This major provides basic competency in the functional areas of accounting and provides students with the minimum requirements to sit for professional examinations such as the CPA and CMA examinations. This major prepares students for such career opportunities as certified public accountant (CPA), cost analyst, controller, financial analyst, senior accountant, and vice president for finance and accounting.

Students must obtain a 2.00 GPA in their (combined) business core and major courses as well as a 2.00 cumulative Northern Michigan University GPA.

For department information or additional degree requirements, go to the Business, College of department page.

For related information from the Bureau of Labor Statistics, http://www.bls.gov/ooh/business-and-financial/accountants-and-auditors.htm

Total Credits Required 124
Liberal Studies
30-40
Health Promotion Requirements 2
Business Core*32
ACT 230 Principles of Accounting I 4
ACT 240 Principles of Accounting II 4
FIN 351 Financial Management I 4
MGT 221 Business Law I: Legal Environment of Business 4
MGT 240 Organizational Behavior and Management 4
MGT 325 Operations Management 4
MGT 344 Managerial Communication 4
MKT 230 Introduction to Marketing 4

Accounting36
ACT 301 Financial Accounting I 4
ACT 302 Financial Accounting II 4
ACT 311 Cost Accounting 4
ACT 321 Federal Income Taxation 4
ACT 403 Accounting III 4
ACT 441 Auditing 4
ACT Electives** (ACT 431 required for CPA exam)8
CIS 112 Microsoft Applications for Business Students 2
CIS 212 Computer Assisted Problem Solving for Business 2

Other Required Courses24
EC 201 Microeconomic Principles 4
EC 202 Macroeconomic Principles 4
MA 103 Finite Mathematics [Div II] or4
     MA 104 College Algebra and Trigonometry with Applications in Science and Technology (4 cr.) [Div II] or
     MA 111 College Algebra for Calculus Preparation (4 cr.) [Div II] or
     MA 115 Precalculus (4 cr.) [Div II] or
     MA 161 Calculus I (4 cr.) [Div II]
MA 171 Introduction to Probability and Statistics [Div V] 4
PY 100G Psychology as a Social Science [Div II] or4
     PY 100H Honors Psychology as a Natural Science (4 cr.) [Div II] or
     PY 100L Psychology as a Natural Science with Laboratory (4 cr.) [Div II] or
     PY 100S Psychology as a Natural Science (4 cr.) [Div II]
SO 101 Introductory Sociology [Div II] or4
     SO 113 Social Problems (4 cr.) [Div II]

*Note: Courses in business core cannot be double counted toward another major or minor.

**Courses must include 400-level ACT courses (ACT 491 limited to 4 credits).

This major does not require a minor.