Program: Accounting Program (BS) - University of Michigan - Flint

Apr 12, 2025

2025-2026 Catalog

The Accounting major prepares students for professional careers in public, managerial and governmental accounting, such as managerial, cost, tax or government accountant and internal or independent auditor. Graduates of the program are also prepared for advanced study in accounting, management, law, and related fields.

The curriculum emphasizes developing an understanding of the social, ethical, economic, legal and regulatory environments that affect accounting. Development of ethics-based reasoning and critical thinking, in addition to business and accounting knowledge, are emphasized.

Accounting faculty members are available to consult with students wishing to pursue careers in any of the above-mentioned areas.

Requirements

Business Core Courses (57 credits)

ACC 201 - Principles of Financial Accounting (3)
ACC 202 - Principles of Managerial Accounting (3)
BUS 110 - Business Concepts and Careers (3)
BUS 115 - Introduction to Business Applications (3)
BUS 250 - Contemporary Legal Issues for Business (3)
BUS 381 - Management Information Systems (3)
ECN 201 - Principles of Economics (Macroeconomics) (3)
ECN 202 - Principles of Economics (Microeconomics) (3)
ENG 112 - Critical Writing and Reading (3)
ENG 338 - Communications in Business (3)
FIN 361 - Financial Management (3)
INB 385 - International Business (3)
MGT 341 - Human Behavior in Organizations (3)
MKT 330 - Principles of Marketing (3)
MTH 109 - Mathematical Modeling Using College Algebra (3)
SCM 211 - Business Statistics (3)
SCM 313 - Introduction to Business Analytics (3)
SCM 371 - Operations Management (3)
One from:
PSY 100 - Principles of Psychology (3)
SOC 100 - Introduction to Sociology (3)

Accounting Core (21 credits)

ACC 320 - Cost Accounting (3)
ACC 321 - Intermediate Accounting I (3)
ACC 322 - Intermediate Accounting II (3)
ACC 323 - Intermediate Accounting III (3)
ACC 420 - Federal Income Taxation (3)
ACC 421 - Accounting Information Systems I (3)
ACC 424 - Auditing (3)

Special Topics and Internship (3 credits)

Three credits from:

ACC 394 - Accounting Internship Program (1-3)
ACC 399 - Directed Research in Accounting (1-3)
BUS 499 - Special Topics Seminar (3)

Accounting Electives (21 credits)

At least 15 additional credits in ACC courses, and an additional 6 credits in ACC and/or other business courses offered through SOM.

Recommended:
ACC 325 - Income Tax Preparation (3)
ACC 422 - Taxation of Businesses (3)
ACC 423 - Fundamentals of Governmental and Not-for-Profit Accounting (3)
ACC 425 - Advanced Accounting (3)
ACC 426 - Data Analytics for Accounting (3).
ACC 452 - International Accounting (3)
FIN 467 - Financial Statement Analysis (3)

Additional Requirements

Minimum grade point averages of 2.0 in the major area, in all courses taken in the School of Management , and in college work overall

All UM-Flint graduation requirements and School of Management General Education requirements

Minimum Credits for the Degree: 120 credits

Certified Public Accounting (CPA) Requirements

To become a Certified Public Accountant (CPA) in the State of Michigan and most other US states, 120 hours of college credit including appropriate coursework in accounting is required. Completion of the School of Management’s Master of Science in Accounting (MSA) program is particularly appropriate for business students majoring in subjects other than accounting who wish to become a CPA in Michigan or in other states that require 150 hours of university education for the CPA exam. BS in Accounting students who wish to sit for the CPA exam need to complete 120 credits at the undergraduate level, including at minimum ACC 422 , ACC 423 , ACC 425 , ACC 426 , and three from ACC 325 , ACC 428 , ACC 452 and FIN 269 .