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Accounting (Minor)

Primary or Secondary Minor

The minor in accounting is designed to develop a level of basic accounting competence necessary to prepare a student for careers including but not limited to business administration, human resource management, marketing and the like.

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Core Accounting (Minor) Courses

ACCT 203 - Principles of Accounting I

Briar Cliff University's introduction to the use of accounting in the decision-making process. Course competencies will be developed in the areas of identifying the role of accounting in society, basic accounting and business terminology, accounting standards and generally accepted accounting practices, and analysis, preparation and interpretation of financial statements of business entities. Read more »

ACCT 204 - Principles of Accounting II

This Briar Cliff University course is designed to continue financial statement analysis and introduce the basics of managerial accounting, including, but not limited to, the following: cost behavior, costing methods, cost-volume-profit analysis, budgeting, planning and control and other introductory topics. Read more »

ACCT 323 - Intermediate Accounting I

This course is designed as an intensive study of accounting principles and current methodology; analysis of problems concerning the recording and reporting of accounts; and the accounting process and the interrelationship of balance sheet and income statement accounts. Read more »

ACCT 324 - Intermediate Accounting II

This course focuses on the analysis of problems concerning the recording and reporting of liabilities; the capital structure of corporations; the communication and reporting of financial information; the preparation and interpretation of financial statements; and the reporting of pensions for corporations. Read more »

Additional Program Requirements

Students wishing to minor in accounting must have at least 21 credit hours to satisfy the requirement.