Accounting Major, BS

The major in accounting prepares students for careers in the accounting field. Students will acquire the skills necessary to obtain entry level positions within the accounting profession. The program of study also provides an appropriate background for graduate study in business and accounting, and satisfies educational requirements to sit for the Uniform Certified Public Accountant (CPA) examination in North Carolina and the Certified Management Accountant (CMA) examination.

 

In addition, students may want to combine Accounting with other programs of study. For example, students may want to combine Accounting with Management Information Systems or Finance. Double majors exist to meet the needs of these students.

Accounting students may participate in the Alpha Epsilon Student Chapter of the National Association of Black Accountants (NABA). This organization is designed to give accounting majors a professional focus outside the classroom. Qualified accounting students may also participate in Beta Alpha Psi, a national business and financial information fraternity.

 

Students must complete 54 semester hours (SH) in the business core and in major courses beyond the 18 (SH) business core hours that satisfy general education requirements.  In addition, there are pre-requisites of 3 SH of pre-calculus (MAT 1312 or equivalent) and 3 SH of Level II written communications (BCO 2311 is recommended), both of which are part of general education. Students not prepared to take pre-calculus may need to take additional preparatory mathematics classes.

 

Students must earn a grade of “C-” or better in all required courses for the major and business core prefixed by ACC, BCO, BLA, BUA, ECO, FIN, MGT, MKT, MIS or QBA, as well as MAT 1312.

 

BLA 2325 – Business Law I (LO: Critical Thinking; AK: Social/Behavioral Sciences; CT: Ethical and Moral Reasoning)

ECO 2311 – Principles of Microeconomics (LO: Critical Thinking; AK: Social/Behavioral Sciences; CT: Civic Knowledge)

ECO 2312 – Principles of Macroeconomics (LO: Critical Thinking; AK: Social/Behavioral Sciences; CT: Globalization)

MAT 2333 - Calculus for Business or MAT 2317- Calculus (LO: Quantitative Literacy; AK: Mathematics and Quantitative Logic)

MGT 3350 – Fundamentals of International Business (LO: Information Literacy; AK: Social/Behavioral Sciences; CT: Globalization)

MIS 1380 – Business Computing (LO: Quantitative Literacy; AK: Social/Behavioral Sciences)

 

ACC 2316 – Principles of Financial Accounting (during sophomore year)

ACC 2317 – Principles of Managerial Accounting (during sophomore year); (prereq. ACC 2316)

FIN 3351 –  Principles of Financial Management (prereq. ACC 2316, MAT 1312 (“C-” or higher))

MGT 3322 – Organizational Behavior (prereq. Junior Status)

MGT 4399 – Strategic Management (prereq. MGT 3322, MKT 3331, FIN 3351, QBA 3370)

MKT 3331 – Principles of Marketing (prereq. BCO 2311 or another Level II written communications course)

QBA 2325 – Business & Economic Statistics (prereq. MAT 1312)

QBA 3370 – Statistics and Quantitative Methods of Business (prereq. QBA 2325)

QBA 4377 – Production and Operations Management (prereq. QBA 3370)

 

ACC 3314 - Income Tax Accounting I (prereq. ACC 2316)

ACC 3316 - Intermediate Accounting I (prereq. ACC 2317)

ACC 3317 - Intermediate Accounting II (prereq. ACC 3316)

ACC 3319 - Cost Accounting (prereq. ACC 2317)

ACC 3322 - Accounting Information Systems (prereq. ACC 3316, ACC 3319)

ACC 4327 - Consolidation and Not-for-Profit Accounting (prereq. ACC 3317)

 

ACC 4321 - Auditing

ACC 4328 - Global and Ethical Issues in Accounting

 

Plus one of the following approved electives:

ACC 3391 - Accounting Internship

ACC 4329 - Comprehensive Accounting Review

BLA 2327 - Business Law II

 

ACC 4321 -  Auditing

 

Plus two of the following approved electives:

ACC 3330 - Forensic Accounting and Fraud Investigation

ACC 3391 - Accounting Internship

ACC 4319 - Advanced Cost Accounting

MGT 3324 - Entrepreneurship and Small Business Management

MGT 4339 - Quality Management and Control

 

ACC 4321 - Auditing

 

Plus two of the following approved electives:

MIS 2350 - Business Intelligence Concepts

MIS 3330 - Information Systems Concepts

MIS 3380 - File Structures and Database Operations

 

In order to successfully complete the accounting major in four years, students should complete the principles of Financial Accounting & Principles of Managerial Accounting courses in the business core before beginning the junior year, as most courses in the accounting major are taught once per year.