Accounting Major Requirements
Forty-fve semester credits of accounting, business, and economics courses:
BA 203-204 Principles of Accounting
BA 301-302 Business Law
BA 303-304 Intermediate Accounting
BA 310 Governmental and Not-for-Proft Accounting
BA 311 Individual Federal Taxation
BA 313 Managerial Finance
BA 315 Cost Accounting
BA 405 Auditing
BA 406 Auditing II
BA 407 Advanced Accounting
EC 201-202 Principles of Economics
Other Program Requirements
CS 213 Computer Applications in Business
or BA 365 Advanced Spreadsheet Applications
MA 117 Difference Equations & Linear Algebra
or MA 131 Calculus of Single Variable Functions
or MA 121-122 Differential and Integral Calculus
MA 207 Elementary Statistics
Note for Students Interested in Certification in Public Accountancy:
Beginning in 1997, candidates for certification in Montana must have
earned at least 150 semester hours of credit, including those earned
toward the baccalaureate degree. The 28 additional hours may be taken
at Carroll College or at a graduate degree-granting institution.
The 150 semester hour requirement includes a requirement of 24 upper
division accounting hours and 24 business related hours. Business re-
lated courses also include computer applications and communications.
Students should meet with their advisors to select appropriate courses
to satisfy the 150 hour or graduate school admission requirements.
If the student wishes to take the additional course work at Carroll, the
following courses are highly recommended:
BA 312 Corporate Income Taxation
BA 360 Accounting and Finance Information Systems
BA 365 Advanced Spreadsheet Applications
BA 417 CPA/CMA Review
EC 406 International Economics
Accounting Minor Requirements
Minor in Accounting
Twenty-one semester credits of accounting, including:
BA 203 Principles of Accounting I
BA 204 Principles of Accounting II
BA 303 Intermediate Accounting
BA 315 Cost Accounting
BA 313 Managerial Finance (optional)
BA 360 Accounting and Finance Information Systems (optional)