Accounting

Students attend a career fair at MU

The Accounting Department offers professional core courses and upper level accounting courses for majors and minors to prepare students for careers as professional accountants in industry, government, non-profit organizations, and financial institutions. Graduates with accounting majors will be qualified to sit for the Certified Public Accountant exam in North Carolina, as well as many other states. The course of study emphasizes both a conceptual and applied understanding of business information and accounting. The Accounting Department also prepares students for graduate studies in accounting, business, law, and related fields.


Degrees Awarded

Bachelor of Science (B.S.), Bachelor of Applied Science (B.A.S.), Associate of Arts (A.A.)


Major Requirements: Bachelor of Science

In addition to the foundation core and the professional core courses required for all majors in the Reeves School of Business, the following courses are required for a degree in accounting with a C or better in all accounting courses. The Accounting major consists of 54 s.h. distributed as follows:

Reeves School of Business Foundation Core Requirements

  • ACC 2510 Principles of Financial Accounting (3 s.h.)
  • ACC 2530 Principles of Managerial Accounting (3 s.h.)
  • BUS 2160 Statistics for Business and Economics (3 s.h.)
  • ECO 2610 Principles of Macroeconomics (3 s.h.)
  • ECO 2620 Principles of Microeconomics (3 s.h.)

Reeves School of Business Professional Core Requirements

  • BUS 2430 Management & Organization (3 s.h.)
  • BUS 3320 Managerial Finance (3 s.h.)
  • BUS 3520 Business Law I (3 s.h.)
  • BUS 4700 Business Policy & Strategy (3 s.h.)
  • MKT 2510 Principles of Marketing (3 s.h.)

Required Accounting Courses

  • ACC 3410 Intermediate Accounting I (3 s.h.)
  • ACC 3420 Intermediate Accounting II (3 s.h.)
  • ACC 3450 Cost Accounting I (3 s.h.)
  • ACC 3850 Federal Income Taxation I (3 s.h.)
  • ACC 3860 Federal Income Taxation II (3 s.h.)
  • ACC 4900 Auditing (3 s.h.)

Electives

Select two courses (6 s.h.) from the following (Note: For those planning to take the Certified Public Accountant exam, ACC 4630 and ACC 4810 are recommended. An elective course for any Reeves School of Business major may only be used to meet the requirements of one major. A required class in any Reeves School of Business major may not be used as an elective for another Reeves School of Business major.):

  • ACC 3010 Fraud Examination (3 s.h.)
  • ACC 3460 Cost Accounting II (3 s.h.)
  • ACC 4160 Accounting Internship (3 s.h.)
  • ACC 4310 Accounting Information Systems (3 s.h.)
  • ACC 4620 International Accounting (3 s.h.)
  • ACC 4630 Fund Accounting (3 s.h.)
  • ACC 4810 Advanced Accounting (3 s.h.)
  • ACC 4850 Special Topics in Accounting (3 s.h.)
  • ACC 4910 Advanced Auditing (3 s.h.)
  • ACC 4990 Independent Study in Accounting (3 s.h.)

Available Concentrations for Accounting Majors


Major Requirements: Bachelor of Applied Science

Admission to this program requires completion of an A.A.S. (Associate of Applied Science) in Accounting from an accredited university or community, technical, or junior college.

Additional Requirements

Completion of 62 s.h. above the A.A.S., to include any General Education core requirements and any Reeves School of Business foundation core requirements (listed above under the Bachelor of Science requirements) not met in the A.A.S. degree as well as the following area specific requirements:

  • ACC 3410 Intermediate Accounting I (3 s.h.)
  • ACC 3450 Cost Accounting (3 s.h.)
  • ACC 3850 Federal Income Tax I (3 s.h.)
  • ACC 4900 Auditing (3 s.h.)
  • BUS 2430 Management and Organization* (3 s.h.)
  • BUS 3520 Business Law (3 s.h.)
  • FIN 3000 Personal Finance or FIN 3320 Managerial Finance (3 s.h.)
  • MKT 2510 Principles of Marketing* (3 s.h.)
  • Two additional upper-level ACC courses (6 s.h.)

* This course may already be included in the student’s A.A.S. degree.


Minor Requirements

The Accounting minor consists of 18 s.h. distributed as follows:

Required Courses

  • ACC 2510 Principles of Financial Accounting (3 s.h.)
  • ACC 2530 Principles of Managerial Accounting (3 s.h.)
  • ACC 3410 Intermediate Accounting I (3 s.h.)
  • ACC 3420 Intermediate Accounting II (3 s.h.)

Electives

Select two courses (6 s.h.) from the following:

  • ACC 3010 Fraud Examination (3 s.h.)
  • ACC 3450 Cost Accounting I (3 s.h.)
  • ACC 3460 Cost Accounting II (3 s.h.)
  • ACC 3850 Federal Income Taxation I (3 s.h.)
  • ACC 3860 Federal Income Taxation II (3 s.h.)
  • ACC 4160 Accounting Internship (3 s.h.)
  • ACC 4310 Accounting Information Systems (3 s.h.)
  • ACC 4620 International Accounting (3 s.h.)
  • ACC 4630 Fund Accounting (3 s.h.)
  • ACC 4810 Advanced Accounting (3 s.h.)
  • ACC 4900 Auditing (3 s.h.)
  • ACC 4910 Advanced Auditing (3 s.h.)

Associate of Arts Concentration Requirements

The Accounting A.A. concentration consists of 18 s.h. distributed as follows:

Required Courses

  • ACC 2510 Principles of Financial Accounting (3 s.h.)
  • ACC 2530 Principles of Managerial Accounting (3 s.h.)
  • ACC 3410 Intermediate Accounting I (3 s.h.)
  • ACC 3420 Intermediate Accounting II (3 s.h.)

Electives

Select two courses (6 s.h.) from the following:

  • ACC 3010 Fraud Examination (3 s.h.)
  • ACC 3450 Cost Accounting I (3 s.h.)
  • ACC 3460 Cost Accounting II (3 s.h.)
  • ACC 3850 Federal Income Taxation I (3 s.h.)
  • ACC 3860 Federal Income Taxation II (3 s.h.)
  • ACC 4160 Accounting Internship (3 s.h.)
  • ACC 4310 Accounting Information Systems (3 s.h.)
  • ACC 4620 International Accounting (3 s.h.)
  • ACC 4630 Fund Accounting (3 s.h.)
  • ACC 4810 Advanced Accounting (3 s.h.)
  • ACC 4900 Auditing (3 s.h.)
  • ACC 4910 Advanced Auditing (3 s.h.)

Accreditation

ACBSP Accredited SealThe Reeves School of Business is nationally accredited by the Accreditation Council for Business Schools and Programs (ACBSP) to offer the following degrees: the Professional Master of Business Administration (M.B.A.) with a focus in Organizational Management and Leadership, the Bachelor of Science (B.S.) in Accounting, Business Administration, Entrepreneurship, Financial Economics, Management, Marketing, and Sport Management.  Additionally, a minor in Accounting; Business Administration; Entrepreneurship; Financial Economics; Human Resource Management; International Business; Management; Marketing; Professional Tennis Management; Resort, Club, and Hospitality Management; and Sport Management is accredited.  Finally, a B.S. degree in Accounting, Business Administration, Financial Economics or Marketing with a PGA Golf Management Concentration; Professional Tennis Management; Resort, Club, and Hospitality Management; and Sport Management Concentration is accredited.

Beginning in the fall 2019, the University offers the Bachelors of Applied Science in Accounting degree, as well as, the Bachelors of Applied Science in Business degree. Currently, we are seeking accreditation from the ACBSP for these two degree programs.

Contact the Accounting Program

Dr. Mary Kirchner

Mary Kirchner, Ph.D., CPA

Chair, Accounting, Business & Management; Professor of Accounting
(910) 630-7048
Clark 116
Dr. Mary Kirchner
Mary Kirchner, Ph.D., CPA

Chair, Accounting, Business & Management; Professor of Accounting

B.A., University of Alabama; M.A., University of Iowa; M.Acc., Ph.D., University of Tennessee, Knoxville; CPA.

Teaching Philosophy:

I honestly believe that every student can learn and use accounting. I love to teach. Different styles of teaching are integrated into my courses to meet the needs of my students. If a student puts forth a reasonable effort, I want that effort to pay off in spades. Learning accounting is an individual accomplishment but requires a team effort.

Research:

Her primary research interest is strategic behavior by individuals in response to social change.

Personal Interests:

Die-hard sports fan, avid cook, swimmer, camper, and international traveler. Leads annual study abroad trip to Guatemala over Spring Break.

(910) 630-7048
Clark 116