The Minor in Accounting Program consists of the following required and elective courses


Management 120A: Intermediate Financial Accounting I. (5 units)

Prerequisite: 1B. Intermediate-level course in theory and practice of financial accounting. Underlying concepts of asset valuation and revenue recognition. Reporting of current and long-term assets, including cash and receivables, inventories, plant assets and depreciation, natural resources, intangibles and investments. Underlying concepts of liability recognition and reporting of current liabilities and contingencies.

Management 120B: Intermediate Financial Accounting II. (5 units)

Prerequisite: Mgmt 120A. Intermediate-level course in theory and practice of financial accounting. Underlying concepts of long-term liability recognition and valuation, including bonds, long-term debt, leases, deferred taxes, and pensions. Concepts of shareholder's equity, including earnings per share, accounting changes, error corrections and the Statement of Cash Flows.

Management 122: Management Accounting
(4 units)

Prerequisites: Mgmt 1B and a Statistics course. Nature, objectives, and procedures of cost accounting and control; job costing and process costing; accounting for manufacturing overhead; cost budgeting; cost reports; joint-product costing; distribution cost; standard costs; differential cost analysis; profit-volume relationships and break-even analysis.

Management 127A: Tax Principles and Policy
(4 units)

Prerequisite: Mgmt 1B. Basic concepts of federal income taxation pertaining to individuals; income and deductions, areas of special tax procedures pertaining to gains and losses from sales and exchanges. Tax considerations in business and investment decisions.

Elective Courses

THREE of the following courses must be taken

BUSINESS ECONOMIC MAJORS: The Academic Senate now requires Business Economics majors, admitted Fall 2011 or after, to take one additional accounting or business elective course.

Travel Study

Please note: You will receive two elective course credits(Mgmt 127C and Mgmt 109) but these classes will only count if they are taught through Travel Studies by Gonzalo Freixes** Visit Travel Study for more information.

Management 127C: International Taxation (4 units)Only offered through the Travel Study Program

Recommended requisite: course 127A. Study of two principle areas of international taxation from U.S. regulatory perspective: taxation of American citizens and companies conducting business in international arena (outbound transactions) and taxation of foreign nationals and companies who invest or conduct business in the U.S. (inbound transactions).

Management 109: International Business Law (4) Only offered through the Travel Study Program

Recommended requisite: course 108. Study of international business legal environment, including general overview of international laws and organizations and comprehensive review of U.S. regulations of international business transactions. Special emphasis on international litigation, commercial transactions, regulation of investments, multinational corporations, and international banking.