Minor in Accounting
Minor in Business Administration
Minor in Information Management
Minor in Accounting
The minor in accounting is designed to permit undergraduate majors from outside the School of Business, as well as non-accounting business administration majors within the School, an opportunity to develop a more in-depth knowledge and skill in accounting.
Students wishing to pursue the minor must obtain a copy of the Authorization for Accounting Minor from the School of Business, complete and return it to the School of Business advisor, signed by the student's current advisor for his or her major. Completion of at least 12 credits at USM with an overall GPA of 2.33 is required at the time of application. Accounting minors need a 2.33 cumulative grade point average in the five courses taken in the minor. A student may transfer to the minor up to six credit hours of comparable courses.
The minor in accounting is 15 credit hours, including six credit hours required in:
ACC 110 - Financial Accounting Information for Decision Making
ACC 211 - Managerial Accounting Information for Decision Making
And nine credit hours from the following:
ACC 301 - Financial Reporting I*
ACC 302 - Financial Reporting II
ACC 315 - Internal Auditing
ACC 318 - Principles of Fraud Examination
ACC 329 - Accounting Information Systems
ACC 395 - Internship I in Accounting
ACC 405 - Cost Management Systems
ACC 413 - Concepts and Strategies of Taxation
ACC 416 - Governmental and Nonprofit Accounting
ACC 499 - Special Topics in Accounting
Students considering a future MBA are advised to take ACC 301, ACC 302, and ACC 329.
*Students who enroll in ACC 301 are required to complete the prerequisite, ACC 221, The Financial Accounting Cycle, ACC 221 is a one credit hour self-study course and is in addition to the 15 credits for the minor.
Minor in Business Administration
A self-designed minor in business administration (21 credit hours) is available to students in majors outside the School. Students who wish to pursue the minor must complete a declaration form available at the School of Business. The requirements for admission to the minor are completion of at least 12 credits at USM and a grade point average of 2.33 or higher. A student may transfer into the minor up to nine credit hours of acceptable courses. To complete the minor, the student must have a grade point average of at least 2.33 in minor courses. Courses eligible for the minor include: ACC 110, ACC 211, BUS 101, BUS 165J, BUS 200, BUS 210, BUS 260, BUS 280, FIN 190, or 300-level or higher BUS, FIN, or RMI courses.
Minor in Information Management
The minor in informaiton management (18 credits) is available to students in majors outside the School, although required courses may not be available at night. The minor develops student skills in information analysis, information retrieval, and informed decision making. Students who wish to pursue the minor must complete a declaration form available at the School of Business. Admission into the minor requires completion of at least 12 credits at USM, a GPA of 2.33 or higher, and spreadsheet proficiency. A student may transfer into the minor up to nine credits of comparable courses. To complete the minor, the student must have a grade point average of at least 2.33 in minor courses:
BUS 260 - Marketing
BUS 275 - Applied Business Analysis (See course catalog for prereqs; substitutes available for ASET students)
BUS 280 - Legal Environment of Business
BUS 345 - Information Technology/Management Information Systems
BUS 358 - Electronic Commerce
BUS 359 - Customer Relationship Management: A Data-based Approach
Note: Only 12 credits can be applied to both the information management (IM) minor and the business administration (BA) minor; IM students who want a BA minor must take 9 additional credits of eligible business courses at USM. |
