Accounting Minor

Build a foundation in accounting essentials

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The accounting minor provides the opportunity to gain an understanding, from the perspective of the user of accounting information, of how accounting is used in the business world.

To be approved for the accounting minor, students must have completed a minimum of 32 units of college-level courses and attained a minimum GPA of 2.75. If you are interested in applying for the Accounting Minor, please visit this website to learn more and to apply: Marshall Minors and Application.

Minor Requirements

  • All minors at USC need 16 units that only meet minor requirements and do not meet any other major, minor, or GE requirement.
  • All courses completed for your minor or specialization must be completed for a letter grade.
  • You must earn a 2.0 minimum cumulative GPA in the courses completed for your minor or specialization.

Course Requirements for Non-Marshall Students

Choose one of the following four options: (2-8 units) *

  •    BUAD 200x Economic Foundations for Business Units: 2

             or

  •    ECON 203g Principles of Microeconomics Units: 4 and
  •    ECON 205g Principles of Macroeconomics Units: 4

            or

  •   ECON 303 Intermediate Microeconomic Theory Units: 4 ** and
  •   ECON 305 Intermediate Macroeconomic Theory Units: 4 **

            or

  •   BUAD 351 Economic Analysis for Business Decisions Units: 4 ** or
  •   ECON 351x Microeconomics for Business Units: 4 **

            and

  •   BUAD 352 Macroeconomic Analysis for Business Decisions Units: 4 ** or
  •   ECON 352x Macroeconomics for Business Units: 4 **
     

Required Courses (12 units)

Choose one of the following accounting courses (4 units):

  • ACCT 410x Foundations of Accounting Units: 4
  • BUAD 305 Abridged Core Concepts of Accounting Information Units: 4
  • BUAD 280 Introduction to Financial Accounting Units: 3  and
  • BUAD 281 Introduction to Managerial Accounting Units: 3

Choose one of the following finance courses (4 units):

Required accounting course (4 units):

  • ACCT 370 External Financial Reporting Issues Units: 4

Electives: Complete 4 units from the following:

  • ACCT 405 Introduction to Sustainability Reporting Units: 4 Units: 4
  • ACCT 416 Financial Statement Analysis Units: 4 **
  • ACCT 451 Tax Analysis with Data Analytics Units: 4 **

Course Requirements for Marshall Students

Since all minors at USC need 16 units that only meet minor requirements, Marshall students must take four 4-unit ACCT courses that are not already counting towards your Marshall degree or any other degree/minor you are pursuing. Please consult your advisor, but you may consider taking four of the following:

  • ACCT 370 External Financial Reporting Issues Units: 4
  • ACCT 371 Introduction to Accounting Systems Units: 4
  • ACCT 405 Introduction to Sustainability Reporting
  • ACCT 416 Financial Statement Analysis Units: 4 **
  • ACCT 451 Tax Analysis with Data Analytics Units: 4 **
  • ACCT 456 Auditing with Data Analytics Units: 4 **
  • ACCT 470 Advanced External Financial Reporting Issues Units: 4 **

Notes

*Students who have earned scores of 4 or 5 on both the AP Microeconomics and the AP Macroeconomics exams will be waived out of the first requirement.
**Prerequisites and/or Corequisite required. Plan carefully.