BS in Business Administration, Accounting Major

Non-business Core Requirements (17 credits):

Spreadsheet proficiency: demonstrated by passing ABU 190 - Spreadsheets and Problem Solving (3 general elective credits) with a grade of C or higher, or by successfully passing a School of Business spreadsheet proficiency exam.
*Proficiency should be demonstrated before enrolling in 300-level School of Business courses, and must be demonstrated to graduate.

ECO 101 - Introduction to Macroeconomics (3 credits)
ECO 102 - Introduction to Microeconomics (3 credits)
MAT 108 - College Algebra with C- or higher grade (4 credits). Substitutes include a C- or higher grade in MAT 140D or approved higher level math course, passing a CLEP exam, or passing the MAT 108 equivalency exam offered by Academic Assessment.
MAT 210 - Business Statistics with C-or higher grade (4 credits) or C- or higher grade in prior credit for MAT 120D or other approved statistics course.
THE 170 - Public Speaking (3 credits) or other approved course

Business Core Requirements (36 credits):

A minimum of 50% of business core courses must be taken at USM, and the student's grade point average for the business core must be 2.33 or higher.

ACC 110 - Financial Acct. Information for Decision Making
ACC 211 - Managerial Acct. Information for Decision Making
BUS 260 - Marketing
BUS 275 - Applied Business Analysis
BUS 280 - Legal Environment of Business
BUS 340 - Managing Organizational Behavior
BUS 345 - Information Technology/Management Information Systems
BUS 370 - Management Science
BUS 375 - Production/Operations Management
FIN 320 - Basic Financial Management
BUS 450 - Business Policy and Strategy

Select one of the following international courses:
BUS 335 - International Business
BUS 361 - International Marketing
BUS 382 - International Business Law
FIN 330 - International Financial Management

Accounting Major Requirements (22 credits)

ACC 221-The Financial Accounting Cycle (one credit)
ACC 301- Financial Reporting I
ACC 302 - Financial Reporting II
ACC 329 - Accounting Information Systems 
ACC 413 -Concepts and Strategies of Taxation

Accounting Electives:

Select 3 of the following

ACC 395 - Internship I in Accounting
ACC 405 - Cost Management Systems
ACC 410 - Auditing and Assurance
ACC 416 - Governmental and Nonprofit Accounting
ACC 418 - Principles of Fraud Examination
ACC 441 - Advanced Accounting
ACC 490 - Independent study in Accounting
ACC 499 - Special Topics

Students are encouraged to take the following one-credit elective early in their coursework (credit counted as general elective):

ACC 105 -Introduction to the Accounting and Finance Professions

Note: Students must earn a grade point average of 2.33 or higher (with a minimum grade of C in ACC 221 and C- in remaining courses) in the 22 credits applied toward the major.

General Electives:

23 credits for accounting majors, 27 credits for other majors

BUS 101: Getting Down to Business (3 credits) Optional first-year seminar, credits counted as general electives; strongly recommended for recent high school graduates with fewer than 24 credits.