Bachelor of Science in Business Administration, Major in Accounting 

The B.S.B.A. in Accounting is offered to those students who seek preparation to become professional accountants. The degree provides students with the technical and analytical foundation of the discipline of accountancy. Students establish qualifications for careers in public accounting firms, financial institutions, commercial and industrial businesses, government agencies, not-for-profit institutions and other organizations.  


Requirements for the B.S.B.A. in Accounting (82-83 credits)

ACC 2010.  Financial Accounting (3)
ACC 2020.  Managerial Accounting (3)
ACC 3010.  Intermediate Accounting I (3)
ACC 3020.  Intermediate Accounting II (3)
ACC 3030.  Accounting Information Systems (3)
ACC 3040.  Cost Accounting (3)
ACC 4010.  Intermediate Accounting III (3)
ACC 4020.  Auditing (3)
ACC 4030.  Taxation (3)
ACC 4040.  Advanced Taxation (3)
ACC 4050.  Mergers and Acquisitions (3)
ACC 4090.  Accounting Issues (3)
BUA 2990.  Business Communications and Professional Development (3)
BUA 3050.  Business Law (3)
BUA 4990.  Strategic Management (3)
ECO 2030.   Principles of Macroeconomics (3)
ECO 2050.   Principles of Microeconomics (3)
FIN 3010.    Financial Management (3)
MFL 2991.   Intercultural Business Communication (1)
MGT 2220.  Organizational Behavior and Human Resource Management (3)
MGT 3280.  Operations and Supply Chain Management (3)
MIS 1100.    Information Technology for Decision Support (3)
MKT 2110.  Principles of Marketing (3)
MTH 1310.  Calculus for Business and Social Sciences (4) OR MTH 1410 Calculus I (4)
PHL 2043.   Business Ethics (4)
STS 2610.    Quantitative Methods (4)

And ONE course from the following (3 or 4 credits):

ECO 3460.   International Economics (4)
ECO 4430.  Comparative Economics (4)
MIS 3110.    Information Systems in a Global Environment (4)
MKT 3750.   International Marketing (3)

Note: For the majors in Accounting, Business Administration, Business Administration with a Concentration in Entrepreneurship, and International Business, at least 50 percent of traditional business credit hours in these majors must be completed at High Point University.  Traditional business subjects include courses with the following prefixes: ACC, BUA, ECO, ENT, FIN, MGT, MIS, MKT and SMG.

Each student is encouraged, but not required, to complete a work internship equivalent to at least two and one-half months of full-time work at approximately the mid-point in course work.  The School of Business assists in securing internships and credit may be earned for this internship.  Students who desire to sit for the CPA examination in North Carolina can satisfy all requirements necessary within the curriculum of the School of Business and should consult with the Chair of Accounting, Finance, and Economics as to which courses are necessary. 

Requirements to sit for the CPA examination in other states vary by state.  Students should consult with the State Board of CPA Examiners in the state in which they desire to practice.  North Carolina now requires 150 hours of coursework to be licensed as a CPA.   Students who desire to sit for the Certificate of Management Accounting (CMA) Exam, the Certificate of Internal Auditing (CIA) Exam, or other professional accounting exams should consult the Chair of the Department of Accounting, Finance, and Economics.