The accounting profession is a dynamic and rapidly evolving profession.  Accounting professional are a strategic partner for every type of business organization.  Our focus is to provide a leaning environment for each student to develop skills useful to being an accountant, but also skills that will be useful to the student’s life goals.

You’ll enjoy the Abbey’s Accounting Major if you:

  • enjoy communicating with a variety of individuals in different business situations
  • like to solve problems through critical thinking and analysis
  • expand your leadership abilities
Your experience at the Abbey will give you the opportunity to:

  • have internship opportunities in the 2nd largest banking city in the U.S.
  • learn the best practices in accounting
  • focus on ethics and communication as well as functional areas of accounting
With an Accounting bachelor’s degree from Belmont Abbey College, you will be able to pursue a variety of career opportunities, including:

  • corporate accounting
  • auditing for public or private firms
  • taxation or government work
  • law or graduate studies
  • banking and finance positions

The Abbey Difference:

Our mission is to build on a liberal arts and business education foundation to provide students with accounting knowledge and skills. Exemplifying Benedictine hospitality, we welcome a diverse body of students and provide them with an education that fosters an appreciation of their ethical, social, and public responsibility. This will enable them to lead lives of integrity, to succeed professionally, and to become responsible citizens.

The general goals of the Department of Accounting are to offer students a solid foundation in accounting fundamentals and to contribute to the development of the student’s ability to think critically, exercise judgment, make decisions, and communicate effectively in a complex and rapidly changing business environment. That is, students should be able to understand and evaluate accounting information. The department has the following specific goals for students majoring in accounting:

  1. To understand fundamental accounting principles and theory
  2. To understand the importance of effective communication skills and to be able to analyze, organize, and communicate information effectively
  3. To engage in practical professional experiences and career exploration

With an accounting degree, graduates can pursue careers as professional accountants in public, private, and non-profit organizations, as well as in business fields, such as banking and financial management. The degree can also serve as a basis for graduate study in numerous areas—such as accounting, taxation, business administration, public administration, education, and law. Graduates can also pursue professional designations such as CPA, CMA, CIA, CFM and CFE. Requirements to sit for the CPA exam vary by state and students should consult the State Board of CPA Examiners in the state in which they wish to practice. Accounting graduates who meet the residency requirements of the North Carolina State Board of Certified Public Accounting Examiners are eligible to sit for the CPA examination upon graduation; licensure requires completion of 150 credit hours. Thus, although the B.A. offers a solid foundation in accounting, students who are planning to pursue the CPA certification are strongly encouraged to pursue a graduate degree.

Program Requirements:

To be eligible for acceptance into the degree program, students must complete AC 211 and AC 212 with a grade of “C” or better.

Any Adult student from The Center for Continuing & Professional Studies who has not previously attended college or has not been enrolled full-time during the past three (3) years must enroll in AD101 Adult to College Transition.

As a part of the Core Curriculum requirements, the following are specific core requirements for a B.A. in Accounting:

  • MA 151 – College Algebra

Major Requirements:

  • AC 211 – Principles of Financial Accounting
  • AC 212 – Principles of Managerial Accounting
  • AC 311 – Intermediate Accounting I
  • AC 312 – Intermediate Accounting II
  • AC 321 – Advanced Accounting
  • AC 331 – Managerial Accounting I
  • AC 360 – Accounting Information Systems
  • AC 341 – Auditing I
  • AC 401 – Federal Income Tax I
  • AC 407 – Accounting Seminar

A “C” (2.00) average or above in all Accounting courses is required for graduation.

Other Required Courses:

  • BU/CS 265 – Spreadsheet and Database Applications
  • BU 300 – Management
  • AC/BU 306 – Quantitative Analysis
  • BU 310 – Finance
  • AC/BU 412 – Legal Environment of Business
  • BU 315 – Business Communications
  • BU 407 – Seminar, Strategic Management
  • EC 201 – Introductory Economics I (macro)
  • EC 202 – Introductory Economics II (micro)
  • General elective hours

Although an internship is not required, it is strongly recommended. For a B. A. degree, no more than four (4) Accounting courses and three (4) business/economics courses may be transfer credit taken at another institution.

It is the student’s responsibility to see that all degree requirements for graduation are fulfilled.

For a double major in Accounting and Business Management, the requirements for each major must be fulfilled. The concentration required for the Business degree may not be in Accounting.

It is the student’s responsibility to see that all degree requirements for graduation are fulfilled.

  • AC 211 Principles of Financial Accounting
  • AC 212 Principles of Managerial Accounting
  • Any three (3) upper-level accounting courses (excluding AC 306 and AC 412)

A grade of “C” or better must be earned in the courses taken for the minor. At least three courses, including two upper level AC courses, must be taken at Belmont Abbey College. A maximum of two courses may be transferred.Students considering a minor in Accounting should see the Chair for information about courses that best relate to the student’s interest.

It is the student’s responsibility to see that all degree requirements for graduation are fulfilled.


Paul T. Hoying, C.P.A., C.M.A.
Chair & Associate Professor of Accounting
B.S. in Accounting, University of Dayton
B.A. Queens College
Juris Doctorate, The Ohio State University

Jerry Grant
B.A., Belmont Abbey College
M.B.A., Winthrop University

Elaine Ferguson
Associate Professor of Accounting
B.A. in Accounting/Business Administration, Belmont Abbey College
M.Acc Gardner Webb University

Amy Hargett
Lecturer of Accounting
B.S., University of South Carolina
M.A., Gardner Webb University