Accounting Minor

Main Campus - Melbourne
2017-2018 Catalog
Minor Code: 6267 Degree Awarded: None
Delivery Mode(s): Classroom Age Restriction: No
Admission Status: Undergraduate Location(s): Main Campus - Melbourne
Curriculum (18 credit hours)
  • BUS 2211 Introduction to Financial Accounting
    Credit Hours: 3
    Introduces the financial accounting environment, financial statements, the accounting cycle, and the theoretical framework of accounting measurement, emphasizing mechanics, measurement theory and the economic environment.
  • BUS 2212 Introduction to Managerial Accounting
    Credit Hours: 3
    Continues , emphasizing concepts and issues associated with the accounting and management of businesses, with particular emphasis on understanding the role of accounting in product costing, costing for quality, cost-justifying investment decisions, and performance evaluation and control of human behavior.
  • BUS 3211 Intermediate Accounting 1
    Credit Hours: 3
    Studies financial reporting concepts and generally accepted accounting principles including the accounting cycle, current assets and current liabilities, emphasizing analysis of financial events and financial reporting alternatives.
Three electives from the following:
  • BUS 3208 Federal Income Tax 1
    Credit Hours: 3
    Introduces federal income taxation of individuals and business organizations. May include an overview of the federal tax system and tax law, taxable and tax-exempt income, deductible and nondeductible expenses, credits, the tax effects of property transactions and the tax implications of different organizational forms for a business.
  • BUS 3212 Intermediate Accounting 2
    Credit Hours: 3
    Continues the study of financial reporting concepts and generally accepted accounting principles including plant assets, intangible assets, long-term liabilities, leases and stockholders' equity, emphasizing analysis of financial events and financial reporting alternatives.
  • BUS 3213 Cost and Managerial Accounting
    Credit Hours: 3
    Preparation of accounting information for use in management as an aid to decision making. May include cost behavior and cost-volume-profit analysis, cost allocations, determining the cost of a product or service, inventory control, performance evaluation, profitability analysis and use of accounting information in decision making and capital budgeting.
  • BUS 4211 Internal Audit
    Credit Hours: 3
    Examines the professional responsibility of auditors; professional auditing standards and ethical responsibilities; audit programs, procedures and evaluation of evidence; review and evaluation of internal controls and risks; and effective audit communication.
  • BUS 4216 Governmental Accounting
    Credit Hours: 3
    Covers the principles and procedures of accounting, financial reporting, and budgeting for governmental and nonprofit entities. Includes general funds and special revenue funds, capital project funds, enterprise funds, fiduciary funds, and accounting for colleges and universities, healthcare entities, and voluntary health and welfare organizations.