bsba-accounting

DegreeRequirements

It takes 120-credits to earn your UBalt degree. Below are the requirements for the concentration in accounting for the University of Baltimore B.S. in Business Administration program.

Requirements

This curriculum is effective as of spring 2025.

What you'll learn.

General Education credits are required. Non-business General Education requirements are indicated below. Business core requirements satisfy an additional 15 credits

Browse the course descriptions of all courses that the Merrick School of Business offers, or view the course catalog.

Course Title Credits Note
IDIS 101 First-Year Seminar: Introductions to University Learning 3 Only for UBalt Freshman
INFO 110 Introduction to Information Literacy  3 Only for UBalt Freshman
  Arts & Humanities (AH) 3 Must be an approved ART course in transfer or completed at UBalt.
  Arts & Humanities (AH) 3 Must be a different discipline.
  Social & Behavioral Sciences (SBS) 3 Other than economics
  Biological & Physical Sciences (BPS) 3  
  Biological & Physical Sciences with a Lab (BPSL) 3-4  
  English Composition (COMP) 3  
IDIS 302 Upper-Division Ethics (UETH) 3  
WRIT 300.MSB Upper-Division Writing (UCOMP) 3 Placement test is required.

 

Lower-Division Business Core Requirements (27 credits)

Course TitlE Credit Note
ACCT 201 Introduction to Financial Accounting 3  
ACCT 202 Introduction to Managerial Accounting 3 Prerequisite: ACCT 201 or equivalent with a minimum grade of C.
BULA 151  Business Law I 3  
ECON 201 Principles of Microeconomics 3  
ECON 202 Principles of 3  
MATH 111 College Algebra 3  
MATH 115 Introductory Statistics 3  
OPRE 202 Statistical Data Analysis 3  

 

Upper-Division Business Core Requirements (28 credits)

Course TitlE Credit Note
ENTR 305 Entrepreneurship and Innovation 3  
FIN 331 Financial Management 3 Prerequisites: ACCT 201, ECON 200 or 3 hours of micro- or macroeconomics, and MATH 115.
INSS 300 Management Information Systems  3  
INSS 305  Data Driven Decision Making 3  
MGMT 301 Management and Organizational Behavior 3  
MGMT 302 Global Business Environment 3 Prerequisites: (ECON 200 or ECON 202) and (CMAT 201 or CMAT 303).
MGMT 330 Personal and Professional Skills for Business 1 There is a lab fee associated with this course.
MKTG 301 Marketing Management 3  
Choose two of the following courses:
MGMT 339 Process and Operations Management 3  
MGMT 470 Enterprise Management and Strategy 3 Capstone course
OPRE 315 Business Analytics for Decision Making 3 Prerequisites: MATH 115 and OPRE 202

Accounting Concentration Requirements (21 credits)

Course Title Credits Note
ACCT 301 Intermediate Accounting I 3 Prerequisite: ACCT 202 with a minimum grade of C.
ACCT 302 ACCT 302 Intermediate Accounting II 3 Prerequisite: ACCT 301 or equivalent with a minimum grade of C.
ACCT 310 ACCT 310 Intermediate Accounting III 3

This is the capstone course and is taken in the last semester.

Prerequisite: ACCT 302 or equivalent with a minimum grade of C.
ACCT 317 Accounting Information Systems  3 Prerequisite ACCT 202.
ACCT 401 Auditing  3 Prerequisites: ACCT 302 with a minimum grade of C or permission of instructor.
ACCT 403
 Advanced Financial Reporting 3 Prerequisite: ACCT 302 with a minimum grade of C.
ACCT 405 Income Taxation 3 Prerequisite ACCT 202

 

Choose two of courses (6-credits) that are not already found in the required list above. The faculty recommends enrolling in ACCT 495 - Accounting Internship.

Course Title Credits Note
ACCT 306  Cost Accounting 3 Prerequisite: ACCT 202 with minimum grade of C.
ACCT 402  Seminar in Assurance Services 3 Prerequisites: OPRE 202 and ACCT 401 or equivalent with a minimum grade of C.
ACCT 406  Advanced Taxation 3

Prerequisite ACCT 202
ACCT 411 Seminar in Accounting 3 Prerequisite: ACCT 302 or equivalent with a minimum grade of B-. Merrick School of Business student, or by permission of the instructor.
ACCT 412 Introduction to Forensic Accounting 3 Prerequisite: ACCT 202 with a minimum grade of C.
ACCT 413
 Ethical Issues in Accounting 3 Prerequisite: ACCT 202 with a minimum grade of C.
ACCT 414 Federal and State Government Accounting 3 Prerequisite: ACCT 202 with a minimum grade of C.
ACCT 420 Law, Regulation and Professional Responsibilities  3 Prerequisite: ACCT 202 with a minimum grade of C.
ACCT 495 Accounting Internship 3 Prerequisite: 3.3 GPA and permission of both the Denit P. Honors Program director and the accounting faculty.

 

Sample 4-Year Plan

Below is an example plan of study for the B.S. in Business Administration - Accounting Concentration. This is meant to act as a guide, but need not be followed in the same order for every student. Part-time students and those students transferring in credits from another university or college will need to adjust their plan accordingly. This plan does not account for courses taken during summer sessions. Students should consult with their adviser each semester prior to registration.
Fall Semester SPRING SEMESTER
IDIS 101 - Applied Learning and Study Skills CMAT 201  - Communicating Effectively -or-
CMAT 303 -  Oral Communications in Business
INFO 110 - Introduction to Information Literacy WRIT 101 - College Composition
MATH 082, 086 or 111 - College Algebra General Education or Lower-Level Elective
General Education or Lower-Level Elective General Education or Lower-Level Elective
General Education or Lower-Level Elective General Education or Lower-Level Elective
Fall Semester Spring Semester
ACCT 201 - Introduction to Financial Accounting ACCT 202 - Introduction to Managerial Accounting
BULA 151 - Business Law ECON 202 - Macroeconomics
ECON 201 - Microeconomics INSS 300 - Management Information Systems
MATH 115 - Introductory Statistics OPRE 202 - Data Analysis
General Education or Lower-Level Elective General Education or Lower-Level Elective

 

FAll Semester Spring Semester
ACCT 301 -  Intermediate Accounting I ACCT 302 -  Intermediate Accounting II
ACCT 317 - Accounting Information Systems ACCT 405 - Income Taxation
FIN 331 - Financial Management ENTR 305 - Entrepreneurship and Innovation
INSS 305 - Data Driven Decision Making MGMT 301 - Management and Organizational Behavior
WRIT 300 - Advanced Expository Writing MGMT 330 - Personal and Professional Skills for Business
  Business Elective

 

FAll Semester Spring Semester
ACCT 401 - Auditing ACCT 310 -  Intermediate Accounting III (capstone course)
ACCT 403  - Advanced Financial Reporting IDIS 302  - Ethical Issues in Business and Society
MGMT 302 - Global Business Environment MKTG 301 - Marketing Management
MGMT 301 - Management and Organizational Behavior Accounting Elective
Accounting Elective ( ACCT 495 - Internship- is recommended) Business Elective
NOTE: Be sure to apply for graduation early in this semester.  
   
  • Maintain a minimum cumulative grade point average of 2.0.
  • Earn a minimum grade of “C” in all lower- and upper-division business core and specialization requirements  (including business elective requirements). 
  • Earn a minimum grade of “C-” in all lower-level general education requirements taken at UBalt and a minimum grade of C (2.0) in all upper-level general education requirements.
  • Students are limited to three attempts to successfully complete all lower-and upper-division business core and specialization requirements.
  • Apply up to 63 credits of community college work or up to 90 credits of four-year college or university work toward degree requirements, unless an articulation agreement stipulates otherwise.
  • Complete at least 30 credits at The University of Baltimore.
  • Placement testing is required for:
  • Please check the current catalog for all courses that satisfy general education requirements.
  • The last 30 credit hours of your program must be taken at UBalt. To take courses outside UBalt toward your program, you must obtain approval from your academic adviser.
    Note: The provisions of this fact sheet are not to be regarded as a contract between the student and the University of Baltimore. The Merrick School reserves the right  to change courses, schedules, calendars, and any other provisions or requirements. Students are responsible for the selection of courses, completion of degree  requirements, and acquainting themselves with academic policies.