Minor

Lisa Crowe, MPA, Program Coordinator
J.L. Turner Leadership Center, Room 109
(270) 384-8124   crowel@lindsey.edu

Mission Statement

The mission of the minor in Accounting Program is to provide a foundation of generally accepted accounting principles, an understanding of financial and managerial accounting, and other elements of accounting that relate to accounting reports and decision making.

Degree Requirements

A.  General Education Requirements:  36-47 hours

B.  Program Prerequisites:  3 hours

• Intermediate Accounting I (ACCT 3113) is a prerequisite for ACCT 3123 - 3 hours

C.  Program Requirements:  15 hours

• Functions & Algebra (MATH 1013) is a prerequisite for ECON 2033 and ECON 2043 unless waiver requirements are met - 3 hours*
• Financial Accounting (ACCT 2113) - 3 hours
• Managerial Accounting (ACCT 2123) - 3 hours
• Introduction to Management (BUSI 2903) - 3 hours
• Survey of Economic Issues (ECON 2023) - 3 hours*

*This course may satisfy general education requirements.

D.  Program Electives (select from the following):  9 hours

• Intermediate Accounting II (ACCT 3123) - 3 hours
• Cost Accounting (ACCT 3303) - 3 hours
• Taxation I (ACCT 3453) - 3 hours
• Accounting Information Systems (ACCT 3973) - 3 hours
• Auditing (ACCT 4353) - 3 hours
• Taxation II (ACCT 4453) - 3 hours
• Advanced Accounting (ACCT 4553) - 3 hours
• Not-for-Profit Accounting (ACCT 4653) - 3 hours
• CPA Exam Prep (ACCT 4803) - 3 hours

E.  Major

F.  General Electives

Exit Assessment

At the intermediate accounting level, students earning an Accounting minor will successfully:

• Compose a basic financial statement;
• Complete a Master Budget Income Statement and Cash Budget; and
• Analyze a business's financial standing by calculating and interpreting key financial ratios.

TOTAL:  128 credit hours