Accounting Major, B.S. in B.A.

B.S. in B.A.

Admission Requirements, Retention & Termination Standards

1. To declare a major in Accounting, see an advisor in the School of Accounting. To register for most of the courses on the major students must be admitted to Professional Business Studies. Please see the bulletin for course prerequisites.
2. At least 18 hours of accounting coursework must be taken at CMU for a major in accounting.
3. Introductory courses in accounting transferred to CMU are accepted for not more than 6 semester hours of credit (equivalent to the hours of ACC 250 and ACC 255 at CMU).
4. No minor is required for accounting majors.
5. Students interested in the Accounting Scholars Track, which is an accelerated track for eligible Accounting majors, should declare their Accounting major with a faculty member in the School of Accounting and meet with an advisor in Business Student Services, Grawn 113, for course registration assistance.
6. The only course available on a Credit/No Credit basis that can be counted toward the accounting major is ACC 489.
7. A maximum of 3 semester hours of credit in accounting courses numbered with the ending digits 80-99 can be counted toward the accounting major.
8. For CPA, CMA, and CIA information, visit the following websites:
   1. For CPA licensing:

      www.michigan.gov/accountancy

   2. For the CMA certificate:

      www.imanet.org/cma_certification.aspx

   3. For the CIA certificate:

      www.TheIIA.org

Program Requirements

Common Body of Knowledge Courses I (6 hours)

BUS 100	Essential Business Skills	3(3-0)
MGT 499	Integrated Capstone-Strategic Management	3(3-0)

Common Body of Knowledge Courses II (3 hours)

Select one of the following:

BUS 300QR	Applied Business Statistics	3(3-0)
BUS 503QR	Applied Lean Six Sigma	3(3-0)

Accounting Core (21 hours)

ACC 301	Intermediate Accounting I	3(3-0)
ACC 302	Intermediate Accounting II	3(3-0)
ACC 311	Federal Income Taxation I	3(3-0)
ACC 321	Managerial Cost Accounting	3(3-0)
ACC 370	Accounting Systems and Controls	3(3-0)
ACC 501	Advanced Accounting	3(3-0)
ACC 531	Auditing and Assurance Services	3(3-0)

Note: ACC 311, ACC 321, ACC 370, ACC 501, and ACC 531 are required to take the CPA exam.

Electives I (6-9 hours)

Select 2 or 3 courses from the following:

ACC 511	Federal Income Tax II	3(3-0)
ACC 512	Tax Research and Administration	3(3-0)
ACC 517	Federal Estate and Gift Taxation	3(3-0)
ACC 521	Managerial Cost Control Analysis	3(3-0)
ACC 536	Forensic Accounting	3(3-0)
ACC 543	Fund Accounting	3(3-0)
ACC 570	Strategic Accounting System Development and Implementation	3(3-0)

Electives II (0-3 hours)

If only 2 courses are selected from group I above, select one course from the following list:

ACC 489	Accounting Internship/Co-Op	1-3(Spec)
ACC 491	Independent Studies	1-3(Spec)
ACC 492/FIN 492/MGT 492/MKT 492	Practicum in Small Business	3(Spec)
ACC 597	Special Topics in Accounting	1-3(Spec)
BIS 323	Spreadsheet-Based Modeling for Business	3(3-0)
BIS 420	Systems Analysis and Design	3(3-0)
BLR 302	Law of Agreements	3(3-0)
BLR 390	Law of Enterprise Organization	3(3-0)
FIN 442	Intermediate Financial Management	3(3-0)
MGT 335	Introduction to Management Science	3(3-0)
MKT 350	Marketing Analysis	3(3-0)

Note: Accounting and business electives depend on the student’s career objectives and should be chosen in consultation with the student’s advisor.

Total: 39 semester hours