Minor in Accounting

ACADEMICS

Minor in Accounting

General rules for students from other major who intend to minor in Accounting:

  1. Students should complete a minimum of 60 credit hours before they could declare to do a minor.
  2. Students must have a cumulative GPA of at least 2.50 out of 4.00 when applying or declaring for a minor.
  3. Students are allowed to study only one minor that must be within the other major disciplines in CBA and not in the tracks of the actual main specialization (major) of the student.
  4. The student must complete a total of (15 hours) of the certified courses at Prince Sultan University in minor at a minimum.
  5. In order to complete the requirements of a minor in the College of Business Administration (Finance major and Marketing and Aviation & Management Majors, students must take FIVE (5) mandatory courses, as follows:

Finance Major (Minor in Accounting)

No. Course Code Course Title Prerequisite Remark
1. ACC 315 FINANCIAL MEASUREMENT AND DISCLOSURE II ACC 213 Semester I
2. ACC 224 STRATEGIC COST ANALYSIS ACC 222 Semester I
3. ACC 356 ZAKAT AND TAX ACCOUNTING ACC 213 Semester I
4. ACC 317 CORPORATE REPORTING AND GOVERNANCE ACC 315 Semester II
5. ACC 348 AUDITING AND ASSURANCE ACC 213 Semester II

Finance Major (Minor in Accounting: Zakat and Tax)

No. Course Code Course Title Prerequisite Remark
1. ACC 315 FINANCIAL MEASUREMENT AND DISCLOSURE II ACC 213 Semester I
2. ACC 356 ZAKAT AND TAX ACCOUNTING ACC 213 Semester I
3. ACC 453 VALUE ADDED TAX (VAT) ACC 356 Semester II
4. ACC 454 INTERNATIONAL TAXATION ACC 356 Semester II
5. ACC 455 CASES IN ZAKAT AND TAX ACC 356 Semester II

Marketing and Aviation & Management Majors (Minor in Accounting)

No. Course Code Course Title Prerequisite Remark
1. ACC 213 FINANCIAL MEASUREMENT AND DISCLOSURE I ACC 111 Semester I
2. ACC 224 STRATEGIC COST ANALYSIS ACC 222 Semester I
3. ACC 315 FINANCIAL MEASUREMENT AND DISCLOSURE II ACC 213 Semester II
4. ACC 356 ZAKAT AND TAX ACCOUNTING ACC 213 Semester II
5. ACC 348 AUDITING AND ASSURANCE ACC 213 Semester II
  1. The student must complete all the prerequisite courses before taking any course of the minor program. The student must get a minimum score of C in the entry level courses in order to proceed with the subsequent courses (i.e. FIN301 for Finance minor, MKT301 for Marketing minor, and ACC101 for Accounting minor.
  2. The minimum grade for a minor course is a D. If a student fails a compulsory minor course, the student needs to repeat that course. However, in the event that the failed course is a minor elective, the student has the option to take another elective course to replace the elective course that the student has failed.
  3. The student is required to fulfill the requirements of Cooperative Education Program in the major-specialization only and is not permitted to fulfill another Cooperative Education Program of the minor.
  4. The minor is mentioned in the academic record of the student in addition to the major specialization. To be eligible for a mention on the transcript/certificate, the student must achieve an average GPA of 2.00 in the minor courses, in addition to maintaining a minimum GPA of 2.00 for the major program, and the overall GPA of 2.00 to graduate.