Accounting Minor, B.A.; B.A.A.; B.F.A; B.S.; B.S. in B.A.

Program Requirements

Required Courses I (3 hours)

Select one of the following:

ACC 201	Concepts of Financial Accounting	3(3-0)
ACC 250	Introduction to Financial Accounting	3(3-0)

Required Courses II (3 hours)

Select one of the following:

ACC 202	Concepts of Managerial Accounting	3(3-0)
ACC 255	Managerial Accounting & Decision Making	3(3-0)

Required Courses III (12 hours)

ACC 301	Intermediate Accounting I	3(3-0)
ACC 302	Intermediate Accounting II	3(3-0)
ACC 311	Federal Income Taxation I	3(3-0)
ACC 321	Managerial Cost Accounting	3(3-0)

Electives (3 hours)

Select one of the following:

ACC 501	Advanced Accounting	3(3-0)
ACC 511	Federal Income Tax II	3(3-0)
ACC 512	Tax Research and Administration	3(3-0)
ACC 517	Federal Estate and Gift Taxation	3(3-0)
ACC 521	Managerial Cost Control Analysis	3(3-0)
ACC 531	Auditing and Assurance Services	3(3-0)
ACC 536	Forensic Accounting	3(3-0)
ACC 543	Fund Accounting	3(3-0)
ACC 570	Strategic Accounting System Development and Implementation	3(3-0)
ACC 597	Special Topics in Accounting	1-3(Spec)

Total: 21 semester hours

Other pertinent information on the accounting minor includes the following:

1. At least 9 hours of accounting coursework must be taken at CMU for a minor in accounting.
2. Introductory courses in accounting transferred to CMU are accepted for not more than 6 semester hours of credit (equivalent to the hours of ACC 201/ACC 250 and ACC 202/ACC 255).
3. No more than a total of 27 hours may be taken in the College of Business Administration and counted toward graduation unless the student is majoring in the College of Business Administration.