Accounting, Minor
The Paul Merage School of Business faculty offers an undergraduate minor in Accounting consisting of seven upper-division courses. In addition, two lower-division introductory accounting courses, one lower-division microeconomics course, and one lower-division single variable calculus course are prerequisites to the minor program.
In establishing the undergraduate minor in Accounting, the faculty anticipated two types of students to be drawn to courses in accounting: (1) students preparing for careers in accounting or in other fields that require some knowledge of accounting, and (2) students planning to pursue a graduate degree in accounting who wish early guidance and undergraduate work appropriate to this career objective.
Prerequisite Courses
The following are prerequisites for enrolling in the upper-division undergraduate minor courses:
| ECON 20A | Basic Economics I |
| MATH 2A | Single-Variable Calculus I |
| MGMT 30A | Principles of Accounting I |
| MGMT 30B | Principles of Accounting II |
Transfer students should check with their college counselor for established equivalencies for these prerequisite courses. Students not taking MGMT 30A and MGMT 30B at UCI during regular session or summer session must complete MGMT 131A with a minimum grade of B.
NOTE: Individual courses that students may select within the minor may require additional prerequisites.
Requirements for the Undergraduate Minor in Accounting
Completion of seven courses:
| A. Three core accounting courses: | |
| MGMT 131A | Intermediate Accounting I |
| MGMT 131B | Intermediate Accounting II |
| MGMT 132A | Individual Taxation |
| B. Select two accounting elective courses from the following: | |
| Corporate and Partnership Taxation | |
| Accounting Information Systems & Spreadsheets | |
| Advanced Accounting | |
| Auditing | |
| Financial Statement Analysis | |
| C. Select two additional courses from the following: | |
| an upper-division accounting elective course list above | |
| Introduction to Business and Management | |
| Management Science | |
| Managing Organizational Behavior | |
| Introduction to Marketing | |
| Introduction to Management Information Systems | |
| Introduction to Managerial Finance | |
| MGMT 113–129, 141–184 | |
| Operations Management | |
| Business Law | |
| Special Topics in Management (provided topics have not been covered in other accounting courses) | |
With Merage School faculty approval, a student may substitute a maximum of one minor course.
NOTE: Students may not receive both the minor in Accounting and the minor in Management.