume-profit relationships. Prerequisite: ACT 211.

  • ACT 311: Intermediate Accounting I
  • 3

This course will expand the theories and concepts of accounting including the study of balance sheets and owner's interests; accrual accounting including revenue recognition and cost allocation; the income statement and measures of performance; statement of cash flows; and cash and receivables. Prerequisite: ACT 212.

  • ACT 312: Intermediate Accounting II
  • 3

As a continuation of ACT 311, this course will emphasize inventories, current liabilities, long-term and intangible assets, long-term liabilities, accounting for leases, and equity securities. Prerequisite: ACT 212.

  • Choose one of the following courses:
  • ACT 313: Cost Accounting
  • 3

This course will cover the cost accounting cycle; cost elements of products and services; job order, process, and standard cost systems; overhead allocation considerations; cost behavior; cost-volume-profit relationships; and analysis of overhead variances. Prerequisite: ACT 212. Offered alternate years.

  • ACT 315: Accounting Information Systems
  • 3

This course will look at the concepts, controls, and tools of computerized accounting information systems using spreadsheets and databases. Prerequisites: ACT 212 and BUS 261.

  • ACT 417: Federal and California State Personal Taxes
  • 3

The preparation of individual federal and California state income tax returns will be the focus of this course, including federal forms, schedules, and California adjustments to income. Prerequisite: ACT 211. Offered alternate years.

  • ACT 419: Auditing
  • 3

Methods and procedures used to verify the accuracy and responsible reporting of financial information within the ethical framework of the professional auditor will be examined in this course including ethics, legal liability, internal control, and reporting. Prerequisite: ACT 312 or consent of instructor. Offered alternate years.

  • Choose one of the following courses: // Accounting Minor
  • BUS 201: Introduction to Management, Marketing, and Information Technology
  • 3

This survey course will look at today's American business systems including a study of various types of businesses and the information they gather, store, and process, including administration and management of people, facilities, and information. Course will include relevant computer experience simulating business situations.

  • BUS 251: Legal Environment of Business
  • 3

Using examples from law of agency, contracts, product liability, government regulations, business organizations, and ethics in American business, this course will emphasize U.S. law including sources, courts, procedures, and torts pertaining to the business environment.

  • COM 344: Theory and Practice of Interviewing
  • 3

This course will examine the theory and techniques of oral communication in the process of interviewing with the practical application to employment, information gathering (as in journalism and investigations), and persuasive interviews (as in selling and legal argument).

  • FIN 331: Finance
  • 3

This is an introductory course to the principles and practices of managerial finance, sources and methods of raising capital, cash flow analysis, financial statement analysis, financial markets, and stockholder equity concerns. Additional concepts will include decision making with risk and use of operating and financial leverage. Prerequisites: General education math requirements and ACT 212.

  • MGT 321: Management
  • 3

This introductory course will look at the areas of planning, organizing, staffing, and controlling with an emphasis on responsibility and authority, delegation and decentralization, line-staff relationship organization charting, communication, and reaction to change Interpersonal skills, motivation, leadership, and organizational resource management will also be studied. Prerequisites: BUS 201 and BUS 224. Recommended prerequisite: ECO 201 or ECO 202.

  • MGT 323: Global Enterprise
  • 3

Through an overview of world trade and investment patterns, international sourcing, marketing, and management for global businesses, this course will emphasize international trade theory, the world financial environment, and the role of multinational corporations including international sourcing, marketing, and management for global business. Prerequisite: MGT 321.

  • MGT 326: New Ventures and Entrepreneurship
  • 3

This course will explore the methods of business ownership including startup, franchise, and firm acquisition with a practical emphasis on screening initial business ideas, accessing information sources, defining customer benefits, developing strategic posture, analyzing markets and competitors, and creating a comprehensive business plan including the theoretical development of a new venture establishment enhanced by guest lecturers experienced in startup ventures. Prerequisite: MGT 321.

  • MGT 424: Human Resource Management
  • 3

As a study on how organizations obtain, maintain, and retain their human resources, this course will examine current organizational theory, research, and practice regarding variables that influence human behavior in organizations. Prerequisite: MGT 321.

  • MKT 341: Marketing
  • 3

This is a survey course of marketing principles and theory. The course supports a practical applied approach to the marketing mix, consumer and industrial markets, market research, plus the challenges of the competitive marketplace. The course also includes an introduction to the issues of globalization. Prerequisite: BUS 201. Recommended prerequisite: ECO 201 or ECO 202.

  • MKT 442: Marketing Research
  • 3

This course will provide a comprehensive overview of marketing research, providing information for marketing decision making, problem identification, and problem solving research as students develop competence in survey methods and learn to apply analysis techniques including frequency distributions, cross tabulations, and correlation analysis. Prerequisites: General education math requirements and MKT 341.

Current students, please note: The requirements listed here may not reflect the most current courses for this major and may not be the requirements for the catalog year you are following to complete your major. Please refer to the Academic Catalog for official requirements you must meet to qualify for a degree.

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