The purpose of the High Point University accounting program is to provide a general professional accounting education leading to careers in both the private and public sectors.  The accounting department encourages and supports an environment where students acquire both applied and theoretical knowledge in the various fields of accounting to form a basis for their careers as professional accountants. As a member of the High Point University Community, the department also provides courses in accounting as a service for both undergraduate and graduate non-accounting majors.

The B.S.B.A. Degree in Accounting provides the student with the analytical foundation of the discipline of accountancy. Included are the special tools of financial reporting and techniques of planning and control using financial and managerial accounting, income taxes, cost analysis and systems. Like all programs at High Point University, the accounting program seeks to develop the whole person. Consequently, the program combines general studies courses with business and accounting courses to provide students with a total academic experience.

Students who would like a less intense program of study can opt to complete a degree in another major with a minor in accounting.

Also students planning on attending graduate schools of business should complete at least the first year of accounting study (ACC 2010 & ACC 2020) even if no further course work is undertaken.

Career Opportunities

There are practically no limits to the career opportunities available for you as an accountant. Choices range from public practice to industry to government and to education.

Professional career tracks include Auditor, Tax Advisor, Investment Analyst, Financial Analyst, Credit Analyst, Cost Accountant, Controller, Business Consultant, Financial Planner, Government Accountant and Educator.

Some of the newest and hottest career fields in accounting include: Personal Financial Planning, Forensic Accounting and Information Technology.

Adrian Project IRS Criminal Investigation

Accounting and finance students learned about tax law violation investigations when special agents from the IRS Criminal Investigations Unit led an exciting day long interactive training seminar on the HPU campus.  Students, decked out with fake weapons, bullet-proof vests, and wearing faux badges worked on hypothetical fraud cases such as embezzlement, drug trafficking, and tax fraud.  It resulted in the “arrest” of a prominent accounting faculty member. With all the learning fun, everybody on campus wanted to be an accounting major that day!

Professional Certifications

The three most visible professional certifications in accounting are: (1) Certified Public Accountant (CPA); (2) Certified Management Accountant (CMA), and (3) Certified Internal Auditor (CIA). The CPA certification is the professional designation for career paths in public accounting which generally includes public auditing, management advisory services and tax advisory services. Additionally, once the CPA certificate has been obtained, the American Institute of Public Accountants (AICPA-sponsor of the national CPA exam) offers additional specialized professional certifications.

• Personal Financial Planning (PFP): For CPAs specializing in personal financial planning.
• Certified Information Technology Professional (CITP) : For CPAs who seek a professional credential as a technology professional.
• Accredited in Business Valuation (ABV). For CPAs specializing in the valuation of businesses.

The CMA certification is the professional designation for management accountants and financial managers which may include Controllers, and Chief Financial Officers.  The CMA exam tests a broad range of topics including economics, business finance and places a strong emphasis on business ethics.

The CIA certification  is a professional designation for those accountants within an organization who are responsible for the internal audit function. The Institute of Internal Auditors  provide a specialty certification for audit principles and practices within the banking, insurance, and financial services industries–Certified Financial Services Auditor (SFSA).  Additionally the Institute offers a specialty designation– Certification in Control Assessment (CCSA) for practitoners of control self-assessment and the Government Auditing Professional (CGAP), for public sector internal auditing practitioners. Enactment of the Sarbanes-Oxley Act of 2002 has greatly increased the demand for qualified individuals in this very important area.

The B.S.B.A. in Accounting is offered to those students who seek preparation to become professional accountants. The degree provides students with the technical and analytical foundation of the discipline of accountancy. Students establish qualifications for careers in public accounting firms, financial institutions, commercial and industrial businesses, government agencies, not-for-profit institutions and other organizations.

Requirements for the B.S.B.A. in Accounting

(78-86 credits, 2014-2015 Catalog Year)

• ACC 2010.  Financial Accounting (4)
• ACC 2050.  Accounting Research Methods (2)
• ACC 3010.  Intermediate Accounting I (4)
• ACC 3020.  Intermediate Accounting II (4)
• ACC 3030.  Accounting Information Systems (4)
• ACC 3040.  Cost Accounting (4)
• ACC 4020.  Auditing (4)
• ACC 4030.  Taxation (4)
• ACC 4040.  Advanced Taxation (4)
• ACC 4050.  Mergers and Acquisitions (4)
• ACC 4090.  Accounting Issues (4) OR ACC 4815 Student Internship (12) with approval by Chair of Accounting, Finance, and Economics
• BUA 3050.  Business Law (4)
• ECO 2030.  Principles of Macroeconomics (4)
• ECO 2050.  Principles of Microeconomics (4)
• FIN 3010.    Financial Management (4)
• MGT 2220.  Principles of Management and Organizational Behavior (4)
• MGT 3280.  Operations and Supply Chain Management (4)
• MKT 2110.   Principles of Marketing (4)
• MTH 1310.  Calculus for Business and Social Sciences (4) OR MTH 1410 Calculus I (4)
• STS 2610.   Quantitative Methods (4)

Note:  At least 50 percent of traditional business credit hours in this major must be completed at High Point University. Traditional business subjects include courses with the following prefixes: ACC, BUA, ECO, ENT, FIN, MGT, and MKT.

Each student is encouraged, but not required, to complete a work internship equivalent to at least two and one-half months of full-time work at approximately the mid-point in course work. Credit may be earned for this internship. Students who desire to sit for the CPA examination in North Carolina can satisfy all requirements necessary within the curriculum of the School of Business and should consult with the Chair of Accounting, Finance, and Economics as to which courses are necessary.  Please see above Requirements for B.S.B.A. in Accounting for ACC 4090/ACC 4815.

Requirements to sit for the CPA examination in other states vary by state. Students should consult with the State Board of CPA Examiners in the state in which they desire to practice. North Carolna now requires 150 hours of coursework to be licensed as a CPA. Students who desire to sit for the Certificate of Management Accounting (CMA) Exam, the Certificate of Internal Auditing (CIA) Exam, or other professional accounting exams should consult the Chair of the Department of Accounting, Finance, and Economics.