Jul 25, 2024  
Undergraduate Catalog | 2020-2021 
Undergraduate Catalog | 2020-2021 Previous Edition

Accounting, B.S.

The Accounting program provides a learning environment in which students acquire conceptual and technical knowledge in the accounting and business areas as well as other essential capabilities for a successful accounting career. The undergraduate accounting curriculum is designed to enable students to:

  1.  effectively develop, measure, analyze, validate, and communicate financial and other information
  2.  understand the concepts and methods of economics, finance, marketing, quantitative methods, management, and information systems
  3.  develop skills, competencies and learning capacities that are essential for a broad education

Graduates should have an excellent foundation for careers in business, accounting and professional accounting.  A student who plans to become licensed as a certified public accountant in North Carolina must complete an additional 30 credit hours of academic study beyond the undergraduate accounting education.  A student can meet this requirement by completing the Master of Accountancy program (MAcc).  For details on the MAcc, please see the UNC Charlotte Graduate Catalog.

Admission Requirements


Freshman admission is competitive. Students who apply for this major and are accepted into the Belk College of Business are initially classified as Pre-Accounting (PACC) majors.  Students interested in pursuing a major in Accounting should seek admission to the Pre-Accounting program to ensure appropriate advising and support.  Students who complete the Progression Requirements listed below may declare an upper-division major in Accounting.

[A minimum grade of C is required for all Progression Courses. Students may attempt each of the Progression Courses listed above a maximum of two times.  An attempt is defined as a course that is completed with a final grade of A, B, C, D, or F.  Courses repeated under the UNC Charlotte Grade Replacement Policy are excluded from the GPA computation, but will count as an attempt.  Otherwise, all grades earned in repeated courses are included in the GPA computation.]

  • Declaration of Major and/or Progression Requirements:  Junior standing (60 credit hours or more); Pre-Accounting Requirements listed above; approved Change of Major form.  Pre-Accounting students should submit Change of Major forms to an Academic and Career Coach in the Belk College of Business Niblock Student Center. Students who fail to declare their upper-division major on time will be prohibited from declaring their upper-division major in the College if their GPA falls below a 2.5.  Students who do not meet the Progression Requirements above are ineligible for continuation in the Belk College of Business.


Transfer students interested in pursuing a Major in Accounting should seek admission to the Pre-Accounting program. Transfer admission requirements for the Pre-Accounting major include the following:

  • Minimum GPA:  2.5 overall and 2.5 in equivalent Progression Courses completed
  • Pre-Major/Prerequisite/Progression Courses:  See Progression Courses above

Degree Requirements

The following courses are required. Students may attempt each of these courses two times.

Degree Total = 120 Credit Hours

Grade Requirements

To obtain this degree, students must meet the University requirements of a GPA of at least 2.0 overall and in the courses for the major.  Students must earn a minimum grade of C in all required Progression, Core, and Major Courses.  When students repeat a course, both the old and new grades are included in the overall GPA.  Courses repeated under the Grade Replacement Policy are excluded from the overall GPA computation.  However, this repeated course does count as an attempt.  Students must also meet the Belk College of Business residency requirements listed under the “Degree Requirements” heading on the main College of Business page .

Honors Program

For details about the Business Honors Program, visit the program page .


Because the School of Accountancy is committed to experiential learning, it allows for Accounting majors to use one internship for academic credit. Permission of the Accounting Internship Coordinator is required before starting the internship. A minimum of ACCT 3312  or ACCT 3324  with a grade of C or above and an overall GPA of at least 2.5 are required. The student may not have a current or prior work history with the internship company.