Sep 18, 2018  
University Undergraduate Catalog 2017-2018 
    
University Undergraduate Catalog 2017-2018 [ARCHIVED CATALOG]

Accounting, B.B.A.


Raghavan Iyengar, Chair
Telephone:  (919) 530-7378
Email:  riyengar@nccu.edu
Office:  324 C.T. Willis Building

Curriculum Requirements


Accounting is a major designed for those students preparing for careers in public, private, and governmental accounting. The curriculum and related courses have been designed to provide students with the necessary accounting background for understanding the broad operational aspects of a business organization. Students will receive an in-depth understanding of accounting theory and concepts, preparation and interpretation of financial statements, and techniques of financial analysis as well as an understanding of federal income tax theory as it pertains to individuals and corporations. The Bachelor of Business Administration (B.B.A.) degree program with a major in accounting requires the satisfactory completion of the specified curriculum.

1. 124 Credit Hours:


Complete a minimum cumulative grade point average of 2.0 for all course work completed at North Carolina Central University.  Complete prerequisite courses with a grade of “C” or better.

2. General Education Requirement:


I. Communication Skills (9 credit hours)


II. Mathematics and Science (9-11 credit hours)


IV. Arts and Humanities (6 credit hours)


V. Health and Wellness (4 credit hours)


3. Program Requirements:


Non-departmental requirements:


Departmental requirements:


Major Core Requirements:


All candidates for the Bachelor of Business Administration (B.B.A) degree are required to satisfactorily complete the Core Business Requirements with a minimum grade point average of 2.0 and with no more than two courses with a grade of “D.” 

 

Major Requirements:


Complete each prescribed course of the major or concentration and departmental electives requirements with a grade of “C” or better;

See academic advisor to get approved Accounting electives.

4. Concentration Requirements


5. Additional Requirements


Program Notes:


Each course used to satisfy the unrestricted electives may be selected from among all the courses offered by the University.

Students must obtain prior written approval.

Four-Year Curriculum Plan


Four-Year Curriculum Plan in Accounting

For key to symbols used, please see ‘key’ below.

Freshman Year

Many courses listed in the first year of this plan are specific to this degree program and may not fulfill degree requirements for other programs at the University. Students are advised that changing their program of study from this major to another major, after the first year, can extend the time until graduation by a semester or more.

Fall Semester

*  ENG 1110  -  English Composition I ( 3 )  

*  MATH 1100  -  College Algebra and Trigonometry I ( 3 )  

*  Modern Foreign Language II (3)

*  UNIV 1100  -  First Year Seminar ( 2 )  

+  MGT 1100  -  Business Orientation ( 1 )  

+  CIS 1100  -  Business Computer Applications ( 2 )  

Semester Hours: 14

Spring Semester

*  ENG 1210  -  English Composition II ( 3 )  

*  SCI GEC Requirement (3)

*  ECON 2100  -  Principles of Microeconomics ( 3 )  

+  CIS 2400  -  Fundamentals of Information Systems ( 3 )  

HUM 2410  -  Arts & Humanities I ( 3 )   or

HUM 2420  -  Arts & Humanities II ( 3 )  

Semester Hours: 15

Sophomore Year

Fall Semester

*  HIST 1320  -  World Societies ( 3 )  

*  ECON 2200  -  Principles of Macroeconomics ( 3 )  

+  ACCT 2400  -  Principles of Accounting I ( 3 )  

*  HEDU 1531  -  Health ( 2 )  

+ MGT 3400  -  Business Communications ( 3 )  

+  DSC 2000  -  Quantitative Methods for Business and Economics ( 3 )  

Semester Hours: 17

Spring Semester

+  DSC 2010  -  Elementary Statistics ( 3 )  

* HUM - GEC Requirement (3)

+  ACCT 2500  -  Principles of Accounting II ( 3 )  

* SOCI 2000  -  Global Societies and Human Behavior ( 3 )   or

*  PSY 2100  -  General Psychology ( 3 )  

* SCI - GEC Requirement (3)

+  MGT 3010  -  Career Readiness ( 1 )  

Semester Hours: 16

Junior Year

Fall Semester

=  ACCT 3600  -  Intermediate Accounting I ( 3 )  

=  ACCT 4110  -  Cost Accounting ( 3 )  

+  DSC 3020  -  Statistical Analysis ( 3 )  

+  MGT 3000  -  Organization and Management ( 3 )  

+  FIN 3200  -  Principles of Finance ( 3 )  

*  PEDU 1541  -  Fitness ( 2 )  

Semester Hours: 17

Spring Semester

=  ACCT 3620  -  Intermediate Accounting II ( 3 )  

+ DSC 3300  -  Decision Sciences ( 3 )  

+  MKT 3210  -  Principles of Marketing ( 3 )  

+  ACCT 3300  -  Computer Applications in Accounting and Finance ( 3 )  

+  BLAW 3100  -  Legal Environment of Business I ( 3 )  

Semester Hours: 15

Senior Year

Fall Semester

=  ACCT 4300  -  Advanced Accounting ( 3 )  

=  ACCT 4400  -  Introduction to Federal Income Taxes ( 3 )  

& Unrestricted Elective (3)

+  DSC 3750  -  Operations Management ( 3 )  

# ACCT - Elective (3)

Semester Hours: 15

Spring Semester

=  BLAW 3120  -  Legal Environment of Business II ( 3 )  

=  ACCT 4320  -  Auditing ( 3 )  

& Unrestricted Elective (3)

+  MGT 4740  -  Strategic Management ( 3 )  

# ACCT - Elective (3)

Semester Hours: 15

Total Minimum Credit Hours: 124

See academic advisor to get approved Accounting electives.

Each course used to satisfy the unrestricted electives may be selected from among all the courses offered by the University.

Students must obtain prior written approval.

Key to symbols used:

Distribution of Hours

* General Education Curriculum - 42

+ Core Business Requirements - 49

= Accounting Required Courses - 21

# Accounting Electives - 6

& Unrestricted Electives - 6