John B. Goddard School of Business and Economics 323 Accounting Minor • Grade Requirements: Candidates for minors must complete all prerequisite and required business and economics courses with a grade of "C-" or higher. In addition, the cumulative major GPA, the bachelor GPA, and the overall university GPA must be 2.5 or higher. • Credit Hour Requirements: A total of 37 credit hours is required. Of the 37 hours, 24 hours are accounting classes and the remaining classes are support courses. For the John B. Goddard School of Business & Economics majors, this represents an additional 18 credit hours of course work beyond requirements in major field. This minor is available to all students. Business students must complete the minor requirements in addition to all major requirements. Approval of a minor program by the School of Accounting & Taxation is required. All prerequisites for required courses must be satisfied. Course Requirements for Accounting Minor Courses Required (24 credit hours) • ACTG 2010 - Survey of Accounting I Credits: (3) * • ACTG 2020 - Survey of Accounting II Credits: (3)* • ACTG 3110 - Intermediate Financial Accounting I Credits: (3) • ACTG 3120 - Intermediate Financial Accounting II Credits: (3) • ACTG 3300 - Cost Accounting Credits: (3) • ACTG 3400 - Taxation of Individuals Credits: (3) • ACTG 3750 - Accounting & Information Systems Credits: (3) • ACTG 4510 - Auditing Credits: (3) Support Courses Required (13 credit hours) • QUAN 2600 - Business Statistics I Credits: (3) * • ECON 2010 SS - Principles of Microeconomics Credits: (3) * • ECON 2020 SS - Principles of Macroeconomics Credits: (3) * • 1ST 2010 TE - Business Computer Skills Credits: (1)* • SCM 3050 - Operations and Logistics Management Credits: (3) Note: "Requiredfor all John B. Goddard School of Business & Economics major programs. Course Descriptions - ACTG Department of Accounting & Taxation ACTG 1010 - Practical Accounting & Taxes Credits: (3) A pragmatic look at financial accounting and federal taxes as they relate to the individual's personal life. Designed for non- accounting majors. ACTG 2010 - Survey of Accounting I Credits: (3) Typically taught: Fall [Full Sem, Online] Spring [Full Sem, Online] Summer [lst Blk, Online] Introduction to accounting information, the basic accounting cycle, and consideration of selected financial statement topics. The course emphasizes the uses and limitations of accounting information in economic decision-making, as well as problem-solving, oral and written communication skills, and computer skills. ACTG 2020 - Survey of Accounting II Credits: (3) Typically taught: Fall [Full Sem, Online] Spring [Full Sem, Online] Summer [2nd Blk] Further consideration of selected financial statement topics. Analysis of cost behavior and the uses and limitations of accounting information in planning, controlling, and decision-making processes. Emphasizes skills in problem- solving, oral and written communication, and computer skills. Prerequisite: ACTG 2010. ACTG 2891 - Coop Work Experience Credits: (l, 2,3) Open to students meeting criteria established from time to time by the department and on file either in the department or the cooperative education office. Provides academic credit for selected on-the job experience. Grade and amount of credit will be determined by the department. Prerequisite: Instructor Approval. ACTG 2892 - Coop Work Experience Credits: (l, 2,3) Open to students meeting criteria established from time to time by the department and on file either in the department or the cooperative education office. Provides academic credit for selected on-the job experience. Grade and amount of credit will be determined by the department. Prerequisite: Instructor Approval. ACTG 2893 - Coop Work Experience Credits: (l, 2,3) Open to students meeting criteria established from time to time by the department and on file either in the department or the cooperative education office. Provides academic credit for selected on-the job experience. Grade and amount of credit will be determined by the department. Prerequisite: Instructor Approval. ACTG 2921 - Short Courses, Workshops, Institutes, & Special Programs Credits: (l, 2,3) Consult the semester class schedule for the current offering under this number. The specific title and credit authorized will appear on the student transcript. Weber State University 2013-2014 Catalog