This minor provides graduates with a basic background in financial and managerial accounting. It is a complementary field of study for students majoring in finance or MIS. It is also an attractive choice for other students who wish to obtain the accounting background needed in the business world or to begin graduate study toward a professional designation such as a CPA or CMA.

Students applying to this minor should have successfully completed a minimum of 60 credits and be in good academic standing.

The following rules apply:

• The minor consists of a minimum of 18 credits, including at least nine credits in courses at or above the 300 level in accounting.
• At least nine credits of the 18 credits required for the minor must be taken in residence at AUS.
• At least six credits of the nine credits at or above the 300 level must be taken in residence at AUS.
• A minimum GPA of 2.00 must be earned in courses completed to satisfy the minor.

Students seeking a minor in accounting must successfully complete the following courses or their equivalent. All course prerequisites must be satisfied.

Minor Requirements (nine credits)

• ACC 301 Intermediate Financial Accounting I
• ACC 302 Intermediate Financial Accounting II
• ACC 303 Cost Accounting

Minor Electives (minimum of nine credits)

Students must successfully complete a minimum of nine credits in 300-level or above ACC courses not listed as requirements for the minor.