Accounting, B.A.

I. Major Program Requirements

Forty-five semester credits of accounting, business, and economics courses:

BA 203	Principles of Accounting I	3
BA 204	Principles of Accounting II	3
BA 301	Business Law I	3
BA 302	Business Law II	3
BA 303	Intermediate Financial Accounting I	3
BA 304	Intermediate Finacial Accounting II	3
BA 310	Governmental & Not-For-Profit Accounting	3
BA 311	Individual Federal Taxation	3
BA 313	Managerial Finance	3
BA 315	Cost Accounting	3
BA 360	Accounting & Finance Information Systems	3
BA 365	Financial Analysis Using Excel	3
BA 405	Auditing (WI)	3
EC 201	Principles of Economics I	3
EC 202	Principles of Economics II	3

II. Other Program Requirements

Required classes:

CS 213	Management Information Systems	3
MA 117	Difference Equations and Linear Algebra	3
	or
MA 121	Differential Calculus	3
	or
MA 131	Calculus of Single Variable Functions	4
MA 207	Introduction to Statistics	3

Notes:

1. All accounting majors and minors must earn a grade of “C-” or better in all required courses.
2. The Business Department, in addition to Carroll’s regional accreditation, has received specialized business accreditation through IACBE for the degrees in Accounting, Finance, and Business Administration with concentrations in economics, international business, management, and marketing. As a requirement of this accreditation, students graduating with a major in Business, Accounting or Finance are required to take a comprehensive exam at the end of their curriculum.
3. For students interested in sitting for the CPA exam, Montana requires 150 semester credit hours for certification as a CPA. The requirement to sit for the CPA exam includes 24 upper division accounting hours and 24 business related hours. Students may complete the requirements through the Bachelor of Arts degree with a major in Accounting combined with the Master of Accountancy. Students should meet with their advisors to select appropriate courses to satisfy the 150 hour or graduate school admission requirements.