Carroll College, Helena Montana

Degree Requirements

Accounting Major Requirements

I. Major Program Requirements

Forty-eight semester credits of accounting, business, and economics courses:

  • BA 203-204 Principles of Accounting
  • BA 301-302 Business Law
  • BA 303-304 Intermediate Financial Accounting
  • BA 310 Governmental and Not-for-Profit Accounting
  • BA 311 Individual Federal Taxation
  • BA 313 Managerial Finance
  • BA 315 Cost Accounting
  • BA 365 Financial Analysis using Excel
  • BA 405 Auditing
  • BA 406 Auditing II
  • BA 407 Advanced Accounting
  • EC 201-202 Principles of Economics

II. Other Program Requirements

  • CS 213 Management Information Systems
  • MA 117 Difference Equations & Linear Algebra
  • or MA 131 Calculus of Single Variable Functions
  • or MA 121 Differential and Integral Calculus
  • MA 207 Elementary Statistics
  • Phil 107 Ethics or Phil 207 Business Ethics

Note for Students Interested in Certification in Public Accountancy: Beginning in 1997, Montana requires that individuals must have earned at least 150 semester credit hours, which includes the credits earned toward the baccalaureate degree, to become certified as a CPA. Students may continue to sit for the CPA exam with a bachelor's degree. Students attending Carroll College may take the 28 additional credit hours at Carroll College or at a graduate degree-granting institution. Further information is available from your academic advisor.

The 150 semester hour requirement includes a requirement of 24 upper division accounting hours and 24 business related hours. Business related courses also include computer applications and communications. Students should meet with their academic 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 375 Fundamentals of Management
  • BA 306 Marketing
  • BA 360 Accounting and Finance Information Systems
  • BA 417 CPA/CMA Review
  • EC 306 or EC 406 International Economics

Note: All degree students should review requirements for graduation as described in the catalog.

Course Descriptions

Course descriptions can be found in the Academic Catalog.

Accounting Minor Requirements

Minor Program Requirements
Twenty-one semester credits of accounting, including:

  • BA 203 Principles of Accounting I
  • BA 204 Principles of Accounting II
  • BA 303 Intermediate Financial Accounting
  • BA 313 Managerial Finance (optional)
  • BA 315 Cost Accounting
  • BA 360 Accounting and Finance Information Systems (optional)