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 College of Business hold separate AACSB International accreditation.

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

Bachelor of Science - Accounting

College of Business

Degree Specific Credits: 76

Required Cumulative GPA: 2.0

Catalog Year: 2018-2019

Note: At least 54 credits must be earned in Business classes (ECNS, COB internship courses and COB 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 COB (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

COB Primary Lower Core Courses15
COB Math Requirement3-4
COB Secondary Lower Core Courses12
COB Upper Major Core15
Accounting Major Requirements20
Accounting Major - Electives4
COB Capstone Courses3
COB Upper-Division Writing Requirement3
COB Statistics Requirement3-4
COB Expressive Arts Requirement3
COB Social Science Requirement3
COB Ethical & Human Values Requirement3
Total Hours87-89

COB- Primary Lower Core Courses

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 305.

Complete all of the following courses:
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-


COB Math Requirement

Note: COB 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 or Maplesoft 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- 


COB Secondary Lower Core Courses

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.

Complete all of the following courses:
BGEN 220EBusiness Ethics and Social Responsibility3
COMX 111AIntroduction to Public Speaking3
CSCI 172Intro to Computer Modeling3
ECNS 202SPrinciples of Macroeconomics3
Total Hours12

Minimum Required Grade: C-


COB Upper Major Core

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.

Complete all of the following courses:
BFIN 322Business Finance3
BGEN 361Principles of Business Law3
BMGT 322Operations Management3
BMGT 340Management & Organization Behavior3
BMKT 325Principles of Marketing3
Total Hours15

Minimum Required Grade: C-


Accounting Major Requirements

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.

Complete all of the following courses:
ACTG 305Corporate Reporting I (Grade of C is required)3
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 Hours20

Minimum Required Grade: C-


Accounting Major - Electives

Note: No more than 4 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 four credits from the following:4
Corporate Reporting III
Cost/Mgmt Acct II
Acctg for Nonprofits
Income Tax Practicum
Internship
Total Hours4

Minimum Required Grade: C-


COB Capstone Courses

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.

Complete the following course:
BGEN 499Strategic Management3
Total Hours3

Minimum Required Grade: C-


COB Upper-Division Writing Requirement

Complete the following course:
BGEN 499Strategic Management3
Total Hours3

Minimum Required Grade: C-


COB Statistics Requirement

Note: This is a primary lower core course. COB 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 COB 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-


COB Expressive Arts Requirement

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

Complete the following course:
COMX 111AIntroduction to Public Speaking3
Total Hours3

Minimum Required Grade: C-


COB Social Science Requirement

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.

Complete the following course:
ECNS 201SPrinciples of Microeconomics3
Total Hours3

Minimum Required Grade: C-


COB Ethical & Human Values Requirement

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

Complete the following course:
BGEN 220EBusiness Ethics and Social Responsibility3
Total Hours3

Minimum Required Grade: C-