Minor in Accounting

APU’s accounting minor teaches students the principles, theories, and concepts of the accounting profession and gives an overview of the economic, quantitative, and managerial aspects of business.

22 units


No more than three courses in a student’s major may count toward this minor.

ACCT 120Principles of Accounting I4
ACCT 121Principles of Accounting II3
ACCT 320Intermediate Accounting I3
ACCT 321Intermediate Accounting II3
ACCT 325Cost Accounting3
or ACCT 426 Auditing Principles I
ACCT 331Federal Taxes I3
or ACCT 332 Federal Taxes II
ACCT 336Advanced Accounting3
Total Units22

Program Learning Outcomes

Students who successfully complete this program shall be able to:
  1. Demonstrate mastery of key accounting content areas, such as financial reporting, business and economic concepts, auditing, and regulation.
  2. Identify and solve accounting or business problems using analytical and critical thinking skills.
  3. Compose responses to business decisions that demonstrate a Christian worldview.
  4. Express themselves clearly and effectively through professional written and oral communications.
  5. Demonstrate the ability to function as an effective business team member.