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Twin Cities Campus

Accounting Minor

Accounting
Curtis L. Carlson School of Management
  • Program Type: Undergraduate minor related to major
  • Requirements for this program are current for Spring 2012
  • Required credits in this minor: 12
See major description for more information.
Program Delivery
This program is available:
  • via classroom (the majority of instruction is face-to-face)
Minor Requirements
This minor is only available to students admitted to another degree program in the Carlson School of Management.
Minor Courses
ACCT 5101 - Intermediate Accounting I (4.0 cr)
ACCT 5102W - Intermediate Accounting II [WI] (4.0 cr)
Take 4 or more credit(s) from the following:
· ACCT 3201 - Intermediate Management Accounting (2.0 cr)
· ACCT 5135 - Fundamentals of Federal Income Tax (4.0 cr)
· ACCT 5160 - Financial Statement Analysis (2.0 cr)
· ACCT 5180 - Consolidations and Advanced Reporting (2.0 cr)
· ACCT 5310 - International Accounting (2.0 cr)
 
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View college catalog(s):
· Curtis L. Carlson School of Management

View future requirement(s):
· Fall 2014
· Fall 2013
· Fall 2012


View checkpoint chart:
· Accounting Minor
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ACCT 5101 - Intermediate Accounting I
Credits: 4.0 [max 4.0]
Grading Basis: A-F or Aud
Typically offered: Every Fall & Spring
Valuation, measurement, reporting issues related to selected assets/liabilities of firm. Theory underlying accounting issues. Applying accounting principles. prereq: Grade of at least B- in 2050, mgmt major or mgmt grad student, accounting certificate, select non mgmt students
ACCT 5102W - Intermediate Accounting II (WI)
Credits: 4.0 [max 4.0]
Grading Basis: A-F or Aud
Typically offered: Every Fall & Spring
Basic valuation problems encountered in financial reporting. Focuses on valuation of liabilities. Accounting for leases, pensions, and deferred taxes. Introduces consolidated financial statements. prereq: 5101[ mgmt or grad mgmt student]
ACCT 3201 - Intermediate Management Accounting
Credits: 2.0 [max 2.0]
Grading Basis: A-F or Aud
Typically offered: Every Fall & Spring
Activity-based costing techniques in specific industries including service firms. Other topics could include costing for Just-in-Time manufacturing, tracking customer profitability, and costing quality. prereq: 3001, acct or finance major
ACCT 5135 - Fundamentals of Federal Income Tax
Credits: 4.0 [max 4.0]
Grading Basis: A-F or Aud
Typically offered: Every Fall, Spring & Summer
U.S. federal system of taxation. Concepts of gross income, deductions, credits. Analysis of structure of Internal Revenue Code, its provisions with respect to specific areas of law. Interrelationships between legislative, judicial, and administrative authority. Methods, tools, and techniques to conduct tax research. prereq: [2050 or MBA 6030], [mgmt or grad mgmt student]
ACCT 5160 - Financial Statement Analysis
Credits: 2.0 [max 2.0]
Grading Basis: A-F or Aud
Typically offered: Every Fall & Spring
Interpretation/analysis of financial statements. Introduces basic techniques of financial statement analysis and applies them in different settings (e.g., in investment/credit decisions). prereq: [5100/6100 or 3101/5101], [accounting or finance major]
ACCT 5180 - Consolidations and Advanced Reporting
Credits: 2.0 [max 2.0]
Grading Basis: A-F or Aud
Typically offered: Every Spring
Theory underlying preparation of consolidated financial statements, as well as mechanical computations needed to prepare statements. prereq: 5101, 5102W recommended
ACCT 5310 - International Accounting
Credits: 2.0 [max 2.0]
Grading Basis: A-F or Aud
Typically offered: Every Fall & Spring
Causes/history of international differences in design of financial accounting/reporting systems, efforts to harmonize them into worldwide system. Role/impact of currency translation on financial statements. International Accounting Standards, conceptual framework. prereq: 5101; [5102 or concurrent registration is required (or allowed) in 5102] recommended