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Penelope L. Bagley, Chair

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Accounting students are encouraged to acquire a sound liberal education. They are expected to understand the broader purposes of business. Accounting courses in the curriculum are designed to develop strong professional capabilities which enable students to succeed in their chosen career paths in public accounting, managerial accounting and accounting for not-for-profit institutions such as hospitals or governmental entities.

Students are encouraged to consider planning a program of six to seven semesters and/or summer sessions of study beyond the sophomore level in order to:

1. Earn both the Bachelor of Science in Business Administration and the Master of Science degrees in accounting
2. Spend one-half or one semester as an intern (with pay) in accounting with a CPA firm, business firm, governmental entity, or not-for-profit private institution. Internships are optional.
3. Study in a selected area of accounting (for example, auditing or taxation) or a complementary discipline
4. Spend a summer session abroad to gain perspective on the international aspects of accounting/business

Students majoring in accounting may earn the BSBA degree in four to five semesters and/or summer sessions of study beyond the sophomore level. Credit toward the BSBA is given for approved internships. Prior to an internship the student must consult with the departmental chair or internship coordinator regarding courses that should be taken following the internship. A special option for accounting majors is a 400 hour (approximately 10 week) winter internship for six semester hours of credit. Students completing the special winter internships return to campus in mid-March and attend special “spring minimester” accounting courses to earn an additional six semester hours of credit, making a total of 12 hours of credit for the entire spring semester. The 10 week winter internships and spring “minimester” courses were offered first in North Carolina at Appalachian.

A laptop computer is required in all Walker College of Business programs. Please see the website business.appstate.edu/students for specific hardware information. Students have access to discounted hardware and software available through the University Bookstore and on‐line resources.

The Bachelor of Science in Business Administration degree in Accounting (301A/52.0301)

Students intending to qualify for one of the professional examinations in accounting should include the following courses in their curriculum as part of the requirements, electives or extra hours:
CPA Examination: ACC 3560 , ACC 5640, ACC 5660, ACC 5990
CMA Examination: ACC 5660, ACC 5990, ECO 3020 , FIN 3690  

The certifying agency should be contacted for specific examination requirements.

Undergraduate Minor in Accounting (301/52.0301) (for students not majoring in Accounting)
 

This catalog reflects fall and spring semester offerings. Go to www.summersessions.appstate.edu/ for courses offered in summer terms. (For an explanation of the prefixes used in the following courses, see the listing of Course Prefixes.)

SPECIAL NOTE ABOUT ENROLLMENT IN UPPER LEVEL BUSINESS COURSES:

Enrollment in 3000/4000 level courses in the Walker College of Business is limited to business majors admitted to the College of Business. An exception is allowed for other students, including business majors not yet admitted to the College of Business, to take a maximum of five business courses at the 3000-level or above, including graduate-level courses (unless more are specifically listed as required on the Program of Study for a non-business major, a required concentration, or a required minor). No exceptions beyond this will be allowed.

Please see course descriptions for important prerequisite information for 3000 level and 4000 level business courses.

Business majors are encouraged to complete all admission requirements by the beginning of the junior year. Students who are not admitted to the College of Business will not be allowed to early register for more than five business courses at the 3000-level or above, including graduate-level business courses, even if they anticipate they will be admitted to the College of Business by the beginning of the next semester. Non business majors must get a permit from the College of Business Undergraduate Advising Office to register for any business courses at the 3000-level or above in excess of the five allowed, when required on the program of study.

Programs

• Accounting, BSBA
• FYG - Accounting, BSBA (301A)

• Accounting Minor

Courses

• ACC 1050 - Survey of Accounting (3)
• ACC 1530-1549 - Selected Topics (1-4)
• ACC 2100 - Principles of Accounting I (3)
• ACC 2110 - Principles of Accounting II (3)
• ACC 2500 - Independent Study (1-4)
• ACC 2530-2549 - Selected Topics (1-4)
• ACC 3000 - Accounting Major and Career Readiness (1)
• ACC 3100 - Intermediate Accounting I (3)
• ACC 3110 - Intermediate Accounting II (3)
• ACC 3150 - Financial Statement Preparation and Analysis (3)
• ACC 3160 - Introduction to Individual Taxation (1)
• ACC 3200 - Cost Accounting (3)
• ACC 3500 - Independent Study (1-4)
• ACC 3510 - Junior Honors Thesis (1-3)
• ACC 3520 - Instructional Assistance (1)
• ACC 3530-3549 - Selected Topics (1-4)
• ACC 3555 - Accounting Analytics (3)
• ACC 3560 - Accounting for Non-Profit Organizations (3)
• ACC 3570 - Accounting Systems and Internal Control (3)
• ACC 3580 - Individual Income Taxation (3)
• ACC 3585 - Issues in International Taxation (3)
• ACC 3590 - Assessing Sustainability in a Global Business Environment (3)
• ACC 3900 - Internship (3, 6 or 9)
• ACC 4500 - Independent Study (1-4)
• ACC 4510 - Senior Honors Thesis (1-3)
• ACC 4530-4549 - Selected Topics (1-4)
• ACC 4550 - Intermediate Accounting III (3)
• ACC 4560 - Introduction to Auditing (3)
• ACC 4580 - Taxation of Business Entities (3)
• ACC 4590 - Advanced Accounting (3)
• ACC 4710 - Advanced Management Accounting in a Global Context (3)
• ACC 4730 - Accounting and International Business (3)
• ACC 4760 - Internal Auditing (3)

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