UMES Home Latest Catalog
The University
Academics
The School of Agriculture and Natural Sciences
The School of the Arts and Professions
The School of Business and Technology
Courses
Faculty
Appendix

The School of Business and Technology

DEPARTMENT OF BUSINESS, MANAGEMENT AND ACCOUNTING

ACCOUNTING CURRICULUM

I. GENERAL EDUCATION REQUIREMENTS (35)

Course Title Credits

A. Curriculum Area I (Arts and Humanities)

ENGL 203 Fundamentals of Contemporary Speech — 3
ARTS 101 or MUSI 101 or MUSI 109 — 3
HIST 333 or 334 or 341 or 360 — 3 
Total — 9

B. Curriculum Area II

(Social Science)
SOCI 101 Introduction to Sociology — 3 

(Behavioral Science) 
PSYC 200 Introduction to Psychology — 3
Total — 6 

C. Curriculum Area III (Biological and Physical Sciences)

BIOL 101 Theories and Applications of Biological Science — 3
BIOL 103 Biological Science Lab — 1
PHYS 101 Theories and Applications of Physical Science — 3
Total — 7

D. Curriculum Area IV (Mathematics)

MATH 109 College Algebra — 3 

E. Curriculum Area V (English Composition)

ENGL 101 Basic Composition I — 3
ENGL 102 Basic Composition II — 3
ENGL 305 Technical Writing — 3
Total — 9

F. Curriculum Area VI (Emerging Issues)

BUED 100 First Year Experience/Business — 1

TOTAL GENERAL EDUCATION REQUIREMENTS = 35

 

II. DEPARTMENTAL SUPPORTING LIBERAL ARTS REQUIREMENTS FOR ACCOUNTING MAJORS (15)

Course Title Credits

ECON 001 Econ I Lab (Macro) — 0
ECON 201 Principles of Economics I (MACRO) — 3
ECON 002 Econ II Lab (Micro) — 0
ECON 202 Principles of Economics II (MICRO) — 3
POLI 312 International Relations — 3
PSYC 404 Psychology of Effective Communication — 3
POLI 311 Comparative Political Systems — 3
Total — 15 

III. FOUNDATION KNOWLEDGE FOR BUSINESS (46) REQUIRED FOR ALL ACCOUNTING MAJORS

Course Title Credits

ACCT 001 Accounting I Lab — 0
ACCT 201 Introductory Financial Accounting — 3
ACCT 002 Accounting II Lab — 0
ACCT 202 Introductory Corporate & Managerial Accounting — 3
BUAD 252 Calculus with Business and Management Applications — 3
BUAD 353 Business Statistics I — 3
BUAD 354 Business Statistics II — 3
BUED 212 & 213Computer Concepts/Appli. I & II — 6
BUAD 300 Business Ethics — 3
BUAD 302 Management and Organizational Behavior — 3
MKTG 308 Principles of Marketing — 3
BUED 333 Business Communications — 3
FINA 340 Financial Management — 3
BUAD 412 Business Law — 3
BUAD 414 The Legal and Ethical Environment of Business — 3
BUAD 495 Strategic Management — 3
BUED 188 B/C Professional Development — 1 
Total — 46

IV. ACCOUNTING MAJOR REQUIREMENTS (24)

Course Title Credits

ACCT 301 Cost and Budgetary Control — 3
ACCT 302 Intermediate Accounting I — 3
ACCT 303 Intermediate Accounting II — 3
ACCT 400 Intermediate Accounting III — 3
ACCT 401 Advanced Financial Accounting — 3
ACCT 402 Federal Income Tax Accounting-Individual — 3
ACCT 405 Government and Non-Profit Accounting — 3
ACCT 407 Auditing — 3 

Total — 24

TOTAL CREDITS REQUIRED — 120 
 
 

ACCOUNTING
Recommended Course Sequence

FRESHMAN YEAR

First Semester Hours

ENGL 101 Basic Composition I — 3
SOCI 101 Intro to Sociology — 3
MATH 109 College Algebra — 3
BIOL 101 Theories & Applications of Biological Science — 3
BIOL 103 Biological Science Lab — 1
BUED 100 First Year Experience — 1
Semester Total — 14

Second Semester Hours

ENGL 102 Basic Composition II — 3
PHYS 101 Theories and Applications of Physical Science — 3
PSYC 200 Introduction to Psychology — 3
BUED 212 Computer Concepts/Appli-I — 3
One three credit course in Art, Literature or Music — 3
Semester Total — 15

SOPHOMORE YEAR

First Semester Hours

ECON 001 Econ I Lab — 0
ECON 201 Principles of Econ I — 3
ACCT 001 Acct I Lab — 0
ACCT 201 Intro Financial Acct. — 3
BUAD 252 Calculus with Business and Management Applications — 3
BUED 213 Computer Concepts/Appli-II — 3
ENGL 203 Fund of Contemp Speech — 3 
Semester Total — 15

Second Semester Hours 

ECON 002 Econ Lab II — 0
ECON 202 Principles of Economics II — 3
ENGL 305 Technical Writing — 3
ACCT 002 Acct. Lab II — 0
ACCT 202 Intro Corp and Managerial Acct. — 3
HIST 333 or 334 or 341 or 360 — 3
POLI 311 Comparative Political Systems — 3
BUED 188B Professional Development — 0.5 
Semester Total — 15.5

JUNIOR YEAR

First Semester Hours

BUAD 302 Mgmt & Organizational Behavior — 3
MKTG 308 Principles of Marketing — 3
BUED 333 Business Communications — 3
ACCT 301 Cost & Budgetary Ctrl — 3
ACCT 302 Intermediate Acct. I — 3
Semester Total — 15

Second Semester Hours

FINA 340 Financial Management — 3
BUAD 353 Business Statistics I — 3
BUAD 300 Business Ethics — 3
ACCT 303 Intermediate Accounting II — 3
POLI 312 International Relations — 3
BUED 188/C Professional Development — 0.5
Semester Total — 15.5

SENIOR YEAR

First Semester Hours

PSYC 404 Psychology of Effective Communication — 3
ACCT 400 Intermediate Acct. III — 3
ACCT 401 Advanced Financial Accounting — 3
ACCT 402 Federal Income Tax Accounting-Indiv — 3
BUAD 412 Business Law — 3 
Semester Total — 15

Second Semester Hours

ACCT 405 Govt. & Non-Profit Acct. — 3
ACCT 407 Auditing — 3
BUAD 414 The Legal and Ethical Environment of Business — 3
BUAD 495 Strategic Management — 3
BUAD 354 Business Statistics II — 3
Semester Total — 15

Total Credits Required — 120

 

HONORS ACCOUNTING
Recommended Course Sequence

FRESHMAN YEAR

First Semester Hours

ENGL 101H Basic Composition I3
SOCI 101 Intro to Sociology 3
MATH 111H Honors Elementary Math Analysis 4
BIOL 101 Theories & Applications of Biological Science 3
BIOL 103 Biological Science Lab 1
BUED 100 First Year Experience/Business 1

Semester Total — 15 

Second Semester Hours
ENGL 102H Basic Composition II3
PHYS 101 Theories and Applications of Physical Science 3
PSYC 200 Introduction to Psychology 3
BUED 212 Computer Concepts/Appli-I3
One three credit course in Honors Art, Literature or Music3

Semester Total — 15

SOPHOMORE YEAR

First Semester Hours

ECON 201H Principles of Econ I 3
ECON 001 Economics I Lab0
ACCT 201 Intro Financial Acct. 3
ACCT 001 Accounting I Lab0
BUAD 252 Calculus with Business and Management Applications 3
BUED 213 Computer Concepts/Appli-II 3
ENGL 203 Fund of Contemp Speech

Semester Total — 15

Second Semester Hours 
ECON 202H Principles of Economics II 3
ECON 002 Economics II Lab 0
ENGL 305 Technical Writing 3
ACCT 202 Intro Corp and Managerial Acct. 3
ACCT 002 Accounting II Lab 0
HIST 333 or 334 or 341 or 3603
POLI 311 Comparative Political Systems 3
BUED 188B Professional Development0.5 

Semester Total — 15.5

JUNIOR YEAR

First Semester Hours

BUAD 302H Mgmt & Organizational Behavior3
MKTG 308 Principles of Marketing3
BUED 333 Business Communications3
ACCT 301 Cost & Budgetary Ctrl 3
ACCT 302H Intermediate Acct. I3

Semester Total — 15

Second Semester Hours
FINA 340H Financial Management3
BUAD 353 Business Stat I 3
BUAD 300 Business Ethics 3
ACCT 303H Intermediate Accounting II 3
POLI 312 International Relations 3
BUED 188C Professional Development 0.5

Semester Total — 15.5

SENIOR YEAR

First Semester Hours

PSYC 404 Psychology of Effective Communication 3
ACCT 400H Intermediate Acct. III3
ACCT 401H Advanced Financial Accounting3
ACCT 402 Federal Income Tax Accounting-Indiv3
BUAD 412 Business Law

Semester Total — 15

Second Semester Hours
ACCT 405H Govt. & Non-Profit Acct.
ACCT 407H Auditing 3
ACCT Accounting Elective 3
BUAD 414 The Legal and Ethical Environment of Business 3
BUAD 495 Strategic Management 3
BUAD 354 Business StatII

Semester Total — 15

Total Credits Required = 121


 

Department of Business, Management, and Accounting

The University | Academics | The School of Agriculture and Natural Sciences | The School of the Arts and Professions | The School of Business and Technology | Courses | Faculty | Appendix