Accounting
Minor The Paul Merage School of Business · UC Irvine · 2026-2027 Catalog
The Paul Merage School of Business faculty offers an undergraduate minor in Accounting consisting of seven upper-division courses. In addition, two lower-division introductory accounting courses, one lower-division microeconomics course, and one lower-division single variable calculus course are prerequisites to the minor program.
In establishing the undergraduate minor in Accounting, the faculty anticipated two types of students to be drawn to courses in accounting: (1) students preparing for careers in accounting or in other fields that require some knowledge of accounting, and (2) students planning to pursue a graduate degree in accounting who wish early guidance and undergraduate work appropriate to this career objective.
Students interested in learning more about the full array of requirements for professional licensing in Accounting are encouraged to visit the California Board of Accountancy and American Institute of CPAs websites.
Requirements
Prerequisite Courses
The following are prerequisites for enrolling in the upper-division undergraduate minor courses:
| Course | Title | Units |
|---|---|---|
| ECON 20A | Basic Economics I | |
| MATH 2A | Single-Variable Calculus I | |
| MGMT 30A | Principles of Accounting I | |
| MGMT 30B | Principles of Accounting II |
Transfer students should check with their college counselor for established equivalencies for these prerequisite courses. Students not taking MGMT 30A and MGMT 30B at UCI during regular session or summer session must complete MGMT 131A with a minimum grade of B.
NOTE: Individual courses that students may select within the minor may require additional prerequisites.
Requirements for the Undergraduate Minor in Accounting
Completion of seven courses:
| Course | Title | Units |
|---|---|---|
| A. Three core accounting courses: | ||
| MGMT 131A | Intermediate Accounting I | |
| MGMT 131B | Intermediate Accounting II | |
| MGMT 132A | Individual Taxation | |
| B. Select two accounting elective courses from the following: | ||
| MGMT 133 | Corporate and Partnership Taxation | |
| MGMT 137 | Advanced Accounting | |
| MGMT 138 | Auditing | |
| MGMT 194 | Financial Statement Analysis | |
| C. Select two additional courses from the following: | ||
| an upper-division accounting elective course list above | ||
| MGMT 1 | Introduction to Business and Management | |
| MGMT 101 | Management Science | |
| MGMT 102 | Managing Organizational Behavior | |
| MGMT 105 | Introduction to Marketing | |
| MGMT 107 | Introduction to Management Information Systems | |
| MGMT 109 | Introduction to Managerial Finance | |
| MGMT 113–129, 141–184 | ||
| MGMT 189 | Operations Management | |
| MGMT 192 | Business Law | |
| MGMT 190 | Special Topics in Management (provided topics have not been covered in other accounting courses) | |
With Merage School faculty approval, a student may substitute a maximum of one minor course.
NOTE: Students may not receive both the minor in Accounting and the minor in Management.