2023 - 2024 Undergraduate Bulletin

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 120
General Education
Business Core* 32
ACT 230 Fundamentals of Financial Accounting 4
ACT 240 Fundamentals of Managerial Accounting 4
FIN 351 Financial Management I 4
MGT 221 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
Accounting 36
ACT 301 Financial Accounting I 4
ACT 302 Financial Accounting II 4
ACT 311 Cost Accounting 4
ACT 321 Federal Income Taxation 4
ACT 331 Accounting Information Systems 4
ACT 403 Accounting III 2
ACT 441 Auditing 4
ACT 422 Advanced Federal Taxation  4
ACT 482 Accounting for Government and Non-Profit Enterprises 2
CIS 222 Quantitative Business Problem Solving 4
Required Upper Division (300-400 Level) Business Elective Course 4
Select from courses within the College of Business.  
College of Business Core Courses will not count.  
     Recommended upper division courses:  
     MGT 436 Strategic Management (4 cr.)  
     CIS 410 CIS Analytics for Decision Support (4 cr.)  
     CIS 422 Data Mining (4 cr.)  
Other Required Courses 8-12
DATA 109 Introduction to Statistics [QUAR] 4
EC 201 Microeconomic Principles 4
MA 111 College Algebra [QUAR] or 4
     MA 113 Finite Mathematics [QUAR] or  
     MA 115 Precalculus (4 cr.) [QUAR] or
     MA 161 Calculus I (4 cr.) [QUAR] or
     Proctored math placement score of MA 115 or above**  
Recommended General Elective Courses  
Courses listed below are recommended but not required:  
PSY 100 Introduction to Psychological Science [SCII] (4 cr.)  
SO 101 Introductory Sociology [PERS] (4 cr.); or  
     SO 113 Social Problems (4 cr.) [PERS]

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

**Students who meet this requirement through the proctored math placement test can work with their adviser to attain a credit waiver for the missing 4 credits.