Minor Requirements: Accounting
Accounting Minor Requirements
The Undergraduate College: Traditional, On Campus
The Undergraduate College Accounting program offers a minor that requires 18 credits (6 courses) available with the Major of your choice:
Minor Courses: 15 credits (5 courses).
Minor Elective Courses: 3 credits (1 course).
Under certain conditions, a student may have a minor field designated on their Rosemont transcript. Candidates for the minor must select 21-24 credits above the introductory level in a discipline. These courses are chosen from the Academic Offerings section of the catalog for approved minors. A minimum grade point average of 2.00 in the minor is required. Discuss with your advisor.
Accounting Minor Courses (15 Credits)
ACC 0100: Financial Accounting I
Prerequisite: None
An introduction to the theory and fundamental concepts of the financial reporting process in modern business organizations. The course focuses on the accrual method of accounting and an introduction to GAAP theory.
Topics covered include analyzing and recording business transactions, periodic determination of income and financial position, and preparation and understanding of financial statements.
Offered fall semester. (3 Credits)
ACC 0101: Financial Accounting II
Prerequisite: ACC 0100 Financial Accounting I
A continuation of Financial Accounting I with a more detailed study of the components of financial statements with greater emphasis on the presentation of financial information to external users in the framework of the corporate form of entity.
Offered spring semester. (3 Credits)
ACC 0200: Managerial Accounting
Prerequisite: ACC 0101 Financial Accounting II
A course that focuses on providing information to managers through the use of internal applications of accounting. Topics include job-order costing, process costing, cost-volume-profit relationships, variable costing, profit planning, standard costing, flexible budgets, and overhead analysis.Â
ACC 0210: Intermediate Accounting I
Prerequisite: ACC 0101 Financial Accounting II
An in-depth analysis and study of generally accepted accounting principles and their application. Students are exposed to the components of and relationships among the balance sheet, income statement, and statement of cash flows. There is a strong emphasis on current professional pronouncements and topical issues.
ACC 0220: Intermediate Accounting II
Prerequisite: ACC 0210
A continuation of the in-depth study of accounting principles and practices (begun in ACC-0210) with emphasis on profit determination and valuation of capital, intangible assets, liabilities, and stockholders’ equity. Emphasis on the statement of cash flows, equity measurement, and financial statement analysis.
Accounting Minor Elective Courses (3 Credits)
Choose 1 of the Following 2 Courses:
ACC 0100+ Accounting Elective
Prerequisite: None
Course description coming soon
Offered fall/spring semester. (3 Credits)
BUS 0100+ Business Elective
Prerequisite: None
Course description coming soon
Offered fall/spring semester. (3 Credits)
Choose Your Path to Success
At Rosemont College, we prepare all our students to build careers grounded in sound leadership, ethics, and communication, complemented by strong skills in their chosen fields of study. Regardless of your major, our curriculum goes beyond mere job training. It fosters a sense of social responsibility and equips you with robust intellectual and practical skills essential for success in real world settings. If you're uncertain about which path to take, our faculty will provide guidance to help you make the choice that aligns best with your interests.