2025-2026 Undergraduate Catalog 
    
    Jun 27, 2025  
2025-2026 Undergraduate Catalog

Accounting, B.S.


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Departmental Requirements

Accounting majors complete 120 hours of course work.  A minimum grade of “C” must be earned in ENGL 101 , ENGL 102 , MATH 109 , and all foundation knowledge and major requirement courses.

Students in the Honors program must select courses in the area of Honors Accounting.

Objectives

The objectives of the Accounting Program are to:

  • Provide students with an understanding of the concepts, structure and meaning of accounting and financial data with the ability to produce clear and concise financial reports.
  • Provide students with an understanding of the process of identifying, gathering, measuring, summarizing, and analyzing financial data in business organizations.
  • Provide students with an understanding of the concepts, methods and process of control that provides for accuracy and integrity of financial data and safeguarding of business assets.
  • Provide students with an understanding of the nature of attest services and the conceptual and procedural bases for performing them.
  • Provide students with an understanding of taxation and its impact on financial and managerial decisions.
  • Provide students with the skills to enter graduate school and conduct research.

Career Opportunities for Accounting

The accounting program is designed for students who plan to pursue careers in Public Accounting, Corporate Accounting, Government or Not-For-Profit Accounting and related fields. It is also designed to prepare students for advanced study in Accounting and related fields.

Required Courses



General Education Requirements (Gen Ed Curriculum Area)


A minimum of 38 credits is required. (39 credits if taking a 4 credit math course).

All students are expected to complete a common body of academic coursework.  The General Education Program (GEP) is designed to promote the development of a comprehensive educational base that will effectively support a student’s choice of a major. Therefore, students should consult with their freshman or departmental advisors when making course selections. See Course Descriptions for descriptions of courses in the General Education.  Fundamentals courses and MATH 099  do not meet the General Education Requirement and do not apply toward graduation requirements. General Education Requirements are distributed as follows:

Curriculum Area I - Arts and Humanities: Credits 6


Curriculum area 1: Students take 1 course from any of the courses within Arts, Languages, and Literature Discipline A-D and Students take Speech., ENGL 203 in Discipline E.

Curriculum Area II - Social and Behavioral Sciences: Credits 6


Select two courses from any of the courses within Social and Behavioral Sciences.

Curriculum Area III - Biological and Physical Sciences: Credits 7


Students must select two science courses and one science laboratory course from the following:

Additional Information:


Majors in the STEM disciplines often require students take courses from the following list. Check the Curriculum Area 3 section for your STEM major to determine the science courses to take.

  • BIOL 111   Principles of Biology I Credit: 3
  • BIOL 113   Principles of Biology I Laboratory (1 credit)
  • BIOL 112   Principles of Biology II (3 credits)
  • BIOL 114   Principles of Biology II Laboratory (1 credit)
  • BIOL 118   Introduction to Biology for Allied Health Programs (3 credits)
  • BIOL 120   Introduction to Biology for Allied Health Programs Laboratory (1 credit)
  • CHEM 111   Principles of Chemistry I (3 credits)
  • CHEM 113  Principles of Chemistry I Laboratory (1 credit)
  • PHYS 121   General College Physics I (3 credits)
  • PHYS 123   General College Physics I Laboratory (1 credit)
  • PHYS 122   General College Physics II (3 credits)
  • PHYS 124   General College Physics II Laboratory (1 credit)
  • PHYS 161   General Physics I Mechanics and Particle Dynamics (3 credits)
  • PHYS 163   General Physics I Laboratory (1 credit)
  • PHYS 181   Introductory Physics I (3 credits)
  • PHYS 183   Introductory Physics I Laboratory (1 credit)
  • PHYS 182   Introductory Physics II (3 credits)
  • PHYS 184   Introductory Physics II Laboratory (1 credit)

Curriculum Area IV – Mathematics: Credits 3-4


MATH 099  does not satisfy the General Education Requirement or count towards graduation. Student must attain a grade of “C” or better to pass MATH 099 .

One course at or above the level of College Algebra:

Curriculum Area V - English Composition: Credits 9


Students take 3 composition courses.

Curriculum Area VI - Institution Specific Credits 7


These courses are identified by the University as being essential to a full General Education Program for UMES students.  One course from each of the 3 areas is required of all students:

6.1 Freshman Experience 1 credit

6.2 Computer Literacy 3 credits

6.3 Institutional Specific UMES Signature Course 3 credits 

UMES Signature Courses


6.1 Freshman Experience

  • GNST 100   Freshman Experience or departmental first-year experience course (1 credit)

Examples of departmental courses that should be included are:AGNR 111  ARTS 100  AVSC 100  BUED 100  CRJS 100  CSDP 100  DNSC 100  EDCI 100  EDTE 100  ENGE 100  ENGL 100   ETGE 100  EXSC 100  HUEC 100  REHA 100  SOSC 100  PGMT 122   

6.2 Computer Literacy

  • BUAD 213   Business Software Applications
  • BUED 212   Computer Concepts/ Applications 1
  • ETGE 110   Introduction to Cybersecurity and Essentials
  • ETGE 111   Technology and Society
  • ETGE 112  Cyber Operations (CyberOps)

6.3 Institution Specific: UMES Signature Course

  • BUAD 311   Justice and Diversity in Organizations
  • CRJS 455  Unequal Justice
  • DMST 440   African American Cinema
  • ENGL 348   Afrofuturism
  • ENGL 359  Writing by Women
  • EXSC 111   Personal Health and Fitness in Diverse Social Contexts
  • EXSC 265   Contemporary Issues in Kinesiology
  • EXSC 382   Socio-Cultural Analysis of Sport
  • HUEC 230   Multicultural Perspectives on Families in the US
  • HUEC 463   Food, Clothing, and Culture

Total Required for General Education: Credits 38-39


A total of 38 credits is required (39 credits if taking a 4-credit math course).

  

Curriculum Guide for Accounting


 

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