SAM AND IRENE BLACK SCHOOL OF BUSINESS

Accounting Minor, 20 credits

The accounting minor requires students to complete 16 additional credits in accounting beyond the 4 credits required in ACCTG 211. It is designed to introduce students to advanced topics in financial and cost accounting, as well as to the basics of income tax accounting for individuals. This minor can provide an enhanced understanding of accounting information flows, costing systems, and the general tax environment to students majoring in other business areas and it is a particularly good compliment to the finance and management information systems majors. On its own,it will not generally enable students to meet the requirements for professional licensing in accounting.

A grade of C or better is required for all courses in the minor.

Requirements

* ACCTG 211 Financial and Managerial Accounting for Decision Making
* ACNTG 305/ACCTG 305 or ACNTG 310/ACCTG 371 - Intermediate
  Accounting I
* ACNTG 320/ACCTG 310 - Federal Income Taxation
* ACNTG 412/ACCTG 340 - Cost Accounting

Any 300- or 400-level ACCTG course
Any 400-level ACCTG course

Advising and Course Selection

Students should meet with a member of the accounting faculty to discuss which of these courses will be most beneficial for a particular area of interest. The following courses are offered on a regular basis.

* ACNTG 311/ACCTG 472 - Intermediate Accounting II
  ACNTG 312/ACCTG 312 - Accounting Technology Lab
  ACNTG 340/B LAW 444 - Commercial Law
* ACNTG 410/ACCTG 450 - Advanced Accounting
  ACNTG 413/ACCTG 440 - Advanced Management Accounting
  ACNTG 420/ACCTG 410 - Advanced Federal Income Taxation
  ACNTG 421/ACCTG 411 - Accounting Practicum (VITA)
* ACNTG 422/ACCTG 422 - Accounting Systems
* ACNTG 423/ACCTG 403 - Auditing Practice and Standards

Declaring an ACNTG Minor

Fill out an Application for Admission to a Minor Program form (PDF). The form requires a signature from the student's adviser and from the Program Chair (Mr. James Voss). Before getting these signatures, we recommend that students meet with an accounting faculty member to formulate a course plan. 

* Denotes required for the accounting major. You may note that by taking the appropriate courses, an accounting major can be obtained by taking 6 credits of accounting course work beyond what is required for the accounting minor.


Web site contact: behrend-bschool@psu.edu
Updated August 7, 2008
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