Accounting Minor

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Course Options

Required Courses:

BUAD 201: Principles of Financial Accounting (3)

Introduces the concepts and terminology of accounting and financial reporting for modern business enterprises. The course is centered around analyzing and interpreting accounting information for use in making decisions about organizations. There is a special emphasis on analyzing the balance sheet, the statement of income and expense, the statement of cash flows, and the statement of stockholders’ equity. Additional emphasis is placed on problem-solving, critical thinking, and communication skills that are necessary for forming conclusions about business activities and to communicate these conclusions to others.

BUAD 202: Principles of Managerial Accounting (3) 

An introduction to managerial accounting, presenting basic accounting concepts that are important to management decisions. Emphasis is placed on analyzing and interpreting accounting information that enables management accountants to work with managers from other areas, particularly marketing and operations, and to make decisions about costing, pricing, and production. The tools and information that are important are described within the decision framework rather than as isolated accounting procedures.

BUAD 310: Intermediate Accounting I (3)

Analysis of financial accounting theory and current practice. Analysis of problems concerning valuation of assets, evaluation of liabilities and capital structure, communication, and reporting of financial information. *Prerequisite: Business Administration 201.

BUAD 311: Intermediate Accounting II (3)

Continuation of Business Administration 310, includes special financial reports and financial analysis.

BUAD 313: Cost Accounting (3)

A study of measurement and evaluation of production costs, including job order costing, process costing, standard costing, and quantitative methods of costing. *Prerequisite: Business Administration 202.

Must Choose 1:

BUAD 307: Production and Operations Management (3)

Designed to acquaint students with the theory underlying production and operations management, to give them practice in solving the kinds of problems confronted by managers of production and service operations, and to inform them of the opportunities and challenges in the field. Prerequisites: Business Administration 205; or permission of instructor.

BUAD 316: Advanced Federal Income Tax (3)

A study of federal income tax regulations and forms, based on the Internal Revenue Code, with primary emphasis on corporations, partnerships, S corporations, estates, and trusts. Business Administration 315 strongly recommended.