Accounting Minor

Hands-on education in accounting theory and practice for students seeking a career in accounting.

The Accounting Minor allows students to learn the development and use of finance and accounting information by decision-makers. Students learn to appreciate the importance of accounting as it pertains to other career tracks such as consulting, finance, investments, project management, operations, entrepreneurship and general management. This program started in 2009 and is one of the largest minors at UC San Diego. 

This program may also allow UC San Diego undergraduate students the opportunity to fast-track their admission into the Masters of Professional Accountancy (MPAc) program at the Rady School of Management.  Enrolment in the MPAc program capacity is limited each year. Priority admission will be provided to students that earn a UC San Diego Accounting Minor.

Declaring the Minor

The accounting minor is open to registered UCSD students pursuing a bachelor's degree. There is no separate admissions process. We highly encourage students to declare the Accounting Minor as soon as possible, to ensure you are meeting all program requirements. Rady sends important information regarding class offerings and policy changes to our minor students through our minor list.

You may declare a minor through Tritonlink. For a step-by-step video tutorial on how to declare please visit our main Rady Advising page.

 

Minor Requirements

The accounting minor consists of seven courses that cover the key accounting principles, processes and applications. In order to complete all minor requirements prior to graduation, students should begin the upper-division accounting minor course sequence (starting with MGT 131A) during the Winter Quarter of their Junior Year. Required courses include two lower-division courses and five upper-division courses:

Find the list of tentative classes for the academic year on the undergraduate homepage.

 

Required Courses

Lower-Division Courses

  • MGT/ECON 4: Financial Accounting
  • MGT 5: Managerial Accounting

Upper-Division Courses

  • MGT 131A: Intermediate Accounting A
    • Pre-requisite: MGT/ECON 4 & MGT 5
  • MGT 131B: Intermediate Accounting B
    • Pre-requisite: MGT 131A
  • MGT 132: Auditing
    • Pre-requisite: MGT 131B
  • MGT 135: Federal Taxation — Companies
    • Pre-requisite: MGT 131B
  • MGT 136: Advanced Accounting
    • Pre-requisite: MGT 132

Optional Elective Courses:

(Not required for the accounting minor)

    • MGT 133: Advanced Cost Accounting
    • MGT 134: Federal Taxation ‐ Individuals
    • MGT 137: Financial Statement Analysis
    • MGT 139: Accounting Information Systems
    • MGT 146: Ethics in Accounting
    • MGT 147: Not-for-Profit Government Accounting
    • MGT 149: Topics in Accounting

 

To earn an accounting minor, you must :

Take all accounting minor classes for a letter grade of C- or better.
At least 5 classes from the minor must be taken at UCSD.
Finish the minor with an overall minor GPA of 2.0.

Careers in Public Accounting and the CPA License

If you wish to excel in the Public Accounting profession, you may need to become a Certified Public Accountant (CPA). In 2014, the California Board of Accountancy updated their licensure requirements to meet the standards of the Uniform Accountancy Act. In line with the UAA, the CBA now requires 225 quarter units (150 semester units) of college credit alongside a year's worth of professional experience in accounting.

Link to State Licensure Requirements: https://www.thiswaytocpa.com/licensure/state-requirements/

Link to California Licensure Requirements: https://www.thiswaytocpa.com/licensure/state-requirements/CA/

A bachelor’s degree at UC San Diego generally consists of 180 quarter units. In order to reach the required 225 quarter units, students desiring the CPA license will often enroll in master’s degree program in accounting, such as the Rady Master of Professional Accountancy Program, to earn the additional units required for a CPA license while satisfying the pre-licensure experience requirements.

This credit hour requirement can also be satisfied through the completion of additional undergraduate level courses.

In an increasingly complex world where global standards, regulations, and significant advances in technology are changing the way businesses operate from year to year, the Rady MPAc program may be your best choice to prepare the challenges that lie ahead.

CPA Guide
CPA Timeline 

Frequently Asked Questions

Who can apply for an accounting minor?

Accounting minors are open to all majors at UCSD. To declare the minor, fill out a Minor Declaration Form on TritonLink.

Can I apply MGT45 toward my accounting minor?

No. MGT45 Principles of Accounting cannot be considered an adequate substitute for both ECON4/MGT4 Financial Accounting and MGT5 Managerial Accounting. MGT45 is an introductory accounting class created for students declaring the Business Minor at Rady. 

What accounting class should I take first?

It is highly recommended that students begin the accounting minor sequence with MGT4/ECON4: Financial Accounting and then take MGT5: Managerial Accounting.

Can I transfer lower-division courses from a community college to UCSD?

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. Students can review approximations of California Community College courses to UCSD lower-division courses on assist.org. 

*Please note: ECON/MGT 4 petitions must be sent to the Economics Department.

Can I transfer upper-division courses from abroad or another 4-year institution to the accounting minor?

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 towards a class if the course is clearly equivalent in scope and content. Students who take a required upper-division accounting course outside of UCSD may use that course to waive or fulfill a course requirement. If the outside course does not appear on the student's academic history or does not meet the appropriate academic level, they may use the course to waive the requirement but must take an alternate accounting elective (see list above) to fulfill the missing units. Credit is not given until the student enrolls in and completes the make-up class. Note: UCSD Extension classes are professional level and certificate classes that are not part of the undergraduate degree-seeking curriculum at UCSD. Extension classes appear as zero units on a UCSD academic history.

Will I be able to fulfill the CPA exam and license requirements with an accounting minor?

The Accounting Minor may fulfill a portion of the CPA Educational Requirements. Students will need to take a handful of accounting courses in addition to accounting minor requirements. For more information about CPA requirements, visit our CPA Guide.

Can Rady perform an audit for CPA requirements?

Unfortunately, Rady is not able to complete an audit for you. However, we can review your self-assessment if you have any concerns about the courses in our program. For classes taken outside of UCSD, we are unable to evaluate whether a certain class can count or not. For more information about how to complete a self-assessment, visit our Self- Assessment Resource page.

What kind of job will I be able to get when I graduate with a minor in Accounting?

Accounting is one of the world's leading professions; as such, it is one of the most competitive professions to enter as well. The earning of a minor degree in accounting is an excellent start towards entrance into the profession. You will, however, be competing with students from across the country that has either majored in the study of accounting or have earned an advanced degree, such as a Master in Professional Accountancy (MPAc).

A more comprehensive level of study is demanded by the profession, especially for those who wish to earn their CPA. In 2014, the California Board of Accountancy fully integrated the protocols of the Uniform Accountancy Act (UAA), and now requires all applicants for CPA licensure in California to have 150 semester hours or 225 quarter units of college credit and one year of accounting experience. This was long overdue as this requirement has been in place since 1983 in Florida.

Across the country, there is a clear pattern where the largest accounting firms recruit heavily from graduate schools. Although we are a young program, we expect our placement to track that of other UC MPAc programs in California that have placement rates, after graduation, is in excess of 90 %.

Your accounting minor will serve as a potential entrance into the Rady MPAc program. The Rady MPAc provides students a mix of core courses and electives to become a licensed CPA. The MPAc also provides a choice of electives that can tailor to specific interests such as audit, tax or advisory service lines.  The MPAc is designed to help students enter the profession and help them reach the upper echelons of the profession or become an expert in finance, taxation, auditing, and business. Enrollment in the MPAc program capacity is limited each year. Priority admission will be provided to students that earn a UCSD Accountancy Minor.

What is the campus recruiting cycle for global and national accounting firms?

The campus recruiting cycle for most accounting firms usually occurs one year in advance for internships and full-time positions. In many instances, your decision to shift focus and seek out an entry-level position in a public accounting firm will require you to commit to a curriculum by your junior year to be most competitive.

Internships

If you wish to apply for a summer internship, the recruiting process would likely occur in the previous fall quarter. In many instances, these internships will lead to an offer of a full-time position after graduation. Nationally, we see these highly coveted internship positions offered between your senior and graduate year of studies.

Leadership Programs

Many firms want to meet you even earlier. Those firms offer local summer leadership programs sometimes beginning as early as the summer before your junior year of study. Applications for these programs tend to be in your winter quarter.

Winter Internships

Lastly, some firms will offer winter internships. These programs provide the student with a great opportunity to experience working in a public accounting firm during their busy season.

Where can you learn more?

Join the AICPA. The AICPA is the largest professional association for CPAs in the country, spanning many areas of practice. It's Free. https://www.thiswaytocpa.com/join-AICPA/

 

If your question is not answered here, feel free to contact us!

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 undergrad@rady.ucsd.edu.