Department of Accounting
The objective of the Accounting program is to educate students to commence and continue to develop in a wide range of professional accounting careers. This program provides conceptual and technical knowledge in the accounting and business areas which serves as a foundation for accounting career development.
The Accounting program is accredited by the American Assembly of Collegiate Schools of Business, which is recognized as the sole accrediting agency for baccalaureate degree programs in accounting by the U.S. Department of Education. Graduates find a wide range of professional careers in public practice, industry, financial institutions, government and non-profit organizations. Students who complete the program will meet the educational requirements of the State of North Carolina to take the Certified Public Accountant Examination.
ACCT 2121, 2122, 3136, 3138, 3139, 3140, 3141, 3146, 3147, 3148; BLAW 3150, COMM 1101, ECON 2101, 2102; FINN 3120, INFO 2130, 3130; MATH 1100, 1120; MGMT 3140, 3280; MKTG 3110, OPER 3100, POLS 1110, STAT 1220.
Students may place out of MATH 1100 with the math placement test. MGMT 3160, Business Communications, which most accounting majors take for the 3000 level writing intensive requirement, cannot replace COMM 1101 as a required course.
In addition to the University requirements of a GPA of at least 2.0 overall and in the 25 courses for the major listed above, a student must have a 2.0 GPA in all 3000-level required accounting courses and C's or better in ACCT 2122, 3138, and 3139 to obtain a B.S. degree in accounting. Consult the Department of Accounting for a Suggested Schedule to complete the B.S. degree with a major in Accounting.
Special Requirements for Acceptance into the Accounting Major with Freshman Standing and for Continuation into Junior- and Senior-Level Accounting Courses. Applicants must have a predicted grade point average of at least 2.20 according to the University's calculation. A GPA of 2.75 or more in the following 10 courses is required for enrollment in required junior- and senior-level courses in the Belk College of Business Administration: ENGL 1101 and 1102; MATH 1100, 1120 and STAT 1220; INFO 2130; ECON 2101 and 2102; and ACCT 2121 and 2122.
Special Requirements for Acceptance of Transfer Students into the Accounting Major. Applicants must present a grade point average of 2.75 or more in the following 10 courses or the portion they have completed: ENGL 1101 and 1102; MATH 1100, 1120 and STAT 1220; INFO 2130; ECON 2101 and 2102; and ACCT 2121 and 2122. Applicants who have not completed all 10 courses also must present an overall GPA of 2.5 or more. A GPA of 2.75 or more in the 10 courses is required for enrollment in required junior- and senior-level accounting courses.
Cooperative Education Program. Students in the Department of Accounting may obtain practical work experience related to their major by participating in the cooperative education program. The work experience must be closely related to the study of accounting and must be approved by the Co-op Adviser in the Accounting Department.
To be eligible for cooperative education, students must be juniors who have an overall GPA of at least 2.5 and have completed the progression courses required by the Belk College of Business Administration. Transfer students must complete at least 12 hours at UNC Charlotte to be eligible for cooperative education. Completion of courses related to the co-op position may be required prior to the co-op work experience. These courses will be established by the Co-op Adviser. Students must complete either two full-time alternating semesters of work or three consecutive part-time work semesters while taking a reduced academic load of no more than 9 credit hours. Students selected to work in a public accounting firm or for an internal audit position may complete program requirements by working one semester and either writing a paper or making a formal presentation before faculty and students.
Students planning to take the CPA Exam are encouraged to take the following in their senior year:
Accounting for Not-for-Profit Organizations. (ACCT 3130)........................................................3 Business Law II (BLAW 3250)..........................................3NOTE: To avoid overspecialization, students should normally take no more than two elective courses in accounting.