The Accounting minor at the Rady School of Management provides a high-quality education for students seeking a professional career in accounting. The minor meets the interests of those students who understand the related importance of accounting in other career tracks such as finance, investment, project management, operations, entrepreneurship and general management. The Rady School’s Accounting minor is designed to provide students with the understanding of accounting theory and practice. The program emphasizes International Accounting Standards Board (IASB) guidelines, the International Financial Reporting Standards (IFRS) rules and the general international viewpoint, which are overtaking individual national standards such as the U.S. Generally Accepted Accounting Principles (GAAP). For many students, this will be the first step in achieving a Certificate in Public Accounting (CPA).
Upon graduation, UC San Diego students with an Accounting minor will be prepared for positions with accounting functions in a plethora of commercial, non-profit and governmental organizations. Graduates pursuing careers not directly related to accounting will still encounter common accounting practices, and an Accounting minor will add valued knowledge to their initial employment.
The California CPA licensure requirements will change on January 1st, 2014. All current students planning to pursue their CPA license will need to meet the new requirements. Review the CPA Licensing Handbook published by the California Board of Accountancy for information for first–time applicants.
Requirements for CPA Licensure
- Education required to take CPA Exam:
- Education required to attain CPA License:
- 1 Year Work Experience
- Pass CPA Exam
Find specific information about subjects required under the new education requirements on the CPA Board's Tip Sheet. While reviewing the tip sheet, note that semester and quarter units are weighed differently (semester units x 1.5 = quarter units).
- The blue sections must be complete before you take the CPA exam.
- The green and red sections of requirements do not need to be completed before you take the CPA Exam, but will need to be completed before you apply for your CPA License.
How to Meet the Requirements
Education required to take CPA Exam:
A student who completes 9 Rady School accounting courses (the 7 courses required for the minor plus two accounting electives) will satisfy 36 units of the accounting education required for CPA licensure.
Business classes offered at Rady and many classes offered by Economics, Communication, Computer Science and Engineering, Math, and other departments at UC San Diego may be used to meet the business-related educational requirements.
Education required to attain CPA License:
Some units can be additional business and General Education classes. However, at a minumum, 9 quarter units must be additional accounting classes. UCSD does not offer enough accounting classes to fully meet this requirement. Take additional accounting classes in a Masters in Accounting degree program or at a community college, another university, or at a continuing education program such as UCSD Extension.
Rady offers two ethics courses: MGT16 and MGT166 (4 units each). The Deptartment of Philosophy also teaches ethics classes.
A 200 unit maximum until limitation applies to most UCSD students (speak with your college advisor for information about your limit). To meet the 225 unit requirement, students can take classes at another institution.
Find more information about the educational requirements, a tip sheet, and FAQs on the California Board of Accountancy website.
The accounting minor consists of seven courses that cover the key accounting principles, processes and applications.
Required courses include two lower division courses and five upper division courses:
Lower Division Courses
Upper Division Courses
- MGT 131A: Intermediate Accounting A
- MGT 131B: Intermediate Accounting B
- MGT 132: Auditing
- MGT 135: Federal Taxation — Companies
- MGT 136: Advanced Accounting
Optional Elective Courses:
All courses taken for the Accounting Minor must be taken for a letter grade. The electives MGT133 and MGT134 may be taken Pass/No Pass.
Students must earn at least a C- in each course used for the minor and must finish the minor with an overall minor GPA of 2.0.
Before declaring a minor, please contact your college advisor in order to ensure that you will not exceed the maximum unit limitation by pursuing a minor.
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.
MGT45 Principles of Accounting does not count for accounting minor credit.