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Columbia Campus    
2019-2020 Undergraduate Studies Bulletin 
    
 
  Mar 29, 2024
 
2019-2020 Undergraduate Studies Bulletin

Accounting, BSBA


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Learning Outcomes

  • Our graduates will be able to apply generally accepted financial reporting principles in a broad range of business transactions.  
  • Our graduates will understand techniques used in determining costs, preparing budgets, and measuring the performance of a business unit. 
  • Our graduates will understand the regulatory framework that governs financial reporting and auditing in the United States. 
  • Our graduates will understand the ethical dilemmas faced by accountants and how to respond to such dilemmas based on regulatory guidance. 
  • Our graduates will understand the accounting issues associated with international business activities. 
  • Our graduates will understand how technology is used in current organizational environments, especially as it concerns business decisions using accounting information systems. 

Major Map

A major map is a layout of required courses in a given program of study, including critical courses and suggested course sequences to ensure a clear path to graduation.

Major maps are only a suggested or recommended sequence of courses required in a program of study. Please contact your academic advisor for assistance in the application of specific coursework to a program of study and course selection and planning for upcoming semesters.

Accounting, BSBA
 

Degree Requirements (125 Hours)

See Darla Moore School of Business for entrance requirements, progression requirements, and other regulations.

Program of Study

  1. Carolina Core (31-43 hours)
  2. College Requirements (40 hours)
  3. Program Requirements (21-30 hours)
  4. Major Requirements (24 hours)

1. Carolina Core (31-43 hours)


Effective, Engaged, and Persuasive Communication: Written — CMW (6 hours)

must be passed with a grade of C or higher

Analytical Reasoning and Problem Solving — ARP (6-7 hours) 

must be passed with a grade of C or higher

Scientific Literacy — SCI (7 hours)

Global Citizenship and Multicultural Understanding: Foreign Language — GFL (0-6 hours)

Students shall demonstrate in one Foreign Language the ability to comprehend the topic and the main ideas in written and, with the exception of Latin and Ancient Greek, spoken texts on familiar subjects. This ability can be demonstrated by achieving a score of two or better on a USC foreign language test. Those failing to do so must satisfactorily complete equivalent study of foreign language at USC.

​Global Citizenship and Multicultural Understanding: Historical Thinking — GHS (3 hours) 

Global Citizenship and Multicultural Understanding: Social Sciences — GSS (3 hours) 

Aesthetic and Interpretive Understanding —  AIU (3 hours)

Effective, Engaged, and Persuasive Communication: Spoken Component* — CMS (0-3 hours)

Information Literacy* —  INF (0-3 hours)

Values, Ethics, and Social Responsibility* — VSR (0-3 hours)

*Carolina Core Stand Alone or Overlay Eligible Requirements — Overlay-approved courses offer students the option of meeting two Carolina Core components in a single course. A maximum of two overlays is allowed. The total Carolina Core credit hours must add up to a minimum of 31 hours. Some programs may have a higher number of minimum Carolina Core hours due to specified requirements.

3. Program Requirements (21-30 hours)


Supporting Courses (0-9 hours)

Internationalization Requirement (0-9 hours)

The program requires 9 hours of course work with international content that may completed through other degree requirements. Three hours must be taken from an approved list of courses offered by the Moore School of Business which contain international business or international economics content. The following course options can also be used to satisfy the 3 credit hours of this requirement: approved course work containing international business or international economics content, taken at a semester abroad program; an approved Maymester or summer overseas course containing international business or international economics content; an approved internship course in international business wherein a student would obtain discipline-related work experience in a foreign country; or an approved service-learning component. Students may choose from one of the following options to complete the remaining 6-hour requirement:

Language: Two language courses at the 200 level or above

OR

Electives: Two approved courses with international content taken either inside or outside the Moore School of Business from a list available in the undergraduate office.

Minor or Directed Coursework (minimum of 18 hours)

Minors (non-business) may be selected from a University-wide list of approved minors. The minor is normally a minimum of 18 hours of prescribed courses in one subject area. Students not selecting such a minor may submit an alternative program of study to satisfy the directed coursework requirement. All alternative programs of study are subject to approval by the Undergraduate Program Faculty Committee in coordination with the Undergraduate Division. All minor courses or directed coursework must be passed with a grade of C or better.

Electives (3-9 hours)

All students must complete 3 hours of electives, not to include coursework in PEDU or MATH/STAT below the Moore School minimum requirements (ex. MATH 111 or STAT 110). Students are strongly encouraged to take a business section of UNIV 101 to fulfill this elective.  Additional electives may be needed if a student exempts the foreign language requirement or fulfills Carolina Core requirements with overlay courses.  Those credit hours must be replaced with additional elective credits.

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