Accounting Minor
Hours - 18 Credit Hours
Effective Sep. 2024
Last Revision 10/01/2024
Faculty Unit Assignment: Faculty of Business & Government
Sponsoring Program: Accounting
Holokai Category: Professional Studies
Program Requirements
You must receive a B-or better in ACCT 201 and ACCT 203.
Required — 15 Credits
Take all of the following:
| Course Number | Title | Semesters Offered | Credit Hours | Prerequisites |
|---|---|---|---|---|
| ACCT 186 | Introduction to Financial Computing | F, W | 3.0 | |
| ACCT 201 | Introduction to Financial Accounting | F, W, S | 3.0 | |
| ACCT 203 | Introduction to Managerial Accounting | F, W, S | 3.0 | ACCT 186 and ACCT 201 (w/ C- or better for BUSM majors and B- or better for ACCT majors) |
| ACCT 301 | Intermediate Accounting I | F, W | 3.0 | ACCT 201 & ACCT 203 (both w/ B- or better), ECON 200 w/ C- or better |
| ACCT 302 | Intermediate Accounting II | W, S | 3.0 | ACCT 301 w/ C- or better |
Electives — 3 Credits
Select a class from the following:
| Course Number | Title | Semesters Offered | Credit Hours | Prerequisites |
|---|---|---|---|---|
| ACCT 312 | Managerial Accounting | F, S | 3.0 | ACCT 201 AND 203, both w/ B- or better; MATH 121, and ECON 200, both w/ C- or better |
| ACCT 321 | Federal Taxation I | W | 3.0 | ACCT 301 w/ C- or better |
| ACCT 356 | Accounting Information Systems | F, W | 3.0 | ACCT 301 w/ C- or better |
| ACCT 365 | Auditing | W, S | 3.0 | ACCT 302 and 356 both w/ C- or better |
Additional Program Requirements
All passing grades will be accepted in fulfilling minor or certificate requirements unless specifically stated on the requirement sheet.
Program Learning Outcomes
Upon completing a minor in accounting, students will:
- Demonstrate competence in core accounting knowledge and general business principles.
- Communicate proficiently in accounting situations.
- Demonstrate proficiency in accounting standards and regulations including professional ethics.
- Work effectively with others in using critical thinking skills to solve accounting-related problems.
- Demonstrate proficiency in using technology in accounting contexts.
- Learn independently and understand the importance of continuous learning.