The UC Davis Graduate School of Management’s Undergraduate Accounting Minor gives you the opportunity to enhance your coursework with a carefully crafted series of five upper-division courses. These courses are designed to prepare you for accounting-related careers or advanced study in accounting. All five courses, 20 units total, must be completed to receive the minor certification.

The accounting minor courses are open to all undergraduate and graduate majors at UC Davis.

The five courses that count for the accounting minor are offered by the Graduate School of Management. No substitutions (e.g., transfer courses, study abroad courses, or other UC Davis courses) are allowed.

MGT 11A and MGT 11B are prerequisites for the accounting minor. Please plan accordingly​.

The five courses:

MGT 101 – Sources and Uses of Accounting Information

MGT 103 – Intermediate Financial Accounting I

MGT 105 – Intermediate Financial Accounting II

MGT 107 - Intermediate Financial Accounting III

MGT 170 – Management Accounting and Control

Undergraduate Accounting Minor Program Details

Minor Certification

To complete the minor, students must complete the 20 units of coursework in the minor with a GPA of 2.000 or better. Courses may be taken P/NP as long as at least one course is taken for a letter grade and GPA in minor courses is at least 2.000.

For the OASIS minor declaration form to be approved, one course must be successfully completed and the minor GPA must be at least 2.000. No course overlap with other minors is allowed.

Courses

Students are required to complete all five courses listed to be certified for the minor.

MGT 101 Sources and Uses of Accounting Information

Lecture/discussion – 4 hours

Offered: Fall, Spring

This course develops an understanding of the supply and demand for accounting information.Specifically, the course details how accounting information is used by capital market participants for valuation and contracting purposes, for tax compliance and planning, and attestation and transaction services. The roles of various regulatory agencies, including the Securities and Exchange Commission, the Public Company Accounting Oversight Board (PCAOB) and the Internal Revenue Service, in mandated reporting are discussed. Also includes analysis of companies’ voluntary reporting practices.

Prerequisite: C- or better in both MGT 11A and MGT 11B

MGT 103 Intermediate Financial Accounting I

Lecture/discussion – 4 hours

Offered: Fall

This course, the first in a three course sequence, introduces the student to concepts, theory and applications of financial reporting practices, where the primary focus is on the accounting for assets. Topics covered include inventory valuations, capital assets and their corresponding depreciation and impairment, and intangible assets. Attention is given to examples on current reporting practices and to the study of reporting requirements under U.S. Generally Accepted Accounting Principles.

Prerequisites: MGT 11A, MGT 11B

MGT 105 Intermediate Financial Accounting II

Lecture/discussion – 4 hours

Offered: Winter

This course builds on the concepts and theories of MGT 103, where the focus becomes the accounting for liabilities. Topics covered include the accounting for debt, pensions, warranties, and income taxes.

Prerequisite: MGT 103

MGT 107 Intermediate Financial Accounting III

Lecture/discussion – 4 hours

Offered: Spring

Building on MGT 103 and 105, this course focuses on the accounting for equity, which ultimately affects companies’ capital structure. The course highlights the variation in capital structure across companies in the global capital markets, and the consequences of such for valuation and contracting.

Prerequisite: MGT 105

MGT 170: Management Accounting and Control

Lecture/discussion – 4 hours

Offered: Winter, Spring, Summer Session

Covers the design of cost accounting systems, the preparation of financial budgets and forecasts, cost analysis, and the use of cost and other financial data to motivate and evaluate the performance of business units and managers.

Prerequisite: MGT 11A and MGT 11B

Program Contact

Julie Burgal

(530) 754-6746

gsm-accountingminor@ucdavis.edu

If you wish to schedule an advising appointment, please book using the Appointment System.