Skip Navigation

Graduate Programs - Post Baccalaureate Certificates

The Certificate of Studies in Accounting (CSA)

This 24 credit hour program is designed for individuals interested in gaining a solid foundation in accounting principles.   The CSA provides an understanding of the body of technical knowledge common to all practicing accountants and furnishes the broad training necessary to take the Certified Public Accounting (CPA) Examination.

Required Courses (21 credit hours):

BUA 201 Principles of Accounting I
BUA 202 Principles of Accounting II (prerequisite: BUA 201)
BUA 301 Intermediate Accounting I (prerequisite: BUA 202)
BUA 302 Intermediate Accounting II (prerequisite: BUA 301)
BUA 305 Cost Accounting (prerequisite: BUA 202)
BUA 310 Auditing  (prerequisite: BUA 301)
BUA 312 Federal Taxation of Individuals  (prerequisite: BUA 202)

Additionally, choose one of the following (3 credit hours):

BUA 406 Advanced Managerial Accounting (prerequisite: BUA 305)
BUA 409 Accounting for Not-For-Profit Entities  (prerequisites: BUA 201 & 202)

*BUA 507 Advanced Accounting  (prerequisites: BUA 301 & 302)
*BUA 515 Tax Planning for Small Business Owners (prerequisite: BUA 312)

*Students intending to pursue the UMaine MBA, Accounting Concentration are advised not to take these electives.

About the Maine CPA Exam:

The Office of Professional and Occupational Regulation of the State of Maine requires no less than 150 semester hours of baccalaureate coursework, including a 4-year bachelor’s degree conferred by an accredited college or university in order to take the CPA exam.   At least 15 credit hours in basic courses in accounting, auditing, and ethics combined with at least 3 credit hours in accounting and 3 credit hours in auditing, respectively, are required.  Students are recommended to take BUA 220, Business Law and an appropriate non-accounting course to supplement their knowledge base and ensure readiness for the CPA exam.

It is imperative to routinely consult the State of Maine Office of Professional Licensing to get up-to-date information about the state’s requirements for the CPA, fee structure, and test dates.

Admission to the CSA

Applicants must have earned a bachelor’s degree from an accredited college/university and provide an official transcript from each institution attended to the Maine Business School.

All courses offered in the certificate program are taken as a grade (no pass/fail permitted).  Minimum cumulative 2.0 GPA is required to earn the certificate.  Students will be assigned an accounting professor as an advisor.

Important:  Courses utilized as prerequisites for the UMaine MBA program must each have a grade of B- minimum.  Consult the MBA program webpage and Graduate School website for additional, detailed admission criteria.

For an application and further details, contact the Manager of MBA Programs at:

Telephone: (207) 581-1973 or e-mail: mba@maine.edu


The Certificate of Studies in Business Administration (CSBA)

This 24 credit hour program is designed to impart a broad understanding of the functional areas in business in management, marketing, accounting, economics, finance, and liberal arts.  It is ideal for non-business majors interested in getting grounded in the principles of business with aspirations of platforming into more in-depth business administration education and development.

Required Courses (24 credit hours):

BUA 201 – Principles of Financial Accounting or BUA 400*
BUA 325 – Principles of Management and Organization
BUA 350 – Business Finance
BUA 270 – Marketing
ECO 120 – Principles of Microeconomics or ECO 410**
ECO 121 – Principles of Macroeconomics or ECO 410**
PSY 100 – General Psychology
BUA Elective

*BUA 400, offered online only in the summer, may substitute for BUA 201 and 202 – this is an accelerated course
**ECO 410, offered online only in the fall, may substitute for ECO 120 and 121 – this is an accelerated course

Admission to the CSBA

Applicants must have earned a bachelor’s degree from an accredited college/university and provide an official transcript from each institution attended to the Maine Business School.  All courses offered in the certificate program are taken as a grade (no pass/fail permitted).  Minimum cumulative 2.0 GPA is required to earn the certificate with no less than a C- in each course.

Important:  Courses utilized as prerequisites for the UMaine MBA program must each have a grade of B- minimum.  Consult the MBA program webpage and Graduate School website for additional, detailed admission criteria.

For an application and further details, contact the Manager of MBA Programs at:

Telephone: (207) 581-1973 or e-mail: mba@maine.edu

 


Back to Graduate Programs