Accounting Minor

Overview

The Accounting minor provides students with a comprehensive accounting background.

Entry to the Minor

Admission

To enter the minor, students must (1) have a minimum cumulative UCLA grade-point average of 3.0, (2) complete all required pre-admission courses with a minimum course grade-point average of 3.0, and (3) receive grades of B or better in Management 1A and 1B. Repetition of more than one pre-admission course or of any pre-admission course more than once results in automatic denial of admission to the minor. Satisfying these requirements does not guarantee admission to the program, as only a limited number of students are admitted each year.

Applications are accepted in fall, winter, and spring quarters. Nontransfer students must apply subsequent to completing 90 units. Transfer students must apply after completing two academic quarters (excluding summer sessions) at UCLA. Decisions are made by the Anderson School Accounting Area.

Required Pre-admission Courses (31 units minimum): Economics 1, 2, any statistics course offered or considered transferable to UCLA, Management 1A and 1B (former course 100 taken at UCLA may be substituted), Mathematics 3A or 31A, 3B or 31B or 31E, one Writing II course, Interviewing Workshop Series. If Management 1A and/or 1B are not taken at UCLA, students must complete courses 120A and 122 prior to admission to the minor.

Minor Requirements

The Minor

Complete seven upper-division courses (36 units) as follows:

MGMT 120A - Intermediate Financial Accounting I MGMT 120B - Intermediate Financial Accounting II MGMT 122 - Management Accounting MGMT 127A - Tax Principles and Policy

Electives

Select three courses from:

MGMT 108 - Business Law MGMT 109 - International Business Law MGMT 123 - Auditing MGMT 124 - Advanced Accounting MGMT 126 - Financial Statement Analysis MGMT 127B - Corporate and Partnership Taxation MGMT 127C - International Taxation MGMT 128 - Special Topics in Accounting MGMT 130A - Basic Managerial Finance MGMT 142A - Analytics in Accounting I MGMT 142B - Analytics in Accounting II MGMT 142C - Analytics in Accounting III

Policies

The Minor Policies

A minimum of 20 units applied toward the minor requirements must be in addition to units applied toward major requirements or another minor.

Transfer credit for any of the above courses is subject to department approval and is considered only for the pre-admission courses. Only one pre-admission and one upper-division course repeat are allowed.

Each pre-admission and upper-division course must be taken for a letter grade; if taken on a Passed/Not Passed basis, it cannot be applied toward the minor program. Each upper-division course must be completed at UCLA. All courses applied toward minor requirements must receive a grade of C or better. Successful completion of the minor is indicated on the transcript and diploma.