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 courses
CORE (30 Units) Required of all students:
ACC 207/207A - Financial Accounting for Decision-Making (4/1)
ACC 208/208A - Managerial Accounting for Decision-Making (4/1)
ACC 304* - Introduction to Accounting Information Systems* (4)
ACC 307 - Cost Accounting (4)
ACC 311 - Intermediate Accounting (4)
ACC 312 - Intermediate Accounting (4)
ACC 313 - Intermediate Accounting (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):
ACC 403 - Consolidation of Foreign Currency Accounting (4)
ACC 404 - International Accounting (4)
ACC 405 - e-Business Security, Risk Management & Control (4)
ACC 412 - Advanced Cost Accounting (4)
ACC 413 - Controllership (4)
ACC 418 - Forensic Accounting (4)
ACC 419 - Auditing Theory (4)
ACC 420 - Advanced Auditing (4)
ACC 426 - Accounting for Not-For-Profit Entities (4)
ACC 431 - Introduction to Taxation (4)
ACC 432 - Taxation of Legal Entities (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.