CONTENT

Accounting Undergraduate Minor

The Accounting Department provides non-Accounting, undergraduate students with the opportunity to acquire accounting knowledge and skills by completing the requirements for the Minor in Accounting as outlined below. The purpose of the minor is (1) to develop marketable skills for persons with majors/subplans other than Accounting, (2) for those students majoring in technical fields that involve the direct or indirect use of the knowledge and skills of accounting, and (3) for those students who wish to gain a better understanding of accounting for personal use.

It is possible for students in most non-Accounting fields to complete the minor within the normal requirements of their degrees through careful planning and scheduling of their required and elective courses.

No courses in the minor program may be waived or substituted. The student is responsible for meeting the requirements of the minor program that are in effect at the date of signing the formal contract for the minor in Accounting. It is recommended that the contract be signed by the student before beginning the minor program.

For more information or to enroll in the minor, contact the Accounting Department at 909-869-2365.

Accounting Minor 

CORE (30 Units) Required of all students: 

Financial Accounting for Decision-Making ACC 207/207A (4/1) 
Managerial Accounting for Decision-MakingACC 208/208A (4/1)
Introduction to Accounting Information Systems*                           ACC 304* (4)
Cost Accounting ACC 307 (4)
Intermediate Accounting ACC 311 (4) 
Intermediate AccountingACC 312 (4)
Intermediate Accounting ACC 313 (4)

* All students must meet the minimum entry prerequisite requirements and complete an Accounting Core Application Form prior to registration for ACC 304.

Directed Electives (8 units):

Consolidation of Foreign Currency AccountingACC 403 (4) 
International AccountingACC 404 (4)
e-Business Security, Risk Management & Control                          ACC 405 (4)
Advanced Cost AccountingACC 412 (4)
ControllershipACC 413 (4) 
Forensic AccountingACC 418 (4)
Auditing TheoryACC 419 (4)
Advanced AuditingACC 420 (4)
Accounting for Not-For-Profit Entities ACC 426 (4) 
Introduction to Taxation ACC 431 (4) 
Taxation of Legal Entities ACC 432 (4) 

 

Other upper-division accounting courses may be selected with the concurrence of the Minor Coordinator and Chair of the Accounting Department, depending upon the student's completion of the required prerequisite courses.