Minor in Finance
The Minor in Finance explores financial and managerial accounting and corporate finance and expands into the fields of finance and economics.
Please note, this minor is not available for students majoring in Accounting and Finance.
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Minor requirements – US Credits 18 – UK Credits 72
ACC 4200 (3 CREDITS) Financial Accounting
An introduction to the accounting model, the measurement and classification of data and terminology essential to effective interpretation and use of financial statements, balance sheets and income statements. Underlying concepts are stressed and they are made concrete with illustrations. While mechanical and procedural details are explored, measurement and communication of data to external parties are emphasized.
ACC 4205 (3 CREDITS) Managerial Accounting
This course introduces students to the generation of cost data for the preparation of proper, representative financial statements, and for optimal planning and control of routine operations and long range organizational goals. It focuses on the uses of formal cost accounting systems and quantitative techniques to make managerial decisions. Topics include: direct absorption income statements, job and process costing, allocation and proration, pro-forma and capital budgeting.
FNN 5200 (3 CREDITS) Corporate Finance
This course examines the financial needs of corporations and the range of mechanisms available to meet them. The key concept of the time value of money is studied and applied to several decision models in capital budgeting and investment valuation. Other basic theories of Finance examined include risk versus return, modern portfolio theory, and basic financial statement analysis. Different financial requirements are considered with some emphasis in comparing internal and external sources of funds, their relative availability, and costs. Other topics considered include capital structure and dividend policy.
plus one Level 5 FNN or ECN course
plus two Level 6 FNN or ECN courses