The Accountancy minor provides an opportunity to understand the development and use of financial and accounting information within organizations. The minor is intended to aid in relating business activities to financial results and reporting. The program may also serve as a thematic sequence for non-business majors and also serve as a potential entrance to the Masters of Accountancy program for non-accountancy majors. The program capacity will be limited each year. Priority will be provided to students who wish to enter the Masters of Accountancy program.

Minor Information

• 18 credit hours
• Open to all students
• Satisfies the thematic sequence requirement for non-business majors.
• Four of the required 300/400 level ACC courses must be completed at Miami.
• Eligibility for the CPA Exam and/or eligibility for licensing as a CPA requires 150 semester hours and 30 ACC hours in most states. Other requirements vary by state; visit the National Association of State Boards of Accountancy for links to state-by-state details: http://nasba.org/exams/cpaexam/
• For more information, visit the FSB website: fsb.miamioh.edu

Minor Requirements

Required courses:

• ACC 221 (3) Introduction to Financial Accounting

• ACC 222 (3) Introduction to Managerial Accounting Prerequisite: ACC 221

Select four courses from the following:

All ACC 300 or ACC 400 subject to completion of course prerequisites:

• ACC 321 (3) Intermediate Financial Accounting Prerequisites: ACC 221 and ACC 222

• ACC 333 (3) Managerial Accounting Prerequisites: ACC 221 and ACC 222  

• ACC 343 (3) Federal Income Tax Accounting Prerequisites: ACC 221 and ACC 222 

• ACC 361 (3) Modeling Business Processes in Accounting Information Systems Prerequisites: ACC 221, ACC 222, and ISA 235

• ACC 370 (1-3; maximum 9) Applied Accounting Research Prerequisite: ACC 221

• ACC 422 (3) Financial Accounting Research Prerequisite: ACC 321

• ACC 445 (3) Advanced Tax Prerequisite: ACC 343

• ACC 452 (3) Internal Auditing Prerequisites: ACC 333 and ACC 361

• ACC 453 (3) Financial Statement Auditing Prerequisites: ACC 321 and ACC 361

• ACC 461 (3) Accounting for Business Combinations Prerequisite: ACC 321

• ACC 480 (3) Accounting and Business Ethics Prerequisites: ACC 221 & ACC 222

• ACC 490 (1-3; maximum 6) Current Topics in Accounting and Auditing. Course offerings vary Prerequisites: ACC 221, ACC 222, and ACC 321

• ACC 495 (3) Accounting Analysis Prerequisites: FSB Business Core - ACC 221, 222; ECO   201, 202; MGT 291; MKT 291; FIN 301; ISA 235

Minor Advisor:

Created by FSB Advising, July 2022