Accounting B.S.

The undergraduate accounting program is committed to preparing students to apply accounting and business knowledge in organizations. Students develop competence in a broad range of accounting practices. The curriculum strives to foster critical thinking and problem-solving skills. Students are prepared to enter professional positions in accounting with business, nonprofit, or government organizations. Accounting programs in the School of Business Administration hold separate AACSB International accreditation.

See the School of Business Administration section of the catalog for additional credit restrictions and residency requirements.

Bachelor of Science - Accounting

School of Business Admin

Degree Specific Credits: 76

Required Cumulative GPA: 2.0

Catalog Year: 2017-2018

Note: At least 54 credits must be earned in Business classes (ECNS, SoBA internship courses and SoBA faculty-led study abroad courses maybe counted in OR out of Business"). A minimum GPA of 2.0 is required for these courses.

At least 60 credits must be earned outside of SoBA (excluding HHP/ACT activities courses).

No more than 30 credits of ACTG (including ACTG 201 and ACTG 202) may count towards the 120 credits required to graduate.

At least 27 credits in business, the capstone courses, AND all required 400-level accounting courses must be taken at UM.

All Business credits transferred in after matriculating to UM must be pre-approved by the department chair in your major.

General Education Requirements

Information regarding these requirements can be found in the General Education Section of the catalog. 

Summary

SoBA - Primary Lower Core Courses15
SoBA Math Requirement3-4
SoBA – Secondary Lower Core Courses12
SoBA - Upper Major Core15
Accounting Major Requirements21
Accounting Major - Electives3
SoBA - Capstone Courses3
SoBA Upper-Division Writing Requirement3
SoBA Symbolic Systems Requirement3-4
SoBA Expressive Arts Requirement3
SoBA Social Science Requirement3
SoBA Ethical & Human Values Requirement3
Total Hours87-89

SoBA - Primary Lower Core Courses

Rule: All courses are required

Note: Unless a higher requirement is specified, all primary lower core courses must be completed with a C- or better and a 2.0 GPA in the seven (7) listed courses prior to admission into an upper-division Business Major. A minimum grade of C or better is required for ACTG 201 and ACTG 202 as a prerequisite for ACTG 203 and ACTG 305.

A math course and a statistics course are also required in the primary lower core. See Math Requirements and Symbolic Systems Requirements below. Math 3-4 credits, Symbolic Systems 3-4 credits, Stat is a primary lower core course.

ACTG 201Principles of Financial Accounting3
ACTG 202Principles of Managerial Accounting3
BMIS 270MIS Foundations for Business3
ECNS 201SPrinciples of Microeconomics3
WRIT 101College Writing I3
Total Hours15

Minimum Required Grade: C-


SoBA Math Requirement

Rule: Students choose one course from the list below to fulfill their Math Requirement

Note: SoBA requires that credit be earned for one of the math courses below (with a C- or better) before enrolling in ACTG 202.

A student's result on the ALEKS Math Placement Exam does not waive this math requirement.

Select one of the following:3-4
Probability and Linear Mathematics
College Algebra
Precalculus
Applied Calculus
Total Hours3-4

Minimum Required Grade: C- 


SoBA – Secondary Lower Core Courses

Rule: All courses are required

Note: All courses must be completed with a "C-" or better to satisfy prerequisites for certain major, upper major core, or capstone courses. Students are advised to complete these courses prior to being admitted to an upper-division Business Major. Prerequisites are strictly enforced.

BGEN 220EBusiness Ethics and Social Responsibility3
COMX 111AIntro to Public Speaking3
CSCI 172Intro to Computer Modeling3
ECNS 202SPrinciples of Macroeconomics3
Total Hours12

Minimum Required Grade: C-


SoBA - Upper Major Core

Rule: All courses are required

Note: All upper major core courses must be completed before the capstone can be taken. A student must be listed as a major or minor in business to take these courses. Major or minor in business is defined as junior standing with all primary lower core courses completed, a 2.0 cumulative GPA, and formally admitted to the major or minor.

BFIN 322Business Finance3
BGEN 361Principles of Business Law3
BMGT 322Operations Management3
BMGT 340Mgmt & Organization Behavior3
BMKT 325Principles of Marketing3
Total Hours15

Minimum Required Grade: C-


Accounting Major Requirements

Rule: Must complete the following subcategories

Note: No more than 30 credits of ACTG (including ACTG 201 and ACTG 202) may count towards the 120 credits required to graduate.

All required 400-level accounting courses must be taken at UM.

21 Total Credits Required

Accounting Major Requirements

Rule: All courses are required

ACTG 203Accounting Lab1
ACTG 305Corporate Reporting I3
Total Hours4

Minimum Required Grade: C- 

Accounting Major Requirements

Rule: All courses are required
ACTG 306Corporate Reporting II3
ACTG 321Acct Information Systems I3
ACTG 401Principles of Fed Tax - Ind3
ACTG 410Cost/Mgmt Acct I3
ACTG 411Auditing I3
ACTG 425State & Local Gov?t Acctg2
Total Hours17

Minimum Required Grade: C-


Accounting Major - Electives

Rule: Take 3 credits from the list below.

Note: No more than 3 credits of ACTG 498 may count towards the 120 credits required to graduate.

No more than 30 credits of ACTG (including ACTG 201 and ACTG 202) may count towards the 120 credits required to graduate.

See MAcct Director for information pertaining to the Master's of Accountancy Program or taking the CPA exam.

Select three credits from the following:3
Corporate Reporting III
Cost/Mgmt Acct II
Acctg for Nonprofits
Income Tax Practicum
Internship
Total Hours3

Minimum Required Grade: C-


SoBA - Capstone Courses

Rule: All courses are required

Note: Students must complete all primary and secondary lower core and upper core courses and their prerequisites and have an approved graduation application to register for their capstones.

Students must pass the required comprehensive exam as well as all requisite coursework to earn a passing grade in BGEN 499. BGEN 499 must be taken at UM.

BGEN 499Strategic Management3
Total Hours3

Minimum Required Grade: C-


SoBA Upper-Division Writing Requirement

Rule: All courses are required

BGEN 499Strategic Management3
Total Hours3

Minimum Required Grade: C-


SoBA Symbolic Systems Requirement

Rule: Students complete STAT 216 (preferred) or one other course from the list below to fulfill the Symbolic Systems Requirement.

Note: This is a primary lower core course. SoBA requires that credit be earned for STAT 216 (preferred) or one of the other statistics courses below (with a C- or better) prior to being admitted into an upper-division SoBA major.

Select one of the following:3-4
Forest Biometrics
Psychological Statistics
Social Statistics
Introduction to Statistics (preferred)
Total Hours3-4

Minimum Required Grade: C-


SoBA Expressive Arts Requirement

Rule: All courses are required

Note: Students must complete this course with a C- or better prior to taking the capstones, though earlier completion is strongly encouraged.

COMX 111AIntro to Public Speaking3
Total Hours3

Minimum Required Grade: C-


SoBA Social Science Requirement

Rule: All courses are required

Note: This is a primary lower core course and must be completed with a C- or better prior to a student being admitted into an upper-division SoBA major.

ECNS 201SPrinciples of Microeconomics3
Total Hours3

Minimum Required Grade: C-


SoBA Ethical & Human Values Requirement

Rule: All courses are required

Note: Students must complete this course with a C- or better prior to taking the capstones, though earlier completion is strongly encouraged.

BGEN 220EBusiness Ethics and Social Responsibility3
Total Hours3

Minimum Required Grade: C-