Accounting B.S. in Business Administration
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.
General Degree Requirements
To earn a baccalaureate degree, all students must complete successfully, in addition to any other requirements, the University of Montana General Education Requirements. Please refer to the General Education Requirements page for more information.
Additional requirements for graduation can be found on the Degree/Certificate Requirements for Graduation page.
Unless otherwise noted in individual program requirements, a minimum grade point average of 2.00 in all work attempted at the University of Montana-Missoula is required for graduation. Please see the Academic Policies and Procedures page for information on how your GPA is calculated.
Courses taken to satisfy the requirements of a major, minor, or certificate program must be completed with a grade of C- or better unless a higher grade is noted in the program requirements.
BACHELOR OF SCIENCE IN BUSINESS ADMINISTRATION - ACCOUNTING
- At least 54 credits must be earned in business classes (ECNS, COB internship courses and COB faculty-led study abroad courses may be 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.
- 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 Primary Lower Course courses prior to admission into an upper-division Business Major.
Course Requirements
| Code | Title | Hours |
|---|---|---|
| Primary Lower Core | ||
| Complete all of the following courses: | ||
| ACTG 201 | Principles of Financial Accounting | 3 |
| ACTG 202 | Principles of Managerial Accounting | 3 |
| BGEN 105S | Introduction to Business | 3 |
| BGEN 222 | Business Models and Operations | 3 |
| BMIS 270 | MIS Foundations for Business | 3 |
| ECNS 201S | Principles of Microeconomics | 3 |
| Mathematics Requirement | ||
| Complete one of the following courses: | 3-4 | |
| Probability and Linear Mathematics | ||
| College Algebra | ||
| Precalculus | ||
| Applied Calculus | ||
| Statistics Requirement 1 | ||
| Complete one of the following courses: | 3-4 | |
| Forest Biometrics | ||
| Psychological Statistics | ||
| Social Statistics | ||
| Introduction to Statistics | ||
| Secondary Lower Core Courses 2 | ||
| 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.) | 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.) | 3 |
| ECNS 202S | Principles of Macroeconomics | 3 |
| Upper Major Core Courses 3 | ||
| Complete all of the following courses: | ||
| BFIN 322 | Business Finance | 3 |
| BGEN 341 | People, Process and Technology I | 3 |
| BGEN 342 | People, Process and Technology II | 3 |
| BGEN 361 | Principles of Business Law | 3 |
| BMKT 325 | Principles of Marketing | 3 |
| Capstone and Upper-Division Writing Requirement 4 | ||
| Complete the following course: | ||
| BGEN 499 | Strategic Management | 3 |
| Accounting Required Courses | ||
| Complete all of the following courses: | ||
| ACTG 305 | Corporate Reporting I | 3 |
| ACTG 306 | Corporate Reporting II | 3 |
| ACTG 321 | Accounting Information Systems I | 3 |
| ACTG 401 | Federal Income Taxation | 3 |
| ACTG 410 | Cost Management Accounting I | 3 |
| ACTG 411 | Auditing I | 3 |
| ACTG 425 | Governmental Accounting | 3 |
| Accounting Electives | ||
| Complete three credits from the following courses: | 3 | |
| Accounting for Nonprofits | ||
| Income Tax Practicum | ||
| Internship 5 | ||
| Sustainability Reporting | ||
| Introduction to Data Analytics | ||
| Total Hours | 75-77 | |
- 1
This is a primary lower core requirement. 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.
- 2
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.
- 3
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.
- 4
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.
- 5
No more than 4 credits of ACTG 498 may count towards the 120 credits required to graduate.