University Catalog 2024-2025

Accounting (BS)

The Bachelor of Science in Accounting degree provides a general business foundation including courses in business statistics, statistical programming and business analytics with a depth of specialization in accounting issues and skills. Students develop interpersonal, teamwork and problem-solving skills, and learn how to apply technology in the accounting field. The curriculum includes financial and managerial accounting, taxation,  auditing, analytics and accounting information systems and provides students with the necessary credit hours to sit for the CPA exam. 

High achieving students completing the Bachelor of Science in Accounting program may choose to apply directly to the Master of Accounting (MAC) program, earning the graduate degree with just one additional year of coursework.  

Accounting Department
Poole College of Management
3102 Nelson Hall
Raleigh, NC 27695
Phone: (919) 515-4443
https://poole.ncsu.edu/accounting

Roby B. Sawyers, Ph.D., CPA
Department Head
FORVIS Professor of Accounting

Plan Requirements

Humanities and Social Sciences
Acad Writing Research 14
Select one of the following:3
Public Speaking
Interpersonal Communication
Argumentation and Advocacy
PSY 200Introduction to Psychology3
Select one of the following:3
Introduction to Agricultural & Resource Economics
Introduction to Agricultural & Resource Economics
Principles of Microeconomics
EC 202Principles of Macroeconomics3
Select one of the following:3
Communication for Engineering and Technology
Communication for Business and Management
Communication for Science and Research
GEP Humanities6
GEP US Diversity, Equity, and Inclusion3
Select one of the following: (verify requirement)
Managing Ethics in Organizations
History and Archaeology of Ancient Latin America
Contemporary Moral Issues
Ethical Problems in the Law
Ethics
World Language Proficiency (verify requirement)
Mathematical and Natural Sciences
GEP Natural Sciences7
Select one of the following: 13
Elements of Calculus
Calculus for Life and Management Sciences A
Calculus I
MA 114Introduction to Finite Mathematics with Applications3
or MA 242 Calculus III
Select one of the following:3
Economics and Business Statistics
Economics and Business Statistics
Introduction to Statistics II
Probability and Statistics for Engineers
Introduction to Statistical Inference and Regression
BUS 351Introduction to Business Analytics3
ST 307Introduction to Statistical Programming- SAS1
or ST 308 Introduction to Statistical Programming - R
Interdisciplinary Perspectives
GEP Interdisciplinary Perspectives2
Physical Education
GEP Health and Exercise Studies2
Corequisites
GEP Global Knowledge (verify requirement)
Major Requirements (Non-Acc)
M 100Personal and Professional Identity Development 41
or M 120 Professional Development and Career Planning
MIE 201Introduction to Business Processes3
BUS 320Financial Management3
MIE 330Human Resource Management3
BUS 340Information Systems Management3
BUS 360Marketing Methods3
BUS 370Operations and Supply Chain Management3
MIE 305Legal and Regulatory Environment3
MIE 480Business Policy and Strategy3
Major Requirements (Acc)
ACC 210Concepts of Financial Reporting 23
ACC 220Introduction to Managerial Accounting 13
ACC 310Intermediate Financial Accounting I 13
ACC 311Intermediate Financial Accounting II 13
ACC 330An Introduction To Income Taxation 13
ACC 340Accounting Information Systems 13
ACC 450Auditing and Assurance Services3
Analytics Focus (ACC)
Concentration
BUS/ACC 458Analytics: From Data to Decisions3
ACC 459 (BUS 459, ACC 411, ACC 440)3
Accounting Elective
Free Electives 313
Select one of the following:3
Individual Income Taxation
Business Valuation
Cost Accounting for Effective Management
Enterprise Resource Planning Systems: Implementation, Risk, and Analytics
Total Hours120
1

C- or better

2

C+ or better

3

Students should consult their academic advisors to determine how to complete this requirement.

4

M 100 for MGMTFY only

Acad Writing Research

Acad Writing Research
ENG 101Academic Writing and Research4
WLEN 101Academic Writing and Research4
Transfer Sequence
ENG 202Disciplinary Perspectives in Writing3
ENG 1GEP3

Semester Sequence

This is a sample.

 GPA Graduation Requirements

  • Overall GPA for all courses attempted at NC State must be 2.0 or higher; and
  • Overall GPA for all ACC courses attempted at NC State must be 2.0 or higher
Plan of Study Grid
First Year
Fall SemesterHours
M 100
Personal and Professional Identity Development 5
or Professional Development and Career Planning
1
ENG 101 Academic Writing and Research (or GEP Natural Sciences with Lab) 1 4
Select one of the following: 2 3
Elements of Calculus
Calculus for Life and Management Sciences A
Calculus I
MIE 201 Introduction to Business Processes 3
Free Elective 4 3
GEP Health and Exercise Studies 1
 Hours15
Spring Semester
MA 114
Introduction to Finite Mathematics with Applications
or Calculus III
3
Communications or Humanities 3
ENG 101 Academic Writing and Research (or GEP Natural Sciences with Lab) 1 4
EC 201
Principles of Microeconomics
or Introduction to Agricultural & Resource Economics
3
ACC 210 Concepts of Financial Reporting 3 3
 Hours16
Second Year
Fall Semester
ACC 220
Introduction to Managerial Accounting 3
or Introduction to Managerial Accounting
3
BUS 340 Information Systems Management 3
BUS/ST 350
Economics and Business Statistics
or Probability and Statistics for Engineers
or Introduction to Statistical Inference and Regression
3
GEP Natural Sciences 3
EC 202 Principles of Macroeconomics 3
 Hours15
Spring Semester
ACC 310 Intermediate Financial Accounting I 3 3
BUS 351 Introduction to Business Analytics 3
Select one of the following: 3
Financial Management
Marketing Methods
Operations and Supply Chain Management
Legal and Regulatory Environment
Human Resource Management
PSY 200 Introduction to Psychology 3
GEP US Diversity, Equity, and Inclusion 3
ST 307
Introduction to Statistical Programming- SAS
or Introduction to Statistical Programming - R
1
 Hours16
Third Year
Fall Semester
ACC 311 Intermediate Financial Accounting II 3 3
ACC 340 Accounting Information Systems 3
Select two of the following: 12 6
Financial Management
Marketing Methods
Operations and Supply Chain Management
Legal and Regulatory Environment
Human Resource Management
Advanced Writing (select one of the following) 15 3
Communication for Engineering and Technology
Communication for Business and Management
Communication for Science and Research
GEP Health and Exercise Studies 1
 Hours16
Spring Semester
ACC 330 An Introduction To Income Taxation 3 3
Select two of the following: 6
Financial Management
Marketing Methods
Operations and Supply Chain Management
Legal and Regulatory Environment
Human Resource Management
BUS 458 Analytics: From Data to Decisions 3
Communications or Humanities 3
 Hours15
Fourth Year
Fall Semester
ACC 450 Auditing and Assurance Services 3 3
ACC 459 or Accounting Elective 17, 18 3
GEP Interdisciplinary Perspectives 2
Free Elective 4 4
GEP Humanities 1 3
 Hours15
Spring Semester
Accounting Elective or ACC 459 17, 18 3
MIE 480 Business Policy and Strategy 3
Free Electives 19 6
 Hours12
 Total Hours120
1

A grade of C- or better is required. 

2

MA 131 or MA 141 are encouraged for students who qualify and aspire to take additional calculus.  For students completing MA 141, one credit of MA141 will count as free elective credit.

3

ACC COURSES REQUIRING “C- or C+” PREREQUISITES:

ACC 310: C+ or better in ACC 210                              

ACC 311: C- or better in ACC 310

ACC 330: C- or better in ACC 210                               

ACC 410: C- or better in ACC 210

ACC 420: C- or better in ACC 200 or 220                  

ACC 440: C- or better in ACC 340

ACC 450: C- or better in ACC 311

4

Free elective credit will not be allowed for FL 101 or 105 (in any language in which proficiency requirement is met), and MA 101, 103, 105. ACC 495/498/499 can count for up to 6 hours of free electives.  Free electives may be taken for credit only

* Students must also complete as a part of their degree requirements one course from the GEP U.S. Diversity list (no credit hour requirement) and one course from the GEP Global Knowledge list (no credit hour requirement)

5

M 100 for MGMTFY only

Career Opportunities

The field of accounting deals with identifying, measuring and communicating information to assist individuals and companies in making informed economic decisions. Accounting provides students with excellent career opportunities. Individuals graduating with an accounting degree can expect to be exposed to all aspects of an organization from a broad top-down perspective.

Career Titles

  • Actuary
  • Bank and Branch Managers
  • Benefits Manager
  • Bookkeeper
  • Brokerage Clerk
  • Budget Accountant
  • Budget Analyst
  • Business Professor
  • Buyer
  • Certified Public Accountant (CPA)
  • Chief Financial Officer
  • Compensation Administrator
  • Controller
  • Cost Accountant
  • County or City Auditor
  • Credit Analyst
  • Economics Professor
  • Economist
  • Financial Aid Counselor
  • Financial Aid Director
  • Financial Analyst
  • Financial Examiner
  • Financial Manager
  • Financial Planner
  • Financial Services Sales Agent
  • Foreign Exchange Trader
  • General and Operations Managers
  • Government Budget Analyst
  • Import/Export Customs Broker
  • Insurance Adjuster
  • Insurance Claim Examiner
  • Insurance Claims Adjuster
  • Insurance Underwriter
  • Internal Auditor
  • Investment Fund Managers
  • Loan Counselor
  • Loan Officer
  • Market Research Analyst
  • Operations Research Analyst
  • Property Accountant
  • Purchasing Agent
  • Purchasing Manager
  • Retail Buyer
  • Securities and Commodities Sales Agent
  • Securities Broker
  • Systems Accountant
  • Tax Accountant
  • Tax Auditor
  • Tax Collector
  • Tax Examiner
  • Tax Preparer
  • Title Searchers
  • Treasurer

Learn More About Careers

NCcareers.org
Explore North Carolina’s central online resource for students, parents, educators, job seekers and career counselors looking for high quality job and career information.

Occupational Outlook Handbook
Browse the Occupational Outlook Handbook published by the Bureau of Labor Statistics to view state and area employment and wage statistics. You can also identify and compare similar occupations based on your interests.

Career One Stop Videos
View videos that provide career details and information on wages, employment trends, skills needed, and more for any occupation. Sponsored by the U.S. Department of Labor.

Focus 2 Career Assessment (NC State student email address required)
This career, major and education planning system is available to current NC State students to learn about how your values, interests, competencies, and personality fit into the NC State majors and your future career. An NC State email address is required to create an account. Make an appointment with your career counselor to discuss the results.

American Institute of CPAs: Student Careers

Focus 2 Apply Assessment (Available to prospective students)
A career assessment tool designed to support prospective students in exploring and choosing the right major and career path based on your unique personality, interests, skills and values. Get started with Focus 2 Apply and see how it can guide your journey at NC State.