The Shidler College of Business

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School of Accountancy

Minor in Professional Accounting

The minor in professional accounting was created to provide the necessary coursework to better prepare undergraduate accounting majors for the Certified Public Accounting (CPA) exam and a career in public accounting. It requires the completion of 15 credits as follows:

Required (9 credits):

  • ACC 407 (Taxation of Business Entities), 3 credits, with grading option of A to F, prerequisite ACC 401 (offered Fall semester only);
  • ACC 413 (Law for Accountants), 3 credits, with grading option of A to F, prerequisite BLAW 200 (offered Spring semester only); and
  • ACC 415 (Advanced Accounting), 3 credits, with grading option of A to F, prerequisite ACC 323 (offered Fall semester only).

Electives (at least 6 credits):

All elective courses must be taken for a letter grade unless the course is designated as mandatory CR/NC. Many of the courses have prerequisites.

  • ACC 399 Directed Reading and Research (one credit awarded for completion of each section of an approved self-study CPA review (AUD, BEC, FAR, REG), mandatory CR/NC, prerequisites vary by section.
  • ACC 416 Special Topics in Accounting (variable 1-3 credits depending on the topic), mandatory CR/NC, prerequisites vary by topic
  • BUS 410 Data Analytics for Business (3 credits), prerequisites BUS 310 and 311
  • ACM 484 (cross-listed with ICS 484 and DATA 484) Data Visualization (3 credits), prerequisites ACM 215 or ICS 110 or ICS 111
  • ECON 429 or NREM 429 "Spreadsheet Modeling for Business and Economic Analysis (3 credits), prerequisite 130 or NREM/SUST 220, and 321 or NREM 310; or consent.
  • FIN 450 Enterprise Risk Management (3 credits), prerequisite BUS 314
  • FIN 307 Corporate Financial Management (3 credits), prerequisite BUS 314, 
  • FIN 490D Financial Analysis (3 credits), prerequisite BUS 311
  • ECON 300 Intermediate Macroeconomics (3 credits), prerequisite ECON 131
  • ECON 301 Intermediate Microeconomics (3 credits), prerequisite ECON 130
  • ECON 340 Financial Markets and Institutions (3 credits), prerequisite ECON 120, 130, or 131

Students who have completed the Minor cannot apply courses taken in their minor toward another degree (or minor) and cannot pursue the 3/2 MAcc program. However, a student who withdraws from the Minor and switches to 3/2 MAcc may use some of the courses taken for the Minor toward the 3/2 program. Such utilization must receive the MAcc Director's approval, and the courses must meet the requirements set by the Graduate Division.