College of Business

Department of Accounting

Don Schisler, Chairperson, 3208 Bate Building

BSBA in Management Accounting

The BSBA in management accounting is intended for students who aspire to enter the accounting profession in the private and public sector (e.g., governmental, internal audit, and managerial accounting positions). It is not intended to prepare students for professional certification as a certified public accountant. If professional certification as a certified public accountant is desired, then students should refer to the requirements for the BSA/MSA degree program. Students pursuing the BSBA in management accounting must earn a minimum grade of C in accounting courses to satisfy any upper-level accounting course prerequisites. Also, to graduate, students must earn a minimum grade of C and a minimum cumulative GPA of 2.0 in all 3000- and 4000-level accounting courses taken. Minimum degree requirement is 120 s.h. of credit as follows:

1. Foundations curriculum requirements (See Section 4, Foundations Curriculum Requirements for all Baccalaureate Degree Programs), including those listed below - 42 s.h.

   BIOL 1060. Environmental Biology (4) (F,S,SS) (FC:SC) or CHEM 1020. General Descriptive Chemistry (4) (FC:SC) or GEOL 1700. Environmental Geology (4) (F,S) (FC:SC) or PHYS 1050. Physics and the Environment (4) (F,S,SS) (FC:SC)

   COMM 2420. Business and Professional Communication (3) (F,S,SS) (FC:FA)

   ECON 2113. Principles of Microeconomics (3) (F,S,SS) (FC:SO)

   ECON 2133. Principles of Macroeconomics (3) (F,S,SS) (FC:SO) (P: ECON 2113)

   MATH 1066. Applied Mathematics for Decision Making (3) (F,S,SS) (FC:MA) (P: Appropriate score on mathematics placement test or approval of dept chair)

   PHIL 2274. Business Ethics (3) (WI*) (F,S,SS) (FC:HU) or PHIL 2275. Professional Ethics (3) (WI*) (F,S,SS) (FC:HU)

   PSYC 1000. Introductory Psychology (3) (F,S,SS) (FC:SO)

   SOCI 2110. Introduction to Sociology (3) (F,S,SS) (FC:SO)

2. Cognates - 6 s.h.

   ENGL 3880. Writing for Business and Industry (3) (WI) (F,S,SS) (P: ENGL 1200)

   MATH 2283. Statistics for Business (3) (F,S,SS) (P: MATH 1065 or 1066 or equivalent)

3. Business core - 36 s.h.

   ACCT 2401. Financial Accounting (3) (F,S,SS) (P: MATH 1065 or 1066 or 2119 or 2121 or 2171)

   ACCT 2521. Managerial Accounting (3) (F,S,SS) (P: ACCT 2401)

   FINA 2244. Legal Environment of Business (3) (F,S,SS)

   FINA 3724. Financial Management (3) (F,S,SS) (P: ECON 2113; MATH 2283; P/C: ACCT 2521)

   MGMT 3302. Management of Organizations (3) (F,S,SS) (P: ECON 2113, 2133; ACCT 2401)

   MGMT 4842. Business Policy (3) (WI) (F,S,SS) (P: OMGT 3123; FINA 3724; MKTG 3832; MGMT 3302; declared major in the College of Business; senior standing)

   MIS 2223. Introduction to Computers (3) (F,S,SS)

   MIS 3063. Introduction to Management Information Systems (3) (F,S,SS) (P: MIS 2223)

   MKTG 3832. Marketing Management (3) (F,S,SS) (P: ECON 2113)

   OMGT 3123. Operations and Supply Chain Management (3) (F,S,SS) (P: MATH 2228 or 2283; MIS 2223.)

   OMGT 3223. Business Decision Modeling (3) (F,S,SS) (P: Minimum grade of C in MIS 2223, MATH 1066 or 2119 or 2121 or 2171, 2283)

   Choose one international perspectives course from:

   ACCT 4451. International Accounting (3) (F,S) (P: FINA 3724)

   FINA 4454. International Finance (3) (S) (P: FINA 3724)

   MGMT 3352. International Business (3) (F,S,SS) (P: MGMT 3302)

   MKTG 3852. Cultural Environment of International Business (3) (F,S) (P: Junior standing; completion of a minimum of 3 s.h. in ECON [may be specified by dept])

   MKTG 4992. International Marketing (3) (WI) (F,S) (P: MKTG 3832)

4. Core - 15 s.h.

   ACCT 3551. Intermediate Accounting I (3) (F,S,SS) (P: ACCT 2521; P/C: FINA 3724)

   ACCT 3561. Intermediate Accounting II (3) (F,S,SS) (P: ACCT 3551)

   ACCT 3621. Cost Accounting (3) (F,S) (P: ACCT 2521)

   ACCT 3851. Accounting Information Systems (3) (F,S) (P/C: ACCT 3551)

   ACCT 4611. Taxation for Decision Making (3) (WI) (F,S) (P: ACCT 3551)

   ACCT 4631. Internal Auditing (3) (F,S) (P: ACCT 3621; ACCT 3851)

   ACCT 4641. Government and Not-for-Profit Accounting (3) (F,S) (P: ACCT 3551)

   Choose 3 s.h. from:

   ACCT 3731. Advanced Accounting and Nonprofit Accounting (3) (F,S) (P: ACCT 3561)

   ACCT 4621. Controllership Topics (3) (F,S) (P: ACCT 3551; ACCT 3621)

   FINA 3824. Financial Analysis and Planning (3) (F,S) (P: FINA 3724)

   MGMT 4402. Human Resource Management (3) (F,S) (P: MGMT 3202)

   OMGT 4743. Logistics and Materials Management (3) (F) (P: OMGT 3123)

5. Electives (non-business electives to complete 60 s.h. outside the College of Business)

BSA/MSA (Five-Year, Combined Degree Program in Accounting)

The master of science in accounting provides academic preparation for professional careers in accounting. Students who successfully complete all program requirements are jointly awarded the BSA and MSA degrees at the end of five years of study.

Students who have been admitted to both the College of Business and the Department of Accounting may apply for admission to the BSA/MSA program during their sixth semester. Acceptance decisions are made after completion of 90 s.h. and are based on academic performance appropriate for graduate studies, score on the Graduate Management Admissions Test (GMAT), letters of recommendation, and other relevant information. Admission to the graduate program is a prerequisite to enrollment in any graduate course.

Applications for direct admission into the MSA program are invited from students with undergraduate degrees in accounting and from students with degrees in areas other than accounting. Required courses and other program requirements for each applicant must be individually determined. Minimum degree requirement for the combined program is 150 s.h. of credit as follows:

1. Foundations curriculum requirements (See Section 4, Foundations Curriculum Requirements for all Baccalaureate Degree Programs), including those listed below - 42 s.h.

   BIOL 1060. Environmental Biology (4) (FC:SC) or CHEM 1020. General Descriptive Chemistry (4) (FC:SC) or GEOL 1700. Environmental Geology (4) (F,S) (FC:SC) or PHYS 1050. Physics and the Environment (4) (F,S,SS) (FC:SC)

   COMM 2420. Business and Professional Communication (3) (F,S,SS) (FC:FA)

   ECON 2113. Principles of Microeconomics (3) (F,S,SS) (FC:SO)

   ECON 2133. Principles of Macroeconomics (3) (F,S,SS) (FC:SO) (P: ECON 2113)

   MATH 1066. Applied Mathematics for Decision Making (3) (F,S,SS) (FC:SO) (P: Appropriate score on mathematics placement test or approval of dept chair)

   PHIL 2275. Professional Ethics (3) (WI*) (F,S,SS) (FC:HU)

   PSYC 1000. Introductory Psychology (3) (F,S,SS) (FC:SO)

   SOCI 2110. Introduction to Sociology (3) (F,S,SS) (FC:SO)

2. Cognates - 9 s.h.

   ENGL 2730. Functional Grammar (3) (WI) (F,S,SS) (P: ENGL 1200) or ENGL 3870. Introduction to Editing and Abstracting (3) (F,S) (P: ENGL 1200)

   ENGL 3880. Writing for Business and Industry (3) (WI) (F,S,SS) (P: ENGL 1200)

   MATH 2283. Statistics for Business (3) (F,S,SS) (P: MATH 1065 or 1066 or equivalent)

3. Business core - 48 s.h.

   ACCT 2401. Financial Accounting (3) (F,S,SS) (P: MATH 1065 or 1066 or 2119 or 2121 or 2171)

   ACCT 2521. Managerial Accounting (3) (F,S,SS) (P: ACCT 2401)

   ACCT 6701. Regulation (3) (P: ACCT 6891; P/C: ACCT 6901)

   FINA 2244. Legal Environment of Business (3) (F,S,SS)

   FINA 3724. Financial Management (3) (F,S,SS) (P: ECON 2113; MATH 2283; P/C: ACCT 2521)

   FINA 6604. Financial Management II (3) (P: OMGT 6123; FINA 6144)

   MGMT 3302. Management of Organizations (3) (F,S,SS) (P: ECON 2113, 2133; ACCT 2401)

   MGMT 4842. Business Policy (3) (WI) (F,S,SS) (P: OMGT 3123; FINA 3724; MKTG 3832; MGMT 3302; declared major in the College of Business; senior standing)

   MGMT 6832. Human Resources (3) (P: MGMT 6102)

   MIS 2223. Introduction to Computers (3) (F,S,SS)

   MIS 3063. Introduction to Management Information Systems (3) (F,S,SS) (P: MIS 2223)

   MKTG 3832. Marketing Management (3) (F,S,SS) (P: ECON 2113)

   OMGT 3123. Operations and Supply Chain Management (3) (F,S,SS) (P: MATH 2228 or 2283, MIS 2223.)

   OMGT 3223. Business Decision Modeling (3) (F,S,SS) (P: Minimum grade of C in MIS 2223, MATH 1066 or 2119 or 2121 or 2171, 2283)

   OMGT 4293. Statistical Analysis (3) (F,S) (P: MATH 1066, 2283)

   Choose 3 s.h. from:

   ACCT 4451. International Accounting (3) (F,S) (P: FINA 3724)

   FINA 4454. International Finance (3) (S) (P: FINA 3724)

   MGMT 3352. International Business (3) (F,S,SS) (P: MGMT 3302)

   MKTG 3852. Cultural Environment of International Business (3) (F,S) (P: Junior standing; completion of a minimum of 3 s.h. in ECON [may be specified by dept])

   MKTG 4992. International Marketing (3) (WI) (F,S) (P: MKTG 3832)

4. Core - 39 s.h.

   ACCT 3551. Intermediate Accounting I (3) (F,S,SS) (P: ACCT 2521; P/C: FINA 3724)

   ACCT 3561. Intermediate Accounting II (3) (F,S,SS) (P: ACCT 3551)

   ACCT 3621. Cost Accounting (3) (F,S) (P: ACCT 2521)

   ACCT 3731. Advanced Accounting (3) (F,S) (P: ACCT 3561)

   ACCT 4641. Government and Not for Profit Accounting (3) (F,S)(P: ACCT 3551)

   ACCT 6611. Auditing (3) (F,S) (P: ACCT 3851 or consent of MSA advisor)

   ACCT 6801. Accounting Theory (3) (P: Consent of MSA advisor)

   ACCT 6811. Cost Accounting Theory (3) (P: Consent of MSA advisor) or ACCT 6911. Research in Taxation (3) (P: ACCT 6981; consent of MSA advisor) or ACCT course above 6600

   ACCT 6891. Federal Income Taxation (3) (P: ACCT 3561 or consent of MSA advisor)

   ACCT 6901. Advanced Federal Taxation (3) (P: ACCT 3731, 6891; or consent of MSA advisor)

   ACCT 6951. Auditing Seminar (3) (P: To be taken during final semester or consent of MSA advisor)

   ACCT 6981. The Professional Accounting Environment (3) (P: Candidate for graduation)

5. Undergraduate electives to complete requirements for graduation: 6 s.h. non-business electives to complete 60 s.h. outside the College of Business (OMGT 4293 serves as an AACSB approved outside the College of Business course). 6 s.h. may be in business and accounting courses not listed above. A minimum grade of C is required to satisfy any upper-level accounting prerequisites.

The Department of Accounting will not accept for credit upper-level courses (those numbered 3000 or above at ECU) taken at a junior college or community college. The department chairperson will determine on an individual basis the extent to which upper-level courses taken at senior colleges may be used to meet degree requirements at East Carolina University. All other East Carolina University Graduate School and College of Business requirements must be followed. Students not completing the entire curriculum will be required to meet the BSBA requirements in order to receive a bachelor’s degree. The BSA degree may not be awarded separately from the MSA.