B.S. in Business Administration in Accounting

Knowledge of accounting principles and their applications are fundamental to a career in business. Accounting data are essential for planning, decision making, and control. The practicing accountant is involved in supervising the preparation, interpretation, and reporting of economic data for management operations and the general public.

Careers may be pursued in managerial, government, and public accounting. Management accountants provide information and advice for the purposes of planning and control. Professional public accounting includes auditing, tax work and management advisory services. Most government agencies at local, state, and federal levels provide career opportunities for accountants: the U.S. General Accounting Office and the Internal Revenue Service are just two examples.

Qualified students have the opportunity and are encouraged to take an internship, usually in the spring semester of their junior year, with public accounting firms. Interns work closely with professionals in gaining valuable hands-on experience. Successful interns often receive offers of permanent employment from their intern firms. Our students have interned with firms in Bangor, Portland and Boston.

The State of Maine requires 150 hours of college credit to become a Certified Public Accountants (CPA). Students may take the national CPA exam after graduating with a bachelor’s degree and 30 hours of post-baccalaureate college credit.  Aspiring Certified Public Accountants may wish to consider pursuing an MBA Accounting Concentration at the University of Maine after graduation.

Courses in Accounting

Required Courses

  • BUA 301 Intermediate Accounting I
  • BUA 302 Intermediate Accounting II
  • BUA 305 Cost Accounting
  • BUA 310 Auditing
  • BUA 312 Federal Taxation of Individuals

Elective Courses

  • BUA 406 Advanced Managerial Accounting
  • BUA 409 Accounting for Gov’t & Non-Profit Entities

Sample Curriculum

Although the following is a suggested curriculum, upper-level accounting classes are offered only once a year.  Students should adhere to the sequence of accounting classes.

Note: Accounting students may take BUA 301 and BUA 302 in their sophomore year if BUA 201 and BUA 202 have been completed successfully. Students anticipating an accounting internship in their senior year should plan their program carefully to free one semester for the full time work.

Fall Semester Spring Semester
  • BUA 305 Cost Accounting
  • BUA 350 Business Finance
  • ENG 317 Business and Technical Writing
  • + 6 credits
  • BUA 406 Advanced Managerial Accounting OR
    BUA 409 Accounting for Gov’t & Non-Profit Entities
  • BUA 343 International Business
  • BUA 337 Production/Operations Mgmt
  • + 6 credits
Fall Semester Spring Semester
  • BUA 310 Auditing
  • BUA 312 Federal Taxation of Individuals
  • BUA 449 Strategic Management
  • +6 credits
  • BUA 396 Internship (recommended)
  • +12 credits

Employers of Recent Graduates

  • Baker, Newman and Noyes
  • Berry, Dunn, McNeil & Parker
  • International Paper
  • Ernst & Young
  • Forum Financial Group
  • Frasier Paper
  • Hughes Brothers, Inc.
  • KPMG Peat Marwick
  • McDonald, Page, & Co.
  • Maine Department of Transportation
  • Price Waterhouse Coopers