May 23, 2024  
Undergraduate Catalog 2021-2022 
Undergraduate Catalog 2021-2022 [ARCHIVED CATALOG]

Accounting, BA

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Transfer Policy

A student may transfer in the following:

  1. the common Business core courses except for BUS 450 - Business Policy  and no more than 6 credit hours from BUS 320 , BUS 340 , BUS 344 , BUS 360 , and BUS 370 .
  2. no more than 6 credit hours from the required major courses.


Students in the Charles M. Snipes School of Business & Economics may elect to pursue honors work. To be eligible for honors, students must:

  • have a 3.2 cumulative GPA;
  • have a 3.5 GPA in the major; and
  • have completed ACC 231  and BUS 300 , BUS 340 , BUS 360  and CSC 175  or have been invited to apply by the faculty of the Charles M. Snipes School of Business & Economics;
  • have successfully complete BUS 320  and BUS 344  as honors courses;
  • have successfully complete BUS 499  concurrently with BUS 450, which includes a specific business written analysis report and an oral presentation to the faculty of the Charles M. Snipes School of Business & Economics.

The major in Accounting provides specialized accounting training augmented by the courses in the business core. The combination of the specialized information and the common body of knowledge provide the aspiring accountant the necessary tools for the workplace. For the Accounting student desiring to become a Certified Public Accountant (CPA), additional courses are available as electives at the undergraduate and graduate level. The graduate is eligible to sit for the Certified Public Accounting examination and the Certified Management Accounting examination upon completion of the program and courses required by The Examining Body. Career possibilities exist in public accounting practice, corporate accounting and finance, and governmental operations. The Accounting major earns a B. A. degree. Course requirements for the Accounting major are as follows:

Core Curriculum Requirements (55-62 Hours)

The Core Curriculum 

Technical Requirements (3 Hours)


Students intending to take the CPA exam will be advised to use their free electives to take these additional courses required for success on the exam

  • ACC 421 - Governmental, Non-Profit, International
  • ACC 430 - Corporation, Partnership, Estate Tax
  • Hours: 3

General Elective Credits

(If Needed)

Total Credit Hours (Minimum) 128

On occasion, technical and/or program requirements may also meet specific core curriculum requirements. Please confer with your program advisor to determine which courses, if any, may be counted accordingly.

All Bachelors programs at Lenoir-Rhyne require at least 128 credit hours. If, in combination, core, technical, and program requirements do not generate at least 128 hours, additional credits must be completed to achieve 128 hours. These classes may be general electives, or a student may complete a minor or additional major.

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