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Bulletins

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. The only course available on a Credit/No Credit basis that can be counted toward the accounting major is ACC 489.
  6. 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.
  7. 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 100Essential Business Skills

3(3-0)

MGT 499Integrated Capstone-Strategic Management

3(3-0)

Common Body of Knowledge Courses II (3 hours)

Select one of the following:

BUS 300QRApplied Business Statistics

3(3-0)

BUS 503QRApplied Lean Six Sigma

3(3-0)

Accounting Core (21 hours)

ACC 301Intermediate Accounting I

3(3-0)

ACC 302Intermediate Accounting II

3(3-0)

ACC 311Federal Income Taxation I

3(3-0)

ACC 321Managerial Cost Accounting

3(3-0)

ACC 370Accounting Systems and Controls

3(3-0)

ACC 501Advanced Accounting

3(3-0)

ACC 531Auditing 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 511Federal Income Tax II

3(3-0)

ACC 512Tax Research and Administration

3(3-0)

ACC 517Federal Estate and Gift Taxation

3(3-0)

ACC 521Managerial Cost Control Analysis

3(3-0)

ACC 536Forensic Accounting

3(3-0)

ACC 543Fund Accounting

3(3-0)

ACC 570Strategic Accounting System Development and Implementation

3(3-0)

ACC 575Data Analytics for Accounting

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 489Accounting Internship/Co-Op

1-3(Spec)

ACC 491Independent Studies

1-3(Spec)

ACC 597Special Topics in Accounting

1-3(Spec)

BIS 323Spreadsheet-Based Modeling for Business

3(3-0)

BIS 420Systems Analysis and Design

3(3-0)

BLR 302Law of Agreements

3(3-0)

BLR 390Law of Enterprise Organization

3(3-0)

FIN 442Intermediate Financial Management

3(3-0)

MGT 335Introduction to Management Science

3(3-0)

MKT 350Marketing 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