The NCCU Accounting Program: A Comprehensive Curriculum for Future Professionals

The Accounting program at North Carolina Central University (NCCU) is meticulously designed to equip students with the knowledge and skills necessary for successful careers in public, private, and governmental accounting. The curriculum and related courses provide students with the accounting background needed to understand the broad operational aspects of a business organization. Students receive an in-depth understanding of accounting theory and concepts, preparation and interpretation of financial statements, and techniques of financial analysis, as well as an understanding of federal income tax theory as it pertains to individuals and corporations.

A Welcoming and Resource-Rich Environment

The NCCU School of Business Accounting Department fosters a welcoming environment for aspiring accountants. The department prides itself on providing students with relevant, reliable, and useful information, essential for investors, lenders, and other stakeholders in making informed decisions in today's information age and globalized economy. The success of NCCU accounting graduates in professional certifications such as the Certified Public Accountant (C.P.A.) and Certified Management Accountant (C.M.A.) certifications is a testament to the program's quality. Many graduates pursue post-graduate studies in fields like law, Master of Accountancy (MAcc), and Master of Business Administration (M.B.A.).

The Accounting faculty at NCCU are regionally recognized for their research and teaching. Faculty members have published in nationally recognized journals such as The Accounting Review, Contemporary Accounting Research, Strategic Management Journal, Accounting Organizations and Society, and the Journal of Accounting and Public Policy. NCCU emphasizes teaching, maintaining small class sizes with an average student-teacher ratio of about 15:1. The university is actively involved in professional organizations, including the North Carolina Association of Certified Public Accountants (NCACPA) and the National Association of Black Accountants (NABA).

The Isaiah Tidwell Accounting Program

The Accounting B.B.A. program includes the Isaiah Tidwell Accounting Program, which aims to develop the next generation of talented accountants who will contribute to the financial health of businesses worldwide. This accounting degree ensures that students are well-prepared to be immediate contributors to the accounting industry upon graduation.

Isaiah Tidwell, a native of Charlotte, North Carolina, graduated from West Charlotte High School in 1963 and then attended North Carolina College at Durham (later named North Carolina Central University). He graduated with a degree in commerce in 1967 and later earned an M.B.A. from the Babcock Graduate School of Management at Wake Forest University.

Student Learning Goals and Outcomes

The B.B.A. program in Accounting focuses on developing the following skills and abilities in its students:

Effective Communication: Students will learn to write and present information clearly and effectively.
Ethical Awareness: Students will be able to identify potential ethical violations and analyze ethical dilemmas.
Technical Proficiency: Students will be able to compute various revenues, expenses, assets, and liabilities using generally accepted accounting principles (GAAPs).
Tax Expertise: Students will be able to use current tax laws to compute all key items.
Conceptual Understanding: Students will be able to identify and apply the concepts and methodologies utilized in financial accounting and reporting.
Data Analysis: Students will be able to use income tax databases to solve corporate tax compliance issues.

Curriculum Overview: B.B.A. in Accounting

To earn the Bachelor of Business Administration (B.B.A.) degree with a major in Accounting, students must complete a minimum of 120 credit hours and fulfill specific requirements across general education, program requirements, and major requirements.

General Education Requirements

The general education component ensures a well-rounded education and includes courses in:

Communication Skills (9 credit hours):
- ENG 1110 - English Composition I (3)
- ENG 1210 - English Composition II (3)
- Foreign Language (Level II) (3)
Science General Education Curriculum (GEC) Elective
Social Sciences (12 credit hours):
- ECON 2100 - Principles of Microeconomics (3)
- ECON 2200 - Principles of Macroeconomics (3)
- HIST 1320 - World Societies (3)
- PSY 2100 - General Psychology (3)
- SOCI 2000 - Global Societies and Human Behavior (3)
Arts and Humanities (6 credit hours):
- HUM 2410 - Arts & Humanities I (3) or HUM 2420 - Arts & Humanities II (3)
- HUM GEC Elective
Health and Wellness (4 credit hours):
- HEDU 1531 - Health (2)
- KIN 1541 - Fitness (2)
Social and Career Enhancement/Development (2 credit hours):
- UNIV 1100 - First Year Seminar (2)

Program Requirements

Candidates for the B.B.A. degree must satisfactorily complete the Core Business Requirements with a minimum grade point average of 2.0 and with no more than two courses with a grade of “D.”

Non-Departmental Requirements: Include courses from outside the Accounting Department that provide a foundational understanding of business principles.

Read also: Affording NCCU: A Guide

Departmental Requirements: Focus on core accounting principles and practices.

Major Core Requirements:

ACCT 2400 - Principles of Accounting I (3)
ACCT 2500 - Principles of Accounting II (3)
BLAW 3100 - Legal Environment of Business I (3)
CIS 1100 - Business Computer Applications (2)
CIS 2400 - Fundamentals of Information Systems (3)
DSC 2000 - Quantitative Methods for Business and Economics (3)
DSC 2010 - Elementary Statistics (3)
DSC 3750 - Operations Management (3)
FIN 3200 - Principles of Finance (3)
MGT 1100 - Business Orientation (1)
MGT 3000 - Organization and Management (3)
MGT 3010 - Career Readiness (3)
MGT 3400 - Business Communications (3)
MGT 4740 - Strategic Management (3)
MKT 3210 - Principles of Marketing (3)

Students must complete each prescribed course of the major or concentration and departmental electives requirements with a grade of “C” or better.

Concentration Requirements

The General Business concentration offers flexibility, allowing students to choose from a range of advanced business courses across various disciplines.

General Business Elective I (3)
General Business Elective II (3)
General Business Elective III (3)
General Business Elective IV (3)
General Business Elective V (3)
General Business Elective VI (3)
General Business Elective VII (3)

General Business Electives may be selected from an approved list of advanced Business courses according to a specified distribution across business disciplines (two courses from any four majors or concentrations). Each course used to satisfy the General Business concentration and the restricted requirements must be completed with a minimum grade of “C.”

Additional Requirements

4 Unrestricted Electives (12)

Each course used to satisfy the unrestricted electives may be selected from among all the courses offered by the University.

Read also: GPA Guidelines for NCCU Admission

Detailed Course Descriptions: Accounting (ACCT)

The Accounting curriculum includes a variety of courses designed to provide students with a comprehensive understanding of accounting principles and practices. Here's a detailed look at some of the core courses:

ACCT 2400 - Principles of Accounting I (3)

Prerequisites: MATH 1100, MATH 1410, or MATH 2010
This introductory course covers the accounting cycle for a proprietorship. Balance sheet items are covered in detail. The theory of accrual-based accounting and GAAP are detailed. The preparation of financial statements is explained. A special project and presentation involving GAAP will be required for MBA students taking this course.

ACCT 2500 - Principles of Accounting II (3)

Prerequisites: ACCT 2400
This course is a continuation of ACCT 2400. Topics covered include accounting for partnerships and corporations, bonds, stock investment, consolidations, analysis, and interpretation of financial statements, and an introduction to management accounting. MBA students will be required to make a presentation on a financial accounting topic. In order to major in Accounting, a grade of “B” or better must be earned in ACCT 2400 and ACCT 2500.

ACCT 3300 - Computer Applications in Accounting and Finance (3)

Prerequisites: CIS 1100, ACCT 2500, and FIN 3200
This course teaches students the functionality of Microsoft Excel and how to apply those skills to accounting and finance applications. The applications will include financial reporting, financial modeling, and financial analysis. It will also include the use of Excel in preparing depreciation schedules, inventory control, cash flow statements, cost-volume-profit analysis, cost of capital, capital budgeting, and financial forecasting.

ACCT 3600 - Intermediate Accounting I (3)

Prerequisites: ACCT 2500
A detailed study of theory, concepts, and methodologies underlying the preparation of the income statement, cash flow statement, and the statement of financial position. Emphasis is placed on the conceptual framework of financial accounting. Course materials focus on income measurement, valuation, and reporting issues related to assets and current and long-term assets. All prerequisite courses must be completed with a grade of “C” or better. In order to major in Accounting, a grade of “B” or better must be earned in ACCT 2400 and ACCT 2500.

ACCT 3620 - Intermediate Accounting II (3)

Prerequisites: ACCT 3600
This is a follow-up course to Intermediate Accounting I. This course focuses on income measurements, valuation, and reporting issues related to intangibles, current and long-term liabilities, bonds payable, pensions, leases, and taxes. All prerequisite courses must be completed with a grade of “C” or better. In order to major in Accounting, a grade of “B” or better must be earned in ACCT 2400 and ACCT 2500.

ACCT 3630 - Accounting Information Systems (3)

Prerequisites: CIS 1100 and ACCT 2500
This course focuses on the set of problems associated with the design and operation of information systems necessary to support the overall planning of an organization’s control system. All prerequisite courses must be completed with a grade of “C” or better. In order to major in Accounting, a grade of “B” or better must be earned in ACCT 2400 and ACCT 2500.

ACCT 4110 - Cost Accounting (3)

Prerequisites: ACCT 2500
A study of cost accounting systems for planning, control, and decision-making. Topics covered include job costing, process costing, budgeting, standard costing, relevant costing, cost-volume-profit analysis, and transfer pricing. Just-in-time production and activity-based costing systems are also introduced in the course. All prerequisite courses must be completed with a grade of “C” or better. In order to major in Accounting, a grade of “B” or better must be earned in ACCT 2400 and ACCT 2500.

ACCT 4220 - Governmental Accounting (3)

Prerequisites: ACCT 2500
This course is designed for the accounting major who desires a career in governmental and other non-profit institutions. Topics will include funds, budgets, appropriations, and allotments. All prerequisite courses must be completed with a grade of “C” or better. In order to major in Accounting, a grade of “B” or better must be earned in ACCT 2400 and ACCT 2500.

ACCT 4300 - Advanced Accounting (3)

Prerequisites: ACCT 3620
Advanced accounting provides the student an in-depth study of accounting problems involved in: partnerships, installment sales, consignments, branches, mergers and consolidations, receiverships, fiduciaries, and foreign currency translations. All prerequisite courses must be completed with a grade of “C” or better. In order to major in Accounting, a grade of “B” or better must be earned in ACCT 2400 and ACCT 2500.

ACCT 4320 - Auditing (3)

Prerequisites: ACCT 3620
This course is designed for the student who is planning a career in public accounting. It involves a study of the fundamental techniques and procedures used in the verification of accounting records and in the preparation of an audit report with emphasis on internal control and risk management. All prerequisite courses must be completed with a grade of “C” or better. In order to major in Accounting, a grade of “B” or better must be earned in ACCT 2400 and ACCT 2500.

ACCT 4400 - Introduction to Federal Income Taxes (3)

Prerequisites: ACCT 2500
This course involves a study of income tax laws for the United States. Students study income tax theory for the individual taxpayer. All prerequisite courses must be completed with a grade of “C” or better. In order to major in Accounting, a grade of “B” or better must be earned in ACCT 2400 and ACCT 2500.

ACCT 4420 - International Accounting (3)

Prerequisites: ACCT 2500
This course is designed to expose the student to the accounting functions in other countries. Environmental factors that influence the development of accounting will be examined. The course will also focus on the preparation and interpretation of accounting reports. All prerequisite courses must be completed with a grade of “C” or better. In order to major in Accounting, a grade of “B” or better must be earned in ACCT 2400 and ACCT 2500.

ACCT 4720 - Corporate and Partnership Taxation (3)

Prerequisites: ACCT 4400
This course involves a study of Income Tax laws of the United States as they affect corporations and partnerships. Introduction to tax research and the preparation of a computerized tax return are included. All prerequisite courses must be completed with a grade of “C” or better. In order to major in Accounting, a grade of “B” or better must be earned in ACCT 2400 and ACCT 2500.

ACCT/FIN 3700 - Financial Statement Analysis (3)

Prerequisites: ACCT 2500, FIN 3200
This class focuses on analyzing financial statements with a view to drawing conclusions about the financial health of the firm. The course includes horizontal analysis, vertical analysis, and a comprehensive set of ratio analysis. The course also provides students with hands-on experience using the Compustat database, including accessing, extracting, and manipulating data with sets, functions, and formulas.

Beyond the Classroom: Professional Organizations

NCCU's commitment to accounting education extends beyond the classroom through its active involvement in professional organizations such as the North Carolina Association of Certified Public Accountants (NCACPA) and the National Association of Black Accountants (NABA). These organizations provide students with opportunities for networking, professional development, and exposure to the latest trends and best practices in the accounting field. NABA, in particular, is an American nonprofit professional association that represents the interests of more than 200,000 black professionals in furthering their educational and professional goals in accounting, finance, and related business professions.

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