Accounting Minor

The accounting minor is designed to provide undergraduate majors from outside the School of Business an opportunity to develop a more in-depth knowledge and skill in accounting. 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. This minor is only available to students not pursuing a Bachelor of Science in Business Administration. Non-School of Business students may only have one business minor.

Program Requirements

The Accounting minor is 15 credits. A student may transfer into the accounting minor up to six credit hours of comparable accounting courses. To complete the minor, students must earn at least a C- in the 200 classes within the minor and at least a C in the 300/400 classes within the minor. Students are required to complete any prerequisites for the classes in the minor unless waived by the instructor.

Required courses (6 credits):

ACC 210 - Financial Accounting Information for Decision Making Credits: 3 (C- or higher)
ACC 211 - Managerial Accounting Information for Decision Making Credits: 3 (C- or higher)

Plus choose three courses (9 credits):

Need a C or higher in each of the 3 courses chosen.

Choose three courses (9 credits) from the following list:

ACC 301 - Financial Reporting I Credits: 3
ACC 302 - Financial Reporting II Credits: 3
ACC 313 - Concepts and Strategies of Taxation Credits: 3
ACC 315 - Estate Planning Credits: 3
ACC 329 - Accounting Information Systems Credits: 3
ACC 395 - Internship I Credits: 3
ACC 405 - Cost Management Systems Credits: 3
ACC 410 - Auditing and Assurance Credits: 3
ACC 416 - Governmental and Nonprofit Accounting Credits: 3
ACC 418 - Principles of Fraud Examination Credits: 3
As well as any ACC 300 or 400-level courses developed in the future