Overview

Major Area of Specialization in Accounting (People & Society)

The accounting major prepares business students to make a smooth transition from college into a successful and meaningful career in the professional practice of accounting, whether it be in public, private, or governmental accounting. Because of the professional aspects of accounting, equal emphasis is placed on general education in the arts and humanities and the functioning of business enterprises, as well as the basic underlying concepts of accounting.

Curriculum Requirements

In addition to satisfying the University General Education Requirements and Electives, students pursuing the BBA in Accounting must complete the BBA Business Core and the specific coursework for the Accounting major area of specialization as follows:

University General Education Requirements 1 , 2
UMX 100The University of Miami Experience0
WRS 105First-Year Writing I3
WRS 106First-Year Writing II 33
or ENG 106 Writing About Literature and Culture
Arts and Humanities Cognate Courses9
STEM Cognate Courses9
Electives 420
BBA Business Core Requirements 1
ACC 211Principles of Financial Accounting3
ACC 212Managerial Accounting3
BSL 212Introduction to Business Law and Ethics3
BTE 210Fundamentals of Business Technology and Innovation3
BUS 150Business Analytics3
BUS 211Professional Development for Finance and Accounting (or other approved Miami Herbert Business School career course)1
or MGT 199 Professional Development and Success in the Workplace
BUS 300Critical Thinking and Persuasion for Business 33
ECO 211Principles of Microeconomics (Microeconomics)3
ECO 212Principles of Macroeconomics (Macroeconomics)3
FIN 302Fundamentals of Finance3
MAS 110Quantitative Applications in Business (minimum grade of C- required; fulfills Quantitative Skills Requirement) 3
or MTH 161 Calculus I
MAS 201Introduction to Business Statistics (minimum grade of C- required) 3
MAS 202Intermediate Business Statistics3
MGT 100Managing for Success in the Global Environment3
MGT 303Operations Management3
MGT 304Organizational Behavior3
MGT 401Strategic Management (taken in the final semester)3
MKT 201Foundations of Marketing3
or MKT 301 Marketing Foundations
Major Area of Specialization in Accounting 5
ACC 301Cost Accounting3
ACC 311Intermediate Accounting I3
ACC 312Intermediate Accounting II 53
ACC 402Auditing3
ACC 403Fundamentals of Taxation3
ACC 406Accounting Systems3
Choose two courses (6 credit hours) from the following technology, finance, and analytics choices: 66
Python Programming: Fundamentals and Algorithms
Database Management Systems
Intermediate Financial Management
Investment and Security Markets
Data Acquisition, Preparation and Visualization
Data Analysis
Total Credit Hours120
1

NOTE:  WRS 105 and WRS 106 or ENG 106or their equivalents, must be completed prior to attaining junior year classification, per the University General Education Requirements. Additionally, all 100 and 200-level Business Core courses must be completed by the end of the fifth semester of college work or during the semester in which the student is completing 75 credit hours.

2

 At least one course with an international focus must be completed within the degree requirements.  The appropriateness of the course is determined by the Vice Dean for Undergraduate Business Education.

3

 Students who do not earn at least a C- in WRS 106 or ENG 106 must either repeat WRS 106 or ENG 106 and earn at least a C- or complete WRS 230 with at least a C- before enrolling in BUS 300.

4

Students who intend to sit for the CPA exam should take ACC 404 as one of their electives.

5

To continue as an accounting major, a student must have a minimum cumulative GPA of 3.0 in accounting courses before enrolling in ACC 312.  In subsequent coursework specific to the Accounting major area of specialization, including ACC 312 , a grade of "C-" or better is acceptable as long as the overall GPA in the major is a 2.5. 

6

No courses used to satisfy a major area of specialization may be used to satisfy the requirements for a different business major or minor area of specialization.

Sample Plan of Study 

This Sample Plan of Study represents one possible version of a new freshman Business student’s 8-semester plan.  The individual student's plan may vary depending upon the initial placement into English Composition and mathematics. Moreover, numerous plan variations are possible if a student enters the University with advanced college credits, wishes to participate in study abroad, chooses a special program option, or selects additional majors or minors.  

Note that each major/minor at the University of Miami satisfies a particular "Area of Knowledge" within the general education requirements of the University. This means that it is possible to pursue two majors or a major and a minor within the Miami Herbert Business School and fulfill both the STEM and People and Society Areas of Knowledge; a separate cognate in these areas would not be required. The only remaining general education Area of Knowledge would be Arts and Humanities, which must be completed through a major, minor, or cognate outside of the Business School.

Students construct their individualized plans in collaboration with their assigned academic advisor.

Plan of Study Grid
Freshman Year
FallCredit Hours
ECO 211 Principles of Microeconomics 3
MAS 110 or MTH 161 Quantitative Applications in Business
or Calculus I
3
MGT 100 Managing for Success in the Global Environment 3
MKT 201 Foundations of Marketing 3
WRS 105 First-Year Writing I 3
UMX 100 The University of Miami Experience 0
 Credit Hours15
Spring
BSL 212 Introduction to Business Law and Ethics 3
ECO 212 Principles of Macroeconomics 3
MAS 201 Introduction to Business Statistics 3
WRS 106 or ENG 106 First-Year Writing II
or Writing About Literature and Culture
3
Arts and Humanities Cognate Course 3
 Credit Hours15
Sophomore Year
Fall
ACC 211 Principles of Financial Accounting 3
BUS 150 Business Analytics 3
BUS 211 Professional Development for Finance and Accounting 1
MAS 202 Intermediate Business Statistics 3
MGT 304 Organizational Behavior 3
Arts and Humanities Cognate Course 3
 Credit Hours16
Spring
ACC 212 Managerial Accounting 3
BUS 300 Critical Thinking and Persuasion for Business 3
BTE 210 Fundamentals of Business Technology and Innovation 3
FIN 302 Fundamentals of Finance 3
Arts and Humanities Cognate Course 3
 Credit Hours15
Junior Year
Fall
ACC 311 Intermediate Accounting I 3
ACC 403 Fundamentals of Taxation 3
MGT 303 Operations Management 3
STEM Cognate Course 3
Elective 3
 Credit Hours15
Spring
ACC 312 Intermediate Accounting II 3
ACC 402 Auditing 3
Choice course in technology, finance, or analytics 3
STEM Cognate Course 3
Elective 3
 Credit Hours15
Senior Year
Fall
ACC 404 Advanced Taxation (or Elective) 1 3
Choice course in technology, finance, or analytics 3
STEM Cognate Course 3
Elective 3
Elective 3
 Credit Hours15
Spring
ACC 301 Cost Accounting 3
ACC 406 Accounting Systems 3
MGT 401 Strategic Management 3
Elective 3
Elective 2
 Credit Hours14
 Total Credit Hours120
1

ACC 404 is strongly recommended for students who intend to sit for the CPA exam.

Mission

  • To develop innovative ideas and principled leaders that transform global business and society.

Goals

The objective of the program of studies in accounting is to prepare business students to make a smooth transition from college into a successful and meaningful career in the professional practice of accounting, whether it be in public, private, or governmental accounting.

Student Learning Outcomes

  • BBA/BSBA graduates will be critical thinkers, able to select and apply appropriate models, tools, and techniques, and frameworks to enable them to render analytically sound business decisions.
  • BBA/BSBA graduates will be able to identify, analyze and resolve ethical issues in business scenarios.
  • BBA/BSBA graduates will demonstrate professional written communication skills.