The Accounting minor at the Rady School of Management provides a high-quality education for students seeking a professional career in accounting. The minor meets the interests of those students who understand the importance of accounting to other career tracks such as finance, investment, project management, operations, entrepreneurship and general management. The Rady School’s Accounting minor is designed to provide students with a strong understanding of accounting theory and practice. The program emphasizes International Accounting Standards Board (IASB) guidelines, the International Financial Reporting Standards (IFRS) rules and the general international viewpoint, which are overtaking individual national standards such as the U.S. Generally Accepted Accounting Principles (GAAP). For many students, this will be the first step in achieving a Certificate in Public Accounting (CPA).
Upon graduation, UC San Diego students with an Accounting minor will be prepared for positions with accounting functions in a plethora of commercial, non-profit and governmental organizations. Graduates pursuing careers not directly related to accounting will still encounter common accounting practices, and an Accounting minor will add valued knowledge to their initial employment.
The accounting minor consists of seven courses that cover the key accounting principles, processes and applications.
Required courses include two lower division courses and five upper division courses:
Lower Division Courses
- MGT 4 or ECON 4: Financial Accounting (It is stongly recommended to take MGT4/ ECON4: Financial Accounting before MGT5: Managerial Accounting.)
- MGT 5: Managerial Accounting
Upper Division Courses
- MGT 131A: Intermediate Accounting A
- MGT 131B: Intermediate Accounting B
- MGT 132: Auditing
- MGT 135: Federal Taxation — Companies
- MGT 136: Advanced Accounting
Optional Elective Courses:
- MGT 133: Advanced Cost Accounting
- MGT 134: Federal Taxation ‐ Individuals
- MGT 137: Financial Statement Analysis
- MGT 138: Information Technology and Accounting
- MGT 139: Accounting Information Systems
- MGT 143: Forensic Accounting
- MGT 146: Ethics in Accounting
- MGT 147: Not-for-profit and Government Accounting
- MGT 148: Mergers and Acquisitions
- MGT 149: Topics in Accounting
All courses taken for the Accounting Minor must be taken for a letter grade. The electives MGT133 and MGT134 may be taken Pass/No Pass.
Students must earn at least a C- in each course used for the minor and must finish the minor with an overall minor GPA of 2.0.
Before declaring a minor, please contact your college advisor in order to ensure that you will not exceed the maximum unit limitation by pursuing a minor.
Lower division transfer credits for courses that are clearly equivalent in scope and content to lower division courses required for the Accounting minor will be accepted from regionally accredited United States institutions and from foreign institutions recognized by the Rady School of Management.
Minors are required to complete a minimum of five upper division accounting courses at the Rady School of Management. A student can petition to take a course for the minor outside of UCSD from regionally accredited United States institutions and from foreign institutions recognized by the Rady School of Management and get credit toward the minor if the course is clearly equivalent in scope and content. Students who take a required upper division accounting course outside of UCSD must take an accounting elective (see list above) as a "make up." No credit is given until the student enrolls in the make-up class. Note: UCSD Extension classes are professional level and certificate classes that are not part of undergraduate degree-seeking curriculum at UCSD. Extension classes appear as zero units on a UCSD academic history.
MGT45 Principles of Accounting does not count for accounting minor credit.
Current UCSD students: Please submit your questions via the VAC. An advisor will respond in 1-3 business days.
Non-UCSD students: Email us at firstname.lastname@example.org.