Major Core Requirements for Accounting (33 credit hours)

Major Core Requirements are imposed on every UT Martin Accounting major as follows:

The Accounting major does not require the completion of a concentration.
The Accounting major does not require the completion of a minor.
NOTE: Accounting Majors are required to take ACCT 201 , ACCT 202 , ACCT 461 , and BLAW 301 as part of the Business Core requirements.

UT Martin Accounting Major Core Requirements consist of the following eleven (11) courses / categories:

ACCT 301 - Intermediate Accounting I Credit(s): 3
(a minimum grade of B is required to satisfy the pre-requisites of other courses)
ACCT 302 - Intermediate Accounting II Credit(s): 3
(a minimum grade of C is required)
ACCT 305 - Accounting Computer Applications Credit(s): 3
(a minimum grade of C is required)
ACCT 321 - Cost/Management Accounting Credit(s): 3
(a minimum grade of C is required)
ACCT 331 - Individual Taxation Credit(s): 3
(a minimum grade of C is required)
ACCT 401 - Auditing and Assurance Services Credit(s): 3
(a minimum grade of C is required)
ACCT 441 - Advanced Financial Accounting Credit(s): 3
(a minimum grade of C is required)
ACCT 451 - Governmental and Nonprofit Accounting Credit(s): 3
(a minimum grade of C is required)

Choose one Accounting Elective from the following courses Credits: 3 (a minimum grade of C is required)

ACCT 313 - Analysis of Financial Statements Credit(s): 3
ACCT 402 - Financial Statement Auditing Credit(s):
ACCT 411 - Forensic Accounting Credit(s): 3
ACCT 421 - Advanced Cost/Management Accounting Credit(s): 3
ACCT 432 - Advanced Topics and Research in Tax Credit(s): 3
ACCT 471 - Research in International Accounting Theory Credit(s):
ACCT 472-479 - Topics in Accounting Credit(s): 3
ACCT 490 - Independent Study in Accounting Credit(s): 3
ACCT 491 - Research in Accounting Theory Credit(s): 3
BLAW 302 - Business Law II Credit(s): 3

Choose one Business Elective from the following Credits: 3

The hours may be lower division or upper division from any business discipline (Accounting, Business Administration, Business Communication, Business Law, Economics, Finance, Management, Marketing, Sport Management, or Information Systems other than INFS 211, INFS 221, and INFS 231) but may not be used to satisfy any other business requirement. A minimum grade of C is required.

Choose one Upper-Division Business Elective from the following Credits: 3 (a minimum grade of C is required)

A 300 or 400 level course in Accounting, Business Law, Economics, Finance, Management, Marketing, Information Systems, or Business Communications

ACCT 480 Internship in Accounting Credits: 3

Note: ACCT 480 is offered only as a Pass/Fail option. A student can earn up to nine [9] hours for credit; however, only six [6] hours may currently be used toward the CPA educational requirements in Tennessee.