2019-20 Catalogs

Students wishing to pursue the minor must obtain a copy of the Authorization for Accounting Minor form from the School of Business, complete and return it to the School of Business advisor, signed by the student's current advisor for his or her major. Completion of at least 12 credits at USM with an overall GPA of 2.33 is required at the time of application. Accounting minors need a 2.33 cumulative grade point average in the five courses taken in the minor. A student may transfer to the minor up to 6 credit hours of comparable accounting courses.

The minor in accounting is 15 credit hours, including 6 credit hours required in:
     ACC 110 Financial Accounting Information for Decision Making (C- or higher)
     ACC 211 Managerial Accounting Information for Decision Making (C- or higher)

And nine credit hours from the following:
     ACC 301 Financial Reporting I
     ACC 302 Financial Reporting II
     ACC 329 Accounting Information Systems
     ACC 395 Internship I in Accounting
     ACC 405 Cost Management Systems
     ACC 413 Concepts and Strategies of Taxation
     ACC 416 Governmental and Nonprofit Accounting
     ACC 418 Principles of Fraud Examination
     ACC 499 Special Topics in Accounting

Students who wish to pursue the minor must complete a declaration form available online or from the Registrar's Office.

The requirements for admission to the minor are completion of at least 12 credits at USM with a grade point average of 2.33 or higher. A student may transfer into the minor up to six credit hours of acceptable courses. To complete the minor, students must have a grade point average of at least 2.33 in the minor courses. Minimum grades may be required as prerequisite to other minor courses. Check course description for details.