Bachelor of Science Accounting

Total Credits Required: 120

• Required Major Core Courses: 33
• Required Major Capstone Course: 3
• Required Related Courses: 27
• General Education Courses: 41
• Minor and Elective Courses: 16

Required Major Core Courses

• Principles of Accounting I(3 Credits, ACCT 220)
  
• Principles of Accounting II(3 Credits, ACCT 221)
• Intermediate Accounting I(3 Credits, ACCT 310)
• Intermediate Accounting II(3 Credits, ACCT 311)
• Cost Accounting Data Analytics(3 Credits, ACCT 321)
• Federal Income Tax I(3 Credits, ACCT 323)
• Accounting Information Systems(3 Credits, ACCT 326)
• Accounting for Government and Not-for-Profit Organizations(3 Credits, ACCT 410)
  or any upper-level ACCT course
• Auditing Theory and Practice(3 Credits, ACCT 422)
• Internal Auditing(3 Credits, ACCT 436)
  or any upper-level ACCT course
• Fraud and Forensic Accounting(3 Credits, ACCT 438)
  or any upper-level ACCT course

Required Major Capstone Course

• Advanced Accounting Capstone(3 Credits, ACCT 496)

Related Required Courses: 

The following required courses may be applied to general education or elective requirements:

• Management and Organization Theory(3 Credits, BMGT 364)
• Business Law I(3 Credits, BMGT 380)
• Principles of Macroeconomics(3 Credits, ECON 201)
• Principles of Microeconomics(3 Credits, ECON 203)
• Business Finance(3 Credits, FINC 330)
  
• Marketing Principles(3 Credits, MRKT 310)
• Introduction to Statistics(3 Credits, STAT 200)
• Ethics and Professionalism in Accounting(3 Credits, ACCT 411)
  or Business Ethics(3 Credits, BMGT 496)
• Introduction to Professional Writing(3 Credits, WRTG 293)
  or Writing for Managers(3 Credits, COMM 390)
  or Advanced Business Writing(3 Credits, WRTG 394)

* This information is for students who enroll in the 2024-2025 academic year. For prior year requirements for this program or to review UMGC's complete program requirements for a specific academic year, visit our program catalog archive

Accounting

If you completed your undergraduate degree at UMGC with coursework in accounting, an accelerated pathway between UMGC undergraduate and graduate programs in accounting allows you to reduce your total coursework for a related graduate degree by up to 6 credits.

The following undergraduate-to-graduate course substitutions will be accepted for a maximum of 6 credits in our master's degree programs in accounting and financial management, cyberaccounting, or management with an accounting specialization.

• Fraud and Forensic Accounting
  (3 Credits, ACCT 438) and Forensic and Investigative Accounting
  (3 Credits, ACCT 440) substitute for Fraud Examination
  (3 Credits, ACCT 630)
• Auditing Theory and Practice
  (3 Credits, ACCT 422) and Internal Auditing
  (3 Credits, ACCT 436) substitute for Auditing
  (3 Credits, ACCT 628)
• Federal Income Tax I
  (3 Credits, ACCT 323) and Federal Income Tax II
  (3 Credits, ACCT 417) substitute for Federal Income Taxation
  (3 Credits, ACCT 613)

The substitutions listed above are the only ones possible. Note that a minimum grade of B must be earned in each undergraduate course for the credits to be accepted at the graduate level.