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2019-20 Catalogs
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- College of Arts, Humanities, and Social Sciences
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- Majors, Minors, and Certificates
- Minor in Labor Studies
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- BA in English
- BA in English - Elementary Teacher Education
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- English Course Descriptions
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- BS in Business Administration - Accounting Major
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- Minor in Accounting
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- Minor in Innovation, Creativity, and Entrepreneurship (ICE)
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- Certificate in Accounting
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- Education and Human Development
- Muskie School of Public Service
- Muskie School Overview
- Geography-Anthropology
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- BA in Geography-Anthropology - Elementary Teacher Education
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- Minor in Anthropology
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- Minor in Social Justice
- Certificate in Applied Geographic Information Systems (GIS)
- Geography-Anthropology Course Descriptions
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- College of Science, Technology, and Health
- College of Science, Technology, and Health Overview
- BA in Self-Designed Major - Elementary Teacher Education
- Certificate in Gerontology
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- Minor in Biology
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- Transfer Program in Pre-pharmacy: two-year, non-degree
- Biological Sciences Course Descriptions
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- BA in Environmental Planning and Policy
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- Certificate in Applied Energy
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- Environmental Science and Policy Course Descriptions
- Exercise, Health, and Sport Sciences
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- Linguistics Overview
- BA in Linguistics
- BA in Linguistics - ASL Linguistics Concentration
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- BA in Linguistics - French Linguistics Concentration
- BA in Linguistics - French Linguistics Concentration, K-12 Teacher Education
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- BA in Linguistics - Spanish Linguistics Concentration, K-12 Teacher Education
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- Minor in Deaf Studies
- Minor in French Language
- Minor in Linguistics
- Minor in Spanish Language
- Linguistics Course Descriptions
- Mathematics and Statistics
- Mathematics and Statistics Overview
- BA in Mathematics - Applied Mathematics/Operations Research Concentration
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- Minor in Actuarial Science
- Minor in Applied Mathematics
- Minor in Mathematics
- Minor in Statistics
- Certificate in Actuarial Science
- Certificate in Applied Statistics
- Mathematics and Statistics Course Descriptions
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- Technology Overview
- BS in Applied Technical Leadership
- BS in Cyber Security
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- Minor in Cyber Security
- Minor in Digital Media and Design
- Minor in Industrial Management
- Minor in Information and Communications Technology
- Minor in Project Management
- Technology Course Descriptions
- College of Science, Technology, and Health Course Descriptions
- Lewiston-Auburn College
- Lewiston-Auburn College Overview
- Leadership Studies
- Leadership Studies Overview
- BS in Leadership and Organizational Studies
- BS in Leadership and Organizational Studies - Integrative Professional Studies
- Minor in Leadership Studies
- Minor in Military Leadership
- Minor in Military Science
- Certificate in Creative Leadership and Global Strategy
- Certificate in Leadership Studies
- Concentration in Community Leadership and Civic Engagement
- Leadership Studies Course Descriptions
- Natural and Applied Sciences
- Social and Behavioral Sciences
- Lewiston-Auburn College Course Descriptions
- Women and Gender Studies
- University of Maine School of Law
- Research Service Center
- Annual Security Report & Annual Fire Safety Report
- Administration of the University of Southern Maine
- Graduate Catalog
- Table of Contents
- The University
- Disclaimers
- Graduate Studies
- Admissions
- Student Financial Services
- Registration & Scheduling Services
- Campus Life
- Accelerated Graduate Pathways
- Accelerated Graduate Pathway Leading to Initial Certification in Special Education
- Accelerated Graduate Pathway to Counseling
- Accelerated Graduate Pathway to Leadership Studies
- Accelerated Graduate Pathway to Master of Social Work
- Accelerated Graduate Pathway to M.S.Ed. in Teaching and Learning (ETEP)
- Accelerated Graduate Pathway to Occupational Therapy
- Accelerated Graduate Pathway to Policy, Planning, and Management (MPPM)
- Accelerated Graduate Pathway to Statistics
- Accelerated Graduate Pathways to Law
- College of Arts, Humanities, and Social Sciences
- College of Management and Human Service
- College of Management and Human Service Overview
- Business
- Education and Human Development
- School of Education and Human Development Overview
- Centers/Programs
- Adult and Higher Education
- Counselor Education
- Counselor Education Overview
- MS in Counseling with a Concentration in Clinical Mental Health
- MS in Counseling with a Concentration in Rehabilitation
- MS in Counseling with a Concentration in School
- Certificate of Advanced Study in Counseling
- Certificate of Graduate Study in Culturally Responsive Practices in Education and Human Development
- Certificate of Graduate Study in Mental Health Rehabilitation Technician/Community (MHRT/C)
- Counselor Education Course Descriptions
- Educational Leadership
- Educational Psychology
- Extended Teacher Education Program (ETEP)
- Literacy Education
- Montessori Early Childhood Education
- School Psychology
- Special Education
- Special Education Overview
- MS in Special Education - Effective Instruction and Assessment for Students with Suspected and Identified Disabilities
- MS in Special Education - In-Service (certified educators)
- MS in Special Education - Integrated General Education and Special Education Initial Teacher Certification
- MS in Special Education - Pre-Service (Teaching Students with Mild to Moderate Disabilities)
- Certificate of Graduate Study in Gifted and Talented Education
- Special Education Course Descriptions
- TESOL: Teaching English to Speakers of Other Languages
- TESOL: Teaching English to Speakers of Other Languages Overview
- MSEd in TESOL
- MSEd in Teaching English to Speakers of Other Languages (TESOL): Initial K-12 ESL Certification
- Certificate of Advanced Study in English as a Second Language
- Certificate of Graduate Study in English as a Second Language
- TESOL: Teaching English to Speakers of Other Languages Overview Course List
- School of Education and Human Development Course Descriptions
- Muskie School of Public Service
- Muskie School Overview
- Geography-Anthropology
- Policy, Planning, and Management
- MPPM in Policy, Planning, and Management
- Certificate of Graduate Study in Applied Research and Evaluation Methods
- Certificate of Graduate Study in Community Planning and Sustainable Development
- Certificate of Graduate Study in Policy Analysis
- Certificate of Graduate Study in Public and Nonprofit Management
- Policy, Planning, and Management Course Descriptions
- Public Health
- Public Policy
- Social Work
- College of Science, Technology, and Health
- College of Science, Technology, and Health Overview
- Biological Sciences
- Mathematics and Statistics
- Nursing
- Nursing Overview
- Graduate Nursing Policies
- DNP in Nursing
- MS in Nursing - Adult-Gerontology Acute Care Nurse Practitioner
- MS in Nursing - Adult-Gerontology Primary Care Nurse Practitioner
- MS in Nursing - Education
- MS in Nursing - Family Nurse Practitioner
- MS in Nursing - Option for Non-Nurses with Baccalaureate or Higher Degrees
- MS in Nursing - RN to Master of Science Degree Program for Registered Nurses
- Certificate of Advanced Study in Nursing - Post-Masters
- Nursing Course Descriptions
- Technology
- Lewiston-Auburn College
- Lewiston-Auburn College Overview
- Leadership Studies
- MA in Leadership Studies
- Certificate of Graduate Study in Creative Leadership and Global Strategy
- Certificate of Graduate Study in Leadership Studies
- Certificate of Graduate Study in Organization Development
- Certificate of Graduate Study in Professional Leadership Education
- Leadership Studies Course Descriptions
- Occupational Therapy
- University of Maine School of Law
- Research Service Center
- Annual Security Report & Annual Fire Safety Report
- Administration of the University of Southern Maine
Minor in Accounting
The minor in accounting is designed to permit undergraduate majors from outside the School of Business, as well as non-accounting business administration majors within the School, an opportunity to develop a more in-depth knowledge and skill in accounting.
Program Requirements
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
Admission Information
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.