2025-2026 Academic Catalog

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Business: Accounting and Strategic Finance, B.A.

I. Major Program Requirements

Required Business Core (24 credits):

BA 203Principles of Financial Accounting

3
BA 204Principles of Managerial Accounting

3
BA 301Business Law

3
BA 306Marketing

3
BA 313Managerial Finance

3
BA 375Fundamentals of Management

3
EC 201Principles of Microeconomics

3
EC 202Principles of Macroeconomics

3
 

Business Accounting and Strategic Finance Courses:

BA 312 is recommended but not required.
BA 303Intermediate Financial Accounting I

3
BA 304Intermediate Financial Accounting II

3
BA 312Fed Taxation: Corporation & Partnership

1
BA 315Cost Accounting

3
BA 360Accounting & Finance Information Systems

3
BA 405Auditing

3
BA 415Federal Taxation

3
BA 420Governmental & NFP Accounting

3
 
BA 309Operations Research

3
or
BA 411Investment Planning

1

II. Other Program Requirements

Required classes:

CS 213Management Information Systems

3
 
MA 117Difference Equations & Linear Equations

3
or
MA 121Differential Calculus

3
or
MA 131Calculus of Single Variable Functions

4
 
DS 201Introduction to Data Science

3
or
MA 207Introduction to Statistics

3

Notes:

  1. All accounting majors and minors must earn a grade of “C-” or better in all required courses.
  2. In addition to Carroll’s regional accreditation, the Business Department has received specialized business accreditation through IACBE for the degrees in Business: Accounting & Strategic Finance, Business: Financial Planning, and Business: Management & Marketing.  Students graduating with these majors 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 & Strategic Finance. Students should meet with their advisors to select appropriate courses to satisfy the 150 hour or graduate school admission requirements. It is highly recommended that students consider fulfilling these additional credits by adding the Financial Planning major thereby allowing the student to also sit for the CFP Board Exam.