Degree Requirements

Accounting Major Requirements

Forty-five 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  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 related 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 313 Managerial Finance (optional)
BA 315 Cost Accounting
BA 360 Accounting and Finance Information Systems (optional)