UNDERGRADUATE MAJOR BSin BUSINESS ADMINSIRATION –ACCOUNTING

CREDITS REQUIRED IN MAJOR: 71

REQUIRED NON-MAJOR COURSES (“NON BUSINESS CORE”):17 CREDITS

COURSE NUMBER / COURSE NAME / CREDITS / PREREQUISITES / MIN. GRADE REQUIRED
BUS 195 / Spreadsheetsand ProblemSolvingor proficiencyexam / 3 / MAT 101 or equivalent proficiency and computer literacy / C
ECO 101 / Introduction to Macroeconomics / 3 / EYE or concurrent / Pass
ECO 102 / Introduction to Microeconomics / 3 / EYE or concurrent / Pass
MAT 108 / College Algebra / 4 / College readiness math requirement / C-
MAT 210 / Business Statistics / 4 / MAT 108 (or concurrently) / C-

REQUIRED MAJOR COURSES(“BUSINESS CORE”):33 CREDITS

A minimum of 50 percent of business core courses must be taken at USM, and the student must achieve a minimum grade in each course.

COURSE NUMBER / COURSE NAME / CREDITS / PREREQUISITES / MIN. GRADE REQUIRED
ACC 110 / Financial Accounting Info.
for Decision Making / 3 / Math & writing proficiencies,12+ earned credits / C-
ACC 211 / Managerial Accounting Info.
for Decision Making / 3 / ACC 110 (C- or higher), sophomore standing / C-
BUS 260 / Marketing / 3 / Sophomorestanding / C-
BUS 280 / Legal Environment of Business / 3 / None / C-
BUS 301 / Business Analytics / 3 / BUS 195 (C or higher) or proficiency exam, MAT 108 (C- or higher), MAT 210 or other approved statistics course (C- or higher) / C
BUS 340 / Managing OrganizationalBehavior / 3 / Juniorstanding / C
BUS 345 / Information Technology/ Management Info. Systems / 3 / Sophomorestanding / C
BUS 375 / Production/Operations
Management / 3 / BUS 195 (C or higher) or proficiency exam, BUS 275 (C- or higher) or BUS 301 (C or higher), junior standing / C
BUS 450 / Business Policy and Strategy / 3 / BUS 260 (C- or higher), BUS 340 (C or higher), FIN 320 (C or higher), 2.0+ GPA, EISRC and senior standing / C
FIN 320 / Basic Financial Management / 3 / ACC 110 (C- or higher), ECO 101 or ECO102, MAT 210or other approved statistics course (C- or higher), junior standing / C

REQUIRED INTERNATIONALCOURSE- SELECT1 FROM THE FOLLOWING

BUS 335 / International Business / 3 / ECO 101, ECO 102, junior standing / C
BUS 361 / International Marketing / 3 / BUS 260 (C- or higher), junior standing / C
BUS 382 / International Business Law / 3 / BUS 280 (C- or higher), junior standing / C
FIN 330 / International Financial Management / 3 / FIN 320 (C or higher), junior standing / C

MAJOR REQUIREMENTS:21CREDITS

At least 50 percent of credit hours applied to the major must be taken at USM. No more than 3 credits of internship can count toward the major. Students must earn a grade point average of 2.33 or higher (with a minimum grade of C- in all ACC courses) in the 21 credits applied toward the major.

ALL OF THE FOLLOWING: 15 CREDITS

COURSE NUMBER / COURSE NAME / CREDITS / PREREQUISITES / MIN. GRADE REQUIRED
ACC 301 / Financial Reporting I / 3 / ACC 110 (C- or higher), ACC 211 (C- or higher) and junior standing / C-
ACC 302 / Financial Reporting II / 3 / ACC 301 (C- or higher), FIN 320 (C or higher) and junior standing / C-
ACC 329 / Accounting Information Systems / 3 / ACC 211 (C- or higher), ACC 301 (C- or higher) or concurrent, and junior standing / C-
ACC 410 / Auditing and Assurance / 3 / ACC 302 (C- or higher) or concurrent, ACC 329 (C- or higher), and Senior Standing / C-
ACC 413 / Conceptsand StrategiesofTaxation / 3 / ACC 110 (C- or higher) and junior standing / C-

ACCOUNTING ELECTIVES-SELECT 2 FROM THE FOLLOWING: 6 CREDITS

ACC 395 / Internship I in Accounting / 3 / Junior standing, 2.5 gpa or higher, and advisor/instructor permission / C-
ACC 405 / Cost Management Systems / 3 / ACC 211 (C- or higher and junior standing / C-
ACC 416 / Governmental and Nonprofit Accounting / 3 / ACC 301 (C- or higher) and junior standing / C-
ACC 418 / Principles of Fraud Examination / 3 / ACC 110 (C- or higher) and junior standing / C-
ACC 490 / Independent Study in Accounting / 3 / Instructor/chair permission and senior standing / C-
ACC 499 / Special Topicsin Accounting / 3 / Varies by topic. / C-

MAJOR COURSES OVERLAPPING IN THE CORE:

CORE AREA / COURSE NUMBER / COURSE NAME / REQUIRED BY MAJOR?
CAP / BUS 450 / Business Policy and Strategy / Yes
SCA / ECO 101 / Introduction to Macroeconomics / Yes
SCA / ECO 102 / Introduction to Microeconomics / Yes
QR / MAT 210 / Business Statistics (or other approved statistics course, see departmental website for listing) / Yes
INT / BUS 335 / International Business / No
INT / BUS 361 / International Marketing / No
EISRC / BUS 347 / Triple-Bottom-Line Business / No

Text from the 2017 – 2018 Catalog:

In addition to meeting all University requirements, students must earn a minimum grade of C- in 100-200 level courses, and a C in 300-400 level courses in all Business Core courses applied toward the degree. To ensure that students graduate with a current understanding of their field, upper-level courses taken more than 10 years before the degree is awarded must have Departmental approval for use in the Business Core or the major.

Students may declare or change a major by completing a form available at the School office. Double majors are possible as long as no more than one course (3 credit hours)applied toward one major is applied toward the second major. Under no circumstances can more than one course (3 credit hours) be double-counted for two program options (e.g., major, minor, track, or concentration) within the School of Business.

Before enrolling in their first School of Business course (ACC, BUS, FIN, or RMI designations) requiring junior standing, students majoring in a School of Business major must have junior standing (54 credits completed) and a minimum grade point average of 2.33 in USM courses. This minimum GPA requirement supersedes any course-specific GPA requirement lower than 2.33.

Core curriculum codes

EYE – Entry Year Experience

CW – College Writing

QR – Quantitative Reasoning

CE – Creative Expression

SCA – Socio-cultural Analysis

CI – Cultural Interpretation

SE – Science Exploration

EISRC – Ethical Inquiry, Social Responsibility, & Citizenship

DIV – Diversity

INT – International

CAP - Capstone