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Accounting, B.S.

Program Transfer Guide
Salisbury University

About the Program

Advisement for the major is available from the Accounting and Legal Studies Department.
Students completing the accounting major will be prepared to enter the public accounting profession or pursue accounting careers in government or corporate settings. By fulfilling the major requirements and earning the required 150 credit hours, students will be eligible to sit for the Uniform CPA examination in Maryland.
The undergraduate accounting curriculum consists of a lower-division (pre-professional) core, upper-division (professional) core, special requirements and accounting major requirements. The pre-professional curricular requirements enable majors to acquire a common body on knowledge essential to successful completion of the professional program coursework. 
Accounting Policies & Procedures
  • A student with an intended accounting major will be classified in a pre-professional track until the student has applied to and been accepted in the accounting B.S. major.
  • Accounting majors must submit applications for admission to the Professional Program. No accounting student will be allowed to remain in 300/400 level Perdue School courses if s/he has not submitted this application.
  • A GPA of 2.5 or higher in the pre-professional core courses is required for admission into the Professional Program, including those courses taken at another institution.  A GPA Calculator can be found here:  GPA Calculator.
  • Grades of C or higher must be earned in pre-professional courses ACCT 201, ACCT 202, and ACCT 248.
  • Lower division core, upper division core, major and special requirements may be repeated only once. Students desiring to repeat an SU course to improve a grade must repeat that course at SU.
  • Students must have completed 40 total credit hours of college courses to be admitted into the Professional Program.
  • Complete at least 9 out of 11 Pre-Professional Courses (26 credits):
                o  5 of which must be MATH 155, MATH 160, ECON 211 or ECON 212, ACCT 201, and BUAD 200  
                o  The remaining 2 courses must be completed in the first semester after being admitted to the Professional Program
  • Track courses are to be taken at SU. A maximum of 6 credit hours of comparable courses may be approved if taken at AACSB (Association to Advance Collegiate Schools of Business) accredited schools.
  • Admissions Test: Accounting students must pass the Accounting Admissions Test prior to enrolling in ACCT 305. Information is available from the Accounting and Legal Studies Department.
  • For Additional Policies and Procedures: Please refer to the Department of Accounting and Legal Studies.
University Undergraduate Major Policies
  • Refer to the program page for this major and the Courses section of this catalog for approved prerequisites and General Education courses.
  • Program requirements may not equal 120 credit hours. Students must register for additional electives to complete 120 credits required for graduation.
  • All graduates must have a minimum of 30 credits of 300/400-level courses with C grade or above; at least 15 of those credits must be taken at SU.
  • Students must have a minimum cumulative GPA of 2.0 for graduation.
  • Students must complete at least 30 credit hours by direct classroom instruction and/or laboratory experience.
  • Students must take 30 of the last 37 credit hours at SU.
  • It is the student’s responsibility to satisfy graduation requirements. Please refer to the program page of this catalog for detailed major requirements.
  • Students must apply online for graduation by November 15 for May and by May 15 for December.
See the below SU program requirements to be completed as part of the AA/AS program.  For most up-to-date requirements, please refer to the current SU Catalog.

PTG Requirements

By changing the institution you will be able to see how the transfers at the sender institution selected.

Allegany College of Maryland Requirement
Salisbury University Requirement
  • General Education Requirements Completion of an AA/AS is strongly recommended and, once earned, will satisfy SU's General Education Requirements
    45 - 55 credits
    Signature Outcomes
    Complete 1 Course In Each Of The Following Areas (3 Courses):
    Notes: Courses in the 3 requirements above can also meet General Education and/or major requirements.
    COMAR Requirements
    Complete one 3-4 Hour(s) Credit Course In Each Of The Following:
    Complete Both of the Following Requirements - Must Be From Different Content Areas (Two 3-4 Hour(s) Credit Courses):
    Complete Both of the Following Requirements - Must Be From Different Content Areas (Two 3-4 Hour(s) Credit Courses):
    Complete Both of the Following Requirements - Must Be From Different Content Areas (Two 3-4 Hour(s) Credit Courses):
    One course from the following requirement:
  • Perdue School Pre-Professional Core Requirements
    33 - 34 credits
    Minimum grade required: C
    Minimum grade required: C
    Minimum grade required: C
    No equivalency found. *
    Minimum grade required: C
    Minimum grade required: C
    Minimum grade required: C
    No equivalency found. *
    Minimum grade required: C
    No equivalency found. *
    Minimum grade required: C
    Minimum grade required: C
    Take either MATH160 or MATH201
    Take either COMM100 or COMM260
    No equivalency found. *
Grand Total Credits
70
The following Pre-Professional Core courses, BUAD 200, INFO 211 and INFO 281 will need to be completed at SU.
* There is no Equivalency at Allegany College of Maryland. Check with your Advisor for an alternate course.