Prerequisite Equivalents
Prerequisite Equivalents for Master of Accountancy Program – Effective Fall 2013
| Prerequisite | WCU | UNCA | Mars Hill | Montreat | NC Community Colleges | UNC Friday Center* | LSU Independent Study |
| Accounting Principles I | ACCT 251 | ACCT215 | BA 221 | BS 201 or BS 352 |
ACC 120 |
ACC210, BUSI 106, or BUS 5002 |
ACCT 2001 |
| Accounting Principles II | ACCT 252 | ACCT216 | BA 222 | BS 202 or BS 452 |
ACC 121 |
BUSI 108 | ACCT 2101 |
| Intermediate Accounting I | ACCT 275 | ACCT301 | BA 331 |
ACC 220 |
ACCT 3001 | ||
| Intermediate Accounting II | ACCT 352 | ACCT302 | BA 332 |
ACC 221 |
ACCT 3021 | ||
| Cost Accounting | ACCT356 | ACCT317 | BA 333 |
ACC 225 or 226 |
ACCT 3121 | ||
| Individual Income Tax | ACCT 355 | ACCT417 | BA 343 |
ACC 129 + validation exam |
ACC 335 | ACCT 3221 | |
| Finance | FIN 305 | ECON306 | BA 346 | BS 306 or BS 422 |
BUS 225 |
FIN 3715 | |
| Management | MGT 300 | MGT 220 | BA 236 | BS 209 or BS 350 |
BUS 137 |
MGT 3200 | |
| Microeconomics |
ECON 231 | ECON102 | ECO221 | BS 204 |
ECO 251 |
EC 205 | ECON 2000 |
| Statistics |
QA 235 or MATH 170 |
STAT185 | BA 220 | BS 214 or BS 314 |
MAT 151, MAT 155, or BUS 228 |
STAT 251 | MATH 1435 |
* See website for further information: http://www.fridaycenter.unc.edu/cp/catalog/institutional_index.html
** See website for further information: http://is.lsu.edu/courselist.asp?Level=CO&Online=0&nid=102
Other on-line options may be acceptable. For approval contact the program director,
Dr. Susan Swanger.
Last updated May, 2013