Accounting, Bachelor of Science in Business Administration
| Code | Title | Hours |
|---|---|---|
| General Education Courses | ||
| I. Communication | ||
| English: | ||
| ENGL U101 | Composition I | 3 |
| ENGL U102 | Composition II | 3 |
| Speech: | ||
| SPCH U201 | Foundations in Oral Communication | 3 |
| II. Mathematics, Logic & Natural Sciences | ||
| Mathematics: | ||
| ECON U291 | Probability and Statistics | 3 |
| MATH U122 | Calculus for Management and Social Sciences | 3-4 |
| or MATH U141 | Calculus I | |
| Natural Science (w/ lab): | ||
| Select one of the following: | 4 | |
| Descriptive Astronomy and Descriptive Astronomy Laboratory | ||
| General Biology and General Biology Lab | ||
| Botany and Society and Botany and Society Laboratory | ||
| Human Anatomy and Physiology II and Human Anatomy and Physiology II Lab | ||
| Chemistry and Society and Chemistry and Society Lab | ||
| Chemistry of Living Things and Chemistry of Living Things Lab | ||
| General Chemistry and General Chemistry Lab | ||
| Physical Geology and Physical Geology Lab | ||
| Historical Geology and Historical Geology Lab | ||
| Environmental Geology and Environmental Geology Lab | ||
| Introduction to Physical Science and Introduction to Physical Science Laboratory | ||
| General Physics I and General Physics I Lab | ||
| General Physics II and General Physics II Lab | ||
| Math, Logic and/or Natural Science: | ||
| Select any Natural Science course listed above or: | 3-4 | |
| Genetics and Society | ||
| Human Biology and Society | ||
| Emerging Infectious Diseases | ||
| Environmental Science | ||
| Natural Disasters | ||
| Geology of the Southeast | ||
| Introduction to Logic and Rhetoric | ||
| Deductive Logic | ||
| Calculus II | ||
| III. Information Technology | ||
| Info. Tech.: | ||
| Select one of the following: | 3 | |
| Introduction to Computer Technology | ||
| Introduction to Computer Science | ||
| IV. Fine Arts, Humanities & History | ||
| Fine Arts: | ||
| Select one of the following: | 3 | |
| African American Culture | ||
| Introduction to Art | ||
| History of Western Art: Prehistory - Middle Ages | ||
| History of Western Art: Renaissance - Modern | ||
| Introduction to Music | ||
| History of American Popular Music | ||
| Introduction to Southern Studies | ||
| Introduction to Theatre Art | ||
| Fundamentals in Acting | ||
| History: | ||
| Select one of the following: | 3 | |
| Introduction to World History I | ||
| Introduction to World History II | ||
| History of the United States to 1877 | ||
| History of the United States from 1865 | ||
| Fine Arts, Humanities, and/or History: | ||
| Select any Fine Arts or History course listed above or: | 3 | |
| American Studies, 17th - 19th Century | ||
| American Studies, 20th Century | ||
| Introduction to Creative Writing | ||
| Understanding English Grammar | ||
| Masterpieces of World Literature | ||
| Survey of American Literature I | ||
| Survey of American Literature II | ||
| Survey of British Literature I | ||
| Survey of British Literature II | ||
| African American Literature | ||
| Introduction to Film | ||
| Introduction to Philosophy | ||
| Contemporary Moral Issues | ||
| Comparative Religion | ||
| V. Foreign Language & Culture | ||
| Foreign Language: | ||
| Select one of the following: 1 | 3 | |
| American Sign Language I | ||
| Introductory French I | ||
| Introductory German I | ||
| Introductory Spanish I | ||
| VI. Social & Behavioral Sciences | ||
| Social & Behavioral Science: | ||
| ECON U221 | Principles of Macroeconomics | 3 |
| Select one of the following: | 3 | |
| Introduction to African American Studies | ||
| Understanding Other Cultures | ||
| Introduction to Geography | ||
| American National Government | ||
| Introduction to Psychology | ||
| Introduction to Sociology | ||
| Interpersonal Communication | ||
| Leadership Development I | ||
| Introduction to Women's & Gender Studies | ||
| VII. General Ed. Electives | ||
| Select any approved general education course or courses | 0 | |
| Major Requirements | ||
| Business Core Courses | ||
| Lower Division: | ||
| ACCT U225 | Financial Accounting | 3 |
| ACCT U226 | Managerial Accounting | 3 |
| ACCT U247 | Legal Environment of Business | 3 |
| BADM U279 | Business Professionalism | 1 |
| ECON U222 | Principles of Microeconomics | 3 |
| ECON U292 | Statistical Inference | 3 |
| MGMT U290 | Introduction to Business Information Systems | 3 |
| Upper Division: | ||
| BADM U478 | Senior Seminar: Business Strategy | 3 |
| BADM U498 | Major Field Test in Business | 1 |
| ECON U303 | International Economics | 3 |
| or FINA U461 | International Business Finance | |
| FINA U363 | Business Finance | 3 |
| MGMT U371 | Principles of Organizational Management | 3 |
| MGMT U372 | Operations Management | 3 |
| MKTG U350 | Principles of Marketing | 3 |
| Accounting Major Courses | ||
| ACCT U331 | Intermediate Accounting I | 3 |
| ACCT U332 | Intermediate Accounting II | 3 |
| ACCT U333 | Accounting for Decision-Making and Control | 3 |
| ACCT U335 | Individual Tax Planning | 3 |
| ACCT U433 | Financial Systems and Analytics | 3 |
| ACCT U434 | Accounting Analytics | 3 |
| ACCT U435 | Auditing | 3 |
| Select one of the following: | 3 | |
| Governmental and Not-for-Profit Accounting | ||
| Issues in Commercial Law | ||
| Advanced Federal Income Tax | ||
| Advanced Accounting | ||
| Topics in Accounting | ||
| Electives | ||
| Select electives sufficient to reach 120 credit hours | 17-19 | |
| Total Hours | 120 | |
- 1
The minimum acceptable level of competency is completion of the 101 level of a language. Students who place into the 102 or higher level of a language satisfy the language requirement but will have additional hours in general education electives, if hours are required by their degree program.
To be eligible to take the CPA exam in South Carolina, a person must have 120 semester credit hours, including 24 hours of accounting and 24 hours of other business courses. To qualify for the CPA license in South Carolina, a person must have 150 semester credit hours with a baccalaureate or higher degree with 36 hours in accounting (with at least 24 hours at the junior level or above) and 36 hours of other business courses. Please see an accounting advisor concerning additional requirements.
Students planning to take the Certified Public Accountant examination should take ACCT U437 Advanced Accounting in addition to the accounting concentration courses.
Consult with advisor regarding the acceptability of ACCT U455 Topics in Accounting toward satisfying the South Carolina CPA 150 hour rule.