Important Dates:

Important Registration Payment Dates:

Late Spring 2022

Payment Due Date- May 3, 2022

Summer I 2022

Payment Due Date- May 24, 2022

Summer II 2022

Payment Due Date- June 28, 2022

Speech-Language Pathology Classes 2022

Payment Due Date- May 24, 2022

Fall 2022

Payment Due Date- August 15, 2022

Information For:

Patriot Marketplace:

Marketplace makes it easy for students, parents, alumni, faculty/staff, and the community to conduct online business with the University in a secure environment.

Students can:

  • Purchase Vehicle Registrations
  • Purchase Psychology Lab Manuals
  • Purchase Physics/Physical Science Lab Manuals
  • Purchase Meal Plans (For Off-Campus Students and Residents of the Forest Villas and the Village Apartments.  If you have extra financial aid? Want to apply it to a meal plan*? Email with your name, student id number and the meal plan you would like.
  • Purchase Patriot Bucks
  • Purchase Transcripts

FMU Community can:

  • Register and pay for Career Fair
  • Repayment Agreements
  • More to come

Departments can:

  • Use a store to sell products(such as lab manuals)
  • If a department would like to have a store setup please contact Ashley Owens 843-661-1129 or

Accounting Staff

Jeannine Morgan, Accountant-Accounts Receivables Manager

Donald Jackson, Accountant-Accounts Payable

Ashley Owens, Director of Financial Services and Student Accounts

Madison Melton, Accountant-Accounts Receivables

Crystal Patrick, Senior Accountant-Cash Manager

Laura Rhoads, Director of Accounting Services

Kelsey Samuel, Accountant- Student Receivables

Taylor Daniels, Senior Accountant-Financial Reporting

Tiara Odom, Accountant-Accounts Payable

Linda Sullen, Accountant-Payroll

Cathy Swartz, Assistant Vice President for Accounting

Contact Information

The Cashier’s Office/Accounting Office is located in Stokes Administration Building, room 104.
Office hours: Monday through Friday, 8:00am to 5:00pm.

*Summer hours: Monday through Thursday, 8:00am to 5:30pm.

The Cashiers Office is open on Fridays 8:30am to 12:00pm.*

Accounting: 843-661-1120
Cashier: 843-661-1596
Fax: 843-661-1198


The accounting profession offers many opportunities in private industry, public accounting, and government. The accounting program is designed to assist students in pursuit of accounting careers in a variety of positions and organizations in these sectors.

Professional certifications in the accounting area can enhance your opportunities and career success. Certifications available in accounting include the Certified Public Accountant (CPA), the Certified Management Accountant (CMA), the Certified in Financial Management (CFM), the Certified Internal Auditor (CIA) and the Certified Government Financial Manager (CGFM). The accounting program assists students in the preparation for the exams necessary for certification. Students can apply to take the CMA, CFM, CIA and CGFM exam with a bachelor’s degree, and can apply to take the CPA with 150 credit hours that includes a bachelor’s degree. Students planning to apply for the CPA, CMA, CFM, CIA, or CGFM certification should contact an accounting advisor for further information.

Private industry offers opportunities for those interested in management accounting, financial management, financial statement preparation, internal auditing and tax. Approximately fifty percent of accountants work in private industry in manufacturing, retail, banking and service. Small, medium and large companies have positions in these areas that range from junior accountant up to Chief Financial Officer (CFO).

Public accounting offers opportunities for those interested in auditing, tax and consulting. Local, regional, national and international accounting firms have positions ranging from junior accountant up to partner.

Government offers opportunities for those interested in every area of accounting. Positions are at the federal level in the General Accounting Office (GAO), the Internal Revenue Service (IRS) and many other government agencies. Like companies, government agencies need accountants. Application is made through the civil service program at the federal level. Positions in many areas of accounting are also available in government at the local and state levels.

B.B.A. with Major in Accounting (120 hours)

1. Completion of the B.B.A. Common Requirements – 96 hours (Accounting majors have only 6 hours as electives )

2. ACTG 320, 323, 324, 325, 328, 421, and 428 – 21 hours

3. Two of ACTG 422, 423, 424, 429, or BUS 475 – 6 hours

Minor in Accounting (18 hours)

1. ACTG 201, 202, 320, 323, 325, 328 – 18 hours

Collateral in Accounting (12 hours)

1. ACTG 320, 323, 325, 328 – 12 hours

Course Descriptions

201 - Financial Accounting

Prerequisite: None
Offered: Fall, Spring, Summer
Credits: 3 hrs.

The conceptual approach to financial accounting. The income statement, retained earnings statement, balance sheet, and cash flow statement are studied with emphasis placed on an understanding of the underlying assumptions, theories, and concepts, as well as a thorough understanding of the basic accounting equation.

202 - Managerial Accounting

Prerequisite: 201
Offered: Fall, Spring, Summer
Credits: 3 hrs.

Introduces the planning and control aspects of internal accounting. Topics include cost systems, cost behavior, direct costing, capital budgeting, decentralized operations, relevant costs, operations budgeting, differential cost, and variance analysis.

320 - Accounting Information Systems

Prerequisite: 201
Offered: Fall
Credits: 3 hrs.

An introduction to the design and implementation of a systematic structure for providing information for decision making for both management and others interested in an organization’s operations. It includes data gathering, processing, preparing reports, and controls over the operations of the organization. It includes both manual and computerized systems with emphasis on internal controls.

323 - Financial Reporting I

Prerequisite: 201
Offered: Fall, Summer
Credits: 3 hrs.

Reviews the accounting cycle, discusses the conceptual framework as a basis for accounting theory, and provides an in-depth study of GAAP in relation to preparation of financial statements. Topics include the time value of money and accounting for current (and non-current) assets.

324 - Financial Reporting II

Prerequisite: 323
Offered: Spring, Summer
Credits: 3 hrs.

This course provides an in-depth study of GAAP in relation to preparation of financial statements, including (1) accounting for current (and non-current) liabilities and stockholders’ equity and (2) calculating EPS. Special topics include accounting for investments, income taxes, pensions, and leases.

325 - Cost Accounting

Prerequisite: 202
Offered: Fall, Spring
Credits: 3 hrs.

The planning, control, and decision aspects of internal accounting. Topics include cost accumulation and assignment, decentralized operations, and performance measurements.

328 - Federal Taxation I

Prerequisite: 201 or permission of the school
Offered: Fall
Credits: 3 hrs.

Emphasizes the study of individual income taxation. Major topics revolve around the determination of taxable income, including filing status, gross income and exclusions, deductions, gains and losses. Other areas of study include the federal tax system and tax research.

421 - Concepts of Auditing

Prerequisite: 320, 324
Offered: Spring
Credits: 3 hrs.

The various concepts and techniques used to verify the amounts reported on the financial statement are covered, as well as the auditor’s report, the concept of internal control, and the code of ethics.

422 - Financial Reporting III

Prerequisite: 324
Offered: Fall
Credits: 3 hrs.

An in-depth study in specific accounting issues associated with the preparation of financial statements (e.g., business combinations, consolidated statements, and international operations) and some work in not-for-profit financial reporting (e.g., governmental fund accounting).

423 - Accounting for Governmental and Not-for-Profit Organizations

Prerequisite: 324
Offered: Fall
Credits: 3 hrs.

An in-depth study of the financial accounting and reporting requirements and methods for state and local governments. Also the unique accounting and reporting practices of hospitals, academic institutions, human service organizations, and other non-business organizations are surveyed.

424 - Special Topics in Accounting

Prerequisite: 324
Offered: Spring
Credits: 3 hrs.

Using web-based research materials, an in-depth examination of three topical areas in law, tax, and accounting, with special relevance to graduating seniors.

428 - Federal Taxation II

Prerequisite: 328 or permission of the school
Offered: Spring
Credits: 3 hrs.

Generally emphasizes the study of business income taxation. More specifically, it focuses on the application of federal law within the context of the income taxation of (a) regular “C” corporations and their shareholders, (b) “S” corporations and their shareholders and (c) partnerships and their partners. Topics include the income tax consequences of the formation, operation, consolidation, and termination of business entities.

429 - Tax Research

Prerequisite: 328 or concurrent registration in 328 or permission of the school
Offered: Fall
Credits: 3 hrs.

Focuses on applied research in Federal taxation. It examines (1) primary sources of the tax law (e.g., the Internal Revenue Code, Treasury Regulations and Supreme Court rulings) and (2) various tax research methodologies. It includes practical written assignments that (a) require application of specific primary sources and (b) must be completed using state-of-the-art, online, tax research databases to locate and interpret primary source materials.

Accounting Flow Chart

Quick Facts: Accountants & Auditors

2019 Median Pay

$71,550 per year

$34.40 per hour

Typical Entry-Level Education

Bachelor’s degree

Work Experience in a Related Occupation


On-the-job Training


Number of Jobs, 2018


Job Outlook, 2018-28


Employment Change, 2018-28