Accounting Major

Alan (Hao) He	Associate Professor of Accounting (hhe@carrollu.edu)
Lisa Zajc	Assistant Professor of Business; Director of Accounting Internships (lzajc@carrollu.edu)

The Accounting program provides superior educational opportunities that increase students’ professional effectiveness and career success in complex business environments. Carroll University offers three options for students interested in preparing for a position of leadership and responsibility in accounting, whether it is in the public, private or governmental sectors of our economy.

Assurance of Learning Goals

Demonstrate Global Awareness
To meet this goal, students will describe similarities and differences among cultures; demonstrate knowledge of and sensitivity to cultural values and issues; and assess how global markets impact business decision-making.
Analyze Critically
To meet this goal, students will demonstrate knowledge of the decision-making process; evaluate information for credibility and appropriateness; create and use appropriate quantitative analyses to inform decision making; and understand and describe the consequences that result from specific business decisions.
Plan Strategically
To meet this goal, students will formulate an organizational vision, mission, goals, and values; develop a business strategy; and critically evaluate and adjust business strategies.
Communicate Effectively
To meet this goal, students will effectively communicate orally; effectively communicate through writing reports, memos, and papers; and effectively communicate at the interpersonal level by working in teams on varying projects.

Option 1: Accounting Major is designed for students wishing to complete an accounting major that will enable them, upon graduation, to obtain a position in a corporate or not-for-profit organization.

Option 2: Accounting major / CPA is designed for students interested in obtaining a Certified Public Accountant (CPA) designation. The CPA designation requires the completion of 150 credit hours. Students wishing to meet the requirements to “sit” for the CPA exam can do so in four years by following a specified curriculum. Through careful planning additional competencies can be gained that will allow the student to consider other certifications.

Option 3: Accounting major / CPA / MBA is designed for students wishing to major in accounting, obtain the CPA designation, and complete the MBA program within a four year period.

Transfer Students

Transfer students must complete 20 hours of accounting courses required for the major at Carroll University.

Students transferring in accounting courses required for the Accounting major must have completed the course within 4 years of the transfer date to Carroll University. The transfer date is defined as the start date of courses at Carroll.

Any 300 or 400 level accounting courses applied to the Accounting major requirements must have been completed within 5 years of completion of the undergraduate degree. Credits that do not meet this requirement must be approved by the program faculty.

Required Courses: (80 Credits)

ACC 205 - Financial Accounting 4 Hour(s)
ACC 207 - Intermediate Accounting I 4 Hour(s)
ACC 208 - Intermediate Accounting II 4 Hour(s)
ACC 210 - Accounting Information Systems 2 Hour(s)
ACC 305 - Advanced Accounting I 4 Hour(s)
ACC 306 - Advanced Accounting II 4 Hour(s)
ACC 310 - Advanced Cost Accounting and Budgeting 4 Hour(s)
ACC 324 - Advanced Business Law 4 Hour(s)
ACC 375 - Pre-internship Seminar 2 Hour(s)
ACC 405 - Tax Accounting I 4 Hour(s)
ACC 406 - Tax Accounting II 4 Hour(s)
ACC 407 - Auditing 4 Hour(s)
ACC 414 - Accounting Theory 4 Hour(s)
ACC 480 - Internship in Accounting 1 - 12 Hour(s) *
BUS 290 - Principles of Business Law 2 Hour(s)
BUS 304 - Principles of Finance 4 Hour(s)
BUS 305 - Principles of Operations Management 4 Hour(s)
CMP 112 - Computational Thinking I 4 Hour(s)
CMP 114 - Computational Thinking II - Statistical Analysis Emphasis 4 Hour(s)
CSC 220 - Information Systems 4 Hour(s)
ECO 124 - Principles of Economics I - Microeconomics 4 Hour(s)
ECO 225 - Principles of Economics II - Macroeconomics 4 Hour(s)

Note:

* A minimum of 2 hours in ACC 480 is required for the major.

Recommended Courses for the CPA Exam

Recommended Courses for students who wish to sit for the CPA Exam

BUS 301 - Principles of Marketing 4 Hour(s)
BUS 302 - Principles of Management 4 Hour(s)
MAT 130 - Elementary Functions 4 Hour(s)
or Other higher level course of the same subject

Note:

CMP 112 and CMP 114 satisfy the Bachelor of Science requirement. Students can also take BUS 114 in place of CMP 114 . BUS 114 will satisfy the CMP 114 requirement for the major and CMP 112 and BUS 114 satisfy the Bachelor of Science requirement.

Bachelor of Science Requirements

The requirements for a Bachelor of Science degree are:

CMP 112 - Computational Thinking I 4 Hour(s) and
CMP 114 - Computational Thinking II - Statistical Analysis Emphasis 4 Hour(s)
or
MAT 140 - Calculus and Its Applications 4 Hour(s) or higher and
CSC 110 - Problem Solving through Programming 4 Hour(s)
ENG 170 - Writing Seminar 4 Hour(s)
Degree requirements cannot be waived.

Note:

Each major may have specific course sequencing requirements. For specific requirements, see “Required support courses” within each major