Accounting Certificate

Required Non-Accounting Core (up to 9 credits)*

*Courses are a prerequisite to one or more of the Accounting Certificate Core courses. Required Non-Accounting Core may be waived on a case by case basis. Students entering the Certificate in Accounting program prior to the Fall 2017, are grandfathered and are not required to complete the Non-Accounting Core.

• ECO 101 - Introduction to Macroeconomics Credits: 3 (C- or higher)

• or

• ECO 102 - Introduction to Microeconomics Credits: 3 (C- or higher)
• BUS 241 - Applied Business Modeling Credits: 3 (C- or higher) 
• FIN 320 - Basic Financial Management Credits: 3 (C or higher)

Accounting Foundation Courses (up to 6 credits)**

• ACC 110 - Financial Accounting Information for Decision Making Credits: 3 (C- or higher)
• ACC 211 - Managerial Accounting Information for Decision Making Credits: 3 (C- or higher)

Required Accounting Core Courses (15 credits)

Courses must be taken in the order required by the prerequisite structure in effect. Enrollment in specific courses is based on eligibility criteria and availability of space in the courses. Enrollment in some courses may be restricted or prohibited in any given semester due to high demand from degree students. Admission into the certificate program does not guarantee admission into any other USM program or enrollment in any specific course. Students must complete the required 15 credit hours within four years after the application date and must earn a minimum 2.33 cumulative GPA (with a minimum grade of C- in each course) to obtain the certificate. Students may be able to apply earned certificate course credit toward an undergraduate business degree at USM with an accounting major if the minimum GPA requirements are met.

Students who have completed required coursework elsewhere, prior to admission to the certificate program, may petition to substitute up to three credits (one course) of another 400-level ACC course for one of the required courses (a grade of C or better in the course taken elsewhere is required). Non-matriculated students enrolled in this certificate program will not be eligible for financial aid.

• ACC 301 - Financial Reporting I Credits: 3 (C- or higher)
• ACC 302 - Financial Reporting II Credits: 3 (C- or higher)
• ACC 329 - Accounting Information Systems Credits: 3 (C- or higher)
• ACC 410 - Auditing and Assurance Credits: 3 (C- or higher)
• ACC 413 - Concepts and Strategies of Taxation Credits: 3 (C- or higher)

Course Sequence