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: 75-77

Required Cumulative GPA: 2.0

Catalog Year: 2020-21

Note:

  • At least 54 credits must be earned in Business classes (ECNS, COB internship courses and COB faculty-led study abroad courses maybe counted as Business classes). A minimum GPA of 2.0 is required for these 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

College of Business Requirements

51-53

Primary Lower Core Courses

Math Requirement

Statistics Requirement

Secondary Lower Core Courses

Upper Major Core Courses

Capstone and Upper-Division Writing Requirement

Accounting Major Requirements

20

Accounting Major Electives

4

Total Hours

75-77


College of Business Requirements

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.

Code

Title

Hours

Complete all of the following courses:

BGEN 105S

Introduction to Business

3

ACTG 201

Principles of Financial Accounting

3

ACTG 202

Principles of Managerial Accounting

3

BMIS 270

MIS Foundations for Business

3

ECNS 201S

Principles of Microeconomics

3

Total Hours

15

Minimum Required Grade: C-

Math Requirement

Note: The College of Business 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.

Code

Title

Hours

Complete one of the following courses:

3-4

M 115

Probability and Linear Mathematics

M 121

College Algebra

M 151

Precalculus

M 162

Applied Calculus

Total Hours

3-4

Minimum Required Grade: C-

Statistics Requirement

Note: This is a primary lower core course. The College of Business 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 College of Business major.

Code

Title

Hours

Complete one of the following courses:

3-4

FORS 201

Forest Biometrics

PSYX 222

Psychological Statistics

SOCI 202

Social Statistics

STAT 216

Introduction to Statistics (preferred)

Total Hours

3-4

Minimum Required Grade: C-

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.

Code

Title

Hours

Complete all of the following courses:

BGEN 220E

Business Ethics and Social Responsibility (Students must complete this course with a C- or better prior to taking the capstone, though earlier completion is strongly encouraged.) Ethical & Human Values Requirement

3

COMX 111A

Introduction to Public Speaking (Students must complete this course with a C- or better prior to taking the capstone, though earlier completion is strongly encouraged.) Expressive Arts Requirement

3

CSCI 172

Intro to Computer Modeling

3

ECNS 202S

Principles of Macroeconomics Social Science Requirement

3

Total Hours

12

Minimum Required Grade: C-

Upper Major Core Courses

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 formal admission to the major or minor.

Code

Title

Hours

Complete all of the following courses:

BFIN 322

Business Finance

3

BGEN 361

Principles of Business Law

3

BMGT 322

Operations Management

3

BMGT 340

Management & Organization Behavior

3

BMKT 325

Principles of Marketing

3

Total Hours

15

Minimum Required Grade: C-

Capstone and Upper-Division Writing Requirement

Notes:

  • 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.

  • This course also satisfies the UM and College of Business upper-division writing requirement.

Code

Title

Hours

Complete the following course:

BGEN 499

Strategic Management

3

Total Hours

3

Minimum Required Grade: C-


Accounting Major Requirements

Notes:

  • 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.

Code

Title

Hours

Complete all of the following courses:

ACTG 305

Corporate Reporting I (Grade of C is required)

3

ACTG 306

Corporate Reporting II

3

ACTG 321

Acct Information Systems I

3

ACTG 401

Federal Income Taxation

3

ACTG 410

Cost/Mgmt Acct I

3

ACTG 411

Auditing I

3

ACTG 425

State and Local Government Accounting

2

Total Hours

20

Minimum Required Grade: C-


Accounting Major Electives

Notes:

  • 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.

Code

Title

Hours

Complete four credits from the following courses:

4

ACTG 307

Corporate Reporting III

ACTG 420

Cost/Mgmt Acct II

ACTG 426

Acctg for Nonprofits

ACTG 432

Income Tax Practicum

ACTG 498

Internship

Total Hours

4

Minimum Required Grade: C-