M 100 Intro to COM
 ENG 101 Academic Writing & Research²
 MA 121 Elements of Calculus³
 Natural Science⁵
 FL_201¹⁵
 Physical Education¹

MA 114 Finite Math²⁰
 MA 132 Comp Math for Life & Mgmt Sci¹⁹
 Humanities/Soc Sci Elective⁴
 MIE 201 Intro Bus Processes
 Natural Science⁵
 Physical Education²¹

ACC 200 Intro to Mang Acct⁸
 ACC 200P Intro to Mang Acct Lab
 EC 201 Principles of Microeconomics⁹
 History¹⁷
 ST/BUS 350 Econ Bus Statistics¹⁰
 Literature¹⁸

ACC 210 Concepts of Financial Reporting⁸
EC 202 Prin. of Macroeconomics
PSY 200 Intro to Psychology
Science, Technology, Society¹⁶
COM 110 or COM 112

 ACC 310 Intermed Financial Accounting I⁸
 ACC 330 Into to Income Tax⁸
 BUS 305 Legal & Reg Environment
 MIE 330 Human Resource Mgmt
 Ethics Elective⁶

ACC 311 Intermed Financial Accounting II⁸
ACC 340 Accounting Info Systems⁸
BUS 320 Financial Mgmt
BUS 360 Marketing Methods
BUS 370 Operations Mgmt

Restricted Elective⁷
Restricted Elective ⁷
ACC 411, 420 or 440
Concentration Elective ^11,14
Advanced Writing Elective ¹³

ACC 450 Risk and Assurance⁸
Accounting Elective^12,8,14
Concentration Elective^11,14
Concentration Elective^11,14
MIE 480 Business & Policy Strategy

1. 1 hour of physical education at the 100 level. (PE 101 through 109 will satisfy this requirement.)
2. A grade of C- or better is required.
3. MA 131 or 141 may substitute.
4. Chosen from the following GER lists: History, Literature, Philosophy, Religion, Visual and Performing Arts, Anthropology, Cultural Geography, Politics and Government (except BUS 305), Psychology, Sociology, or Humanities and Social Sciences Additional list.
5. Two courses (with lab) from two different basic sciences (Biology, Chemistry, Earth Sciences, or Physics). Select from BO 200; BIO 105 (with 106 lab), 181, 183; CH 101 (with 102 lab), 201 (with 202 lab); MEA 100, 101 (with 110 lab), 102 (with 111 lab), 120 (with 121 lab), 130 (with 135 lab), 200 (with 210 lab); PY 123 or 124 (with 125 or 126 lab), 131, 133, 201, 202, 205, 208, 211, 212; SSC 200; ZO 150, 212.
6. PHI 214, 221, 312, 313, 375, or 422 (PHI 313 and 422 have a prerequisite).
7. Five hours of restricted electives are required. These electives may not be ACC or BUS courses. One of the three courses may be EC. Credit will not be allowed for FL 101 or 105 (in any language in which proficiency requirement is met), and MA 101, 103, 105, 107, 108, and 111. Restricted electives may be taken for credit only.
8. COURSES REQUIRING “C-“ PREREQUISITES:
   ACC 310: C- or better in ACC 210
   ACC 311: C- or better in ACC 310
   ACC 330: C- or better in ACC 210
   ACC 410: C- or better in ACC 210
   ACC 420: C- or better in ACC 200
   ACC 430: C- or better in ACC 340
   ACC 450: C- or better in ACC 311
   
9. ARE 201 may substitute.
10. ST 302, 361, 370 or 372 may substitute for BUS 350.
11. Three of the following courses must be completed:
    

    Financial Analysis - BUS 420, BUS 422, BUS 425, BUS 426, EC 404, EC 474
    Managerial - BUS 435, BUS 472, BUS 474, BUS 475, BUS 478, BUS 479
    Information Systems - BUS 440, BUS 441, BUS 442, BUS 443, BUS 444, BUS 449
    Internal Auditing - Choose one from each list: List A: BUS 440, BUS 441, ACC 440; List B: BUS 472, BUS 478, BUS 474; List C: COM 342, COM 442, COM 456

12. Select one of the following courses:
    
    Financial Analysis - ACC410, ACC 420, ACC 440, ACC 451
    Managerial - ACC 410, ACC 411, ACC 440, ACC 451
    Information Systems - ACC 410, ACC 411, ACC 420, ACC 451
    Internal Auditing - ACC 410, ACC 411, ACC 420, ACC 420
    
    
13. Select one of the following courses: ENG 331 Communication for Engineering and Technology, ENG 332 Communication for Business Mgmt, or ENG 333 Communication for Science and Research.
14. ACC 499 may be substituted for the ACC elective and 1 elective in the student’s concentration.
15. Unless a placement exam is completed, students are required to complete FL_201 – three semesters of a foreign language through the intermediate level. Students will not receive credit for courses below 102 unless starting a language different from their high school proficiency. Students who place beyond FL_201 and choose not to take a foreign language course will have satisfied the foreign language requirement but will not receive hour credit.
16. Take one from the Science, Technology, and Society GER list (Science and Technology Perspective).
17. Take one from the History GER list.
18. Take one from the Literature GER list.
19. MA 121(3) and MA 132(1) – Elements of Calculus and Comp Math for Life & Mgmt Sci (MA 131(3) and 132(1), or MA 141 may substitute).
20. MA 242 may substitute.
21. 1 hour of physical education. (PEC, PEF, PEH, PEO and PES courses cannot be taken to satisfy this requirement.) (PE courses may be taken credit only.)
22. Overall GPA for all courses attempted at NC State must be 2.0 or higher; and Overall GPA for all ACC courses attempted at NC State must be 2.0 or higher.