MINOR REQUIREMENTS CHECK SHEET

A minimum of 30 graded credit hours

At least 21 credit hours must be upper division

A minimum grade of “C-“ is required in all courses counting toward the minor and a cumulative GPA of at least a 2.00 is required to complete the minor.

A minimum of 12 graded credit hours counting toward the minor must be completed at Eastern Oregon University.

Minor not available to students seeking a BA/BS in Accounting.

BA 231(formerly BA 131)is a required pre-requisite for this minor.[students can test out of BA 231 by contacting the College of Business]

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LOWER DIVISION REQUIRED COURSES

Course Number	Course Title	Credits	Prerequisites
ACCT 211	Financial Accounting	4	MATH 070
ACCT 213	Managerial Accounting	4	ACCT 211

UPPER DIVISION REQUIRED COURSES:

Course Number	Course Title	Credits	Prerequisites
ACCT 383	Intermediate Accounting I	3	ACCT 211
ACCT 384	Intermediate Accounting II	3	ACCT 383
ACCT 385	Intermediate Accounting III	3	ACCT 384
ACCT 424	Auditing & Assurance Services[UWR]	4	ACCT 385

UPPER DIVISION ELECTIVES

Complete at least 9 credits from the following courses:

Course Number	Course Title	Credits	Prerequisites
ACCT 303	Accounting Information Systems and Management	4	ACCT 211 & BA 231
ACCT 332	Investments	4	BA 313
ACCT 333	Taxation of Individuals	3	ACCT 211
ACCT 334	Taxation of Business Entities	3	ACCT 333
ACCT 390	International Accounting	4	ACCT 385
ACCT 411	Ethics & Accountants Professional Responsibility[UWR]	4	ACCT 383
ACCT 413	Managerial Finance	4	ACCT 213, 303, ECON 202 & STAT 243
ACCT 420	Government & Non-Profit Accounting	4	ACCT 384
ACCT 421	Cost Management	4	ACCT 213
ACCT 428	Forensic Accounting & Fraud Examination	4	ACCT 424
ACCT 429	Advanced Forensic Accounting	4	ACCT 428
ACCT 460	Advanced Cost Management	4	ACCT 421
ACCT 461	Internal Control Systems	4	ACCT 428
ACCT 470	White Collar Crime	4	BA 354
ACCT 471	Interviewing Techniques for Fraud Control	4	BA 354
ACCT 472	Corporate Governance	4	BA 354
ACCT 498	Advanced Financial Accounting	4	ACCT 385

Total credits required for minor: 30

If the requirements for the minor are not met at the time of graduation, the minor will not be awarded.

EPCC update April 2020 [starts fall 2020]