The minor in Accounting (ACCM) is available to Finance, General Business, Management, Marketing, and Risk Management & Insurance majors only.

A grade of “C” or better must be earned in each of the four upper-level accounting courses taken at USFSM. A grade point average of 2.00 or higher must be achieved in all minor coursework and in all minor courses completed at other institutions. All attempts will be included in the GPA unless grade forgiveness has been used. Only one grade forgiveness may be used in the minor.

At least nine (9) of the required twelve (12) credit hours must be taken in residence at USFSM.

Requirements (12 credit hours)

Course Number Title Credit Hours Requisites (KEY) Notes (KEY)
ACG 3103 Intermediate Financial Accounting I 3 PR: ACG 2071 , ACG 2021 with a grade of “C” or better (not C-); CR: ACG 3341 or ACG 3401 or TAX 4001 with a grade of “C” or better (not C-)
ACG 3341 Cost Accounting and Control I 3 PR: ACG 2021, ACG 2071 with a grade of “C” or better, not C-; CR: ACG 3103 with a grade of “C” or better, not C-
ACG 3401 Accounting Information Systems 3 PR: ACG 3103, ACG 3341 with a grade of “C” or better, not C-
TAX 4001 Concepts of Federal Income Taxation 3 PR: ACG 3103, ACG 3341 with a grade of “C” or better, not C-