Sep 29, 2024  
The University of North Carolina at Pembroke 2024-2025 Catalog 
    
The University of North Carolina at Pembroke 2024-2025 Catalog

Accounting, B.S.


Accounting major consists of a total of 30 credit hours which consists of 21 credit hours (required courses) and 9 credit hours (customized electives) emphasis. The following is a list of the 21 credit hours (required courses).   

A joint effort between the National Association of State Boards of Accountancy (NASBA) and the American Institute of Certified Public Accountants (AICPA) resulted in the CPA evolution, which consists of a new core + discipline for the CPA licensure model as of January of 2024. The new model contains three areas in the core and a choice of one of three disciplines for a total of four parts. 

The accounting requirements below enable students to complete the accounting major with an emphasis in one of the three disciplines (Business Analysis and Reporting emphasis, Tax Compliance and Planning Emphasis, or Information Systems and Controls Emphasis) or to select a general emphasis, instead. The general emphasis is offered for students who do not wish to sit for the CPA exam or students who have a desire to focus on their preferred accounting elective courses.

Freshman Seminar: 1 Sem. Hr.


General Education: 44 Sem. Hrs.


See General Education Program  for available options in each category.

Major-Specific General Education Requirements


Please note that each major has specific general education requirements. You will be required to take the following courses to meet your general education and accounting requirements including:

Select one of the following emphasis areas:


Emphasis: Tax Compliance and Planning - 9 Sem. Hrs.


Emphasis General: 9 Sem. Hrs.


Select three 3000 or higher level Accounting courses. 

Electives: 12 Sem. Hrs.


Total: 120 Sem. Hrs.