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Nov 21, 2024
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2024-2026 Undergraduate Catalog
Accounting, B.S.
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Objectives of the Accounting Program
- Provide students with the technical and professional knowledge needed for entry-level positions in all areas of accounting.
- Develop and enhance the skills needed for success in accounting careers including communication and interpersonal skills, technological skills, research skills, and problem-solving skills.
- Provide students with exposure to global, political, social, legal, regulatory, ethical and environmental issues as these issues relate to business and accounting.
- Offer a well-rounded business education and accounting foundation sufficient for future career growth and further educational development.
- For students interested in becoming Certified Public Accountants (CPAs):
- Offer the courses required by the state of Maryland to sit for the CPA examination, and
- Provide opportunities for students to obtain the 150 credit hours required to become a CPA.
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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 shouldt take ACCT 211 and ACCT 212 , instead of ACCT 201 and ACCT 202 . ACCT 211 and ACCT 212 Financial Accounting and Managerial Accounting for accounting majors.
Also, one SBM elective is required under the Accounting major 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 Maryland.
In addition, under the accounting major requirements, accounting majors must take 24 credit hours in accounting courses 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:
- take additional undergraduate courses in the major or any other courses (recommended courses include information systems, computer science, communications, finance and foreign languages); or
- 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 MSA 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
Business Core and Supporting Courses Required 51 credits
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.
Requirements for the Accounting Major 27 credits
Accounting Electives
Students must choose 1 course. ACCT 480 and ACCT 497 must be taken together to satisfy the accounting elective requirement.
Suggested Curriculum Sequence:
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