Dec 11, 2024  
2022-2024 Undergraduate Catalog 
    
2022-2024 Undergraduate Catalog [ARCHIVED CATALOG]

Accounting, B.S.


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Objectives of the Accounting Program

  1. Provide students with the technical and professional knowledge needed for entry-level positions in all areas of accounting.
  2. Develop and enhance the skills needed for success in accounting careers including communication and interpersonal skills, technological skills, research skills, and problem-solving skills.
  3. Provide students with exposure to global, political, social, legal, regulatory, ethical and environmental issues as these issues relate to business and accounting.
  4. Offer a well-rounded business education and accounting foundation sufficient for future career growth and further educational development.
  5. For students interested in becoming Certified Public Accountants (CPAs):
    1. Offer the courses required by the state of Maryland to sit for the CPA examination, and
    2. Provide opportunities for students to obtain the 150 credit hours required to become a CPA. 

Requirements for a Major in Accounting


In addition to the General Education requirements, accounting majors must also complete the School of Business and Management requirements and Accounting Major requirements. Under the School of Business and Management requirements, accounting majors must take ACCT 211  and ACCT 212 , instead of ACCT 201  and ACCT 202 . ACCT 211  and ACCT 212  are Principles of Accounting I and II for Accounting Majors.

Also, one SBM elective is required under the School of Business and Management requirements. Any 300 level course in the business school may be taken to satisfy the SBM elective. However, students expecting to sit for the CPA examination in the State of Maryland should take MGBU 382  (Business Law) for the SBM elective since this course is required for the CPA examination.

In addition, accounting majors must take 24 credit hours in accounting major requirements as listed below:

The 150-Credit Hour CPA Examination Requirement


The State of Maryland also requires candidates for the CPA examination to complete 150 credit hours before receiving the CPA license. Students have two options for satisfying the 150-hour requirement. They are:

  1. take additional undergraduate courses in the major or any other courses (recommended courses include information systems, computer science, communications, finance and foreign languages); or
  2. pursue the general MBA or the MSA (master of science in accounting) degree as offered by the SBM.

Senior students with an overall GPA of 3.0 or better may register for up to six (6) credit hours of graduate (MBA or MSA) courses at Morgan during the senior year, before completion of the undergraduate program. Students who plan to enter either the MBA or MPA graduate program at Morgan State University to satisfy the 150-hour requirement after completing the undergraduate degree at Morgan should take the Graduate Management Admissions Test (GMAT) during the summer after the junior year and apply for the masters’ program during the second semester of the senior year.

Requirements for the B.S. Degree in Accounting


A minimum of 120 credit hours are required to graduate with a B.S. in Accounting.  These credit hours are distributed as follows:

General Education and University Requirements    42

Business Core and Supporting Courses Required    51

Requirements for the Accounting Major    27

Total Credits    120

General Education and University Requirements 42 credits


Note


*denotes a department required supporting/major course which may fulfill the general education requirement and must be completed with a grade of “C” or higher

Please see General Education Requirements Distribution Areas  for courses that satisfy the General Education Requirements where not specified by the department

Note


*denotes a department required supporting/major course which may fulfill a general education requirement and must be completed with a grade of “C” or higher

1 GSBM Elective must be one course chosen from the following:  ACCT 300-499, MGBU 300-499, ENTR 300-499, FIN 300-499, HOMG 300-499, INSS 300-499, HRMG 300-499, MKTG 300-499, SSCM 300-499.  Students interested in the CPA examination should take MGBU 382  for the GSBM Elective.

Accounting Electives


Students must choose 1 course.  ACCT 480 and ACCT 497 must be taken together to satisfy the accounting elective requirement.

Total Credits 120


Suggested Curriculum Sequence:


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