Degree Requirements: 125 hours
Major Requirements: 67 hours
- 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.
Carolina Core/General Education Requirements
1. CMW: Carolina Core Effective, Engaged and Persuasive Communication: Writing (6 hours)
ARP: Carolina Core Analytical Reasoning and Problem-Solving (6-8 hours)
- MATH 122 — Calculus for Business Administration and Social Sciences or MATH 141
- STAT 206 — Elementary Statistics for Business
SCI: Carolina Core Scientific Literacy
- Two approved Carolina Core Scientific Literacy courses including one laboratory course
- GFL: Global Citizenship and Multicultural Understanding: Foreign Language (0-8 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 much
satisfactorily complete equivalent study of foreign language at USC.
GHS: Carolina Core Global Citizenship and Multicultural Understanding: Historical Thinking
Any approved Carolina Core History course
GSS: Carolina Core Global Citizenship and Multicultural Understanding: Social Sciences (3 hours)
Any approved Carolina Core Social Science course
AIU: Carolina Core Aesthetic and Interpretive Understanding (3 hours)
Any approved Carolina Core Aesthetic and Interpretive Understanding course
CMS: Carolina Core Effective, Engaged, and Persuasive Communication: Speech (3 hours)
Any approved Carolina Core Speech course
INF: Carolina Core Information Literacy (0-3 hours)
This requirement may be met in an overlay course that combines learning outcomes from
two Carolina Core components
VSR: Carolina Core Values, Ethics and Social Responsibility (3 hours)
Any approved Carolina Core Values, Ethics, and Social Responsibility course. This
requirement may be met in an overlay course that combines learning outcomes from two
Carolina Core components.
Other Required General Education Courses for the Darla Moore School of Business (3-10 hours)
Additional DMSB general education courses may be required if student exempts the foreign language requirement and/or the student chooses coursework which can fulfill both stand-alone and overlay requirements of Carolina Core components (up to 10 hours).
Those credit hours must be replaced with elective credits (minimum of 6 credits). A third elective is required to reach graduation hours, and students are strongly encouraged to take a business section of UNIV 101 to fulfill this elective (3 credits).
- MGSC 290 — Computer Information Systems in Business
- MGSC 291 — Statistics for Business and Economics
- MGSC 395 — Operations Management
- ACCT 225 — Introduction to Financial Accounting
- ACCT 226 — Introduction to Managerial Accounting
- ACCT 324 — Survey of Commercial Law
- MGMT 250 — Professional Communication
- MGMT 371 — Principles of Management
- MGMT 478 — Strategic Management
- MKTG 350 — Principles of Marketing
- FINA 363 — Introduction to Finance
- BADM 301 — Business Careers in the Global Economy
- ECON 221 — Principles of Microeconomics
- ECON 222 — Principles of Macroeconomics
The program also requires nine hours of course work with international content that may be used to fulfill other degree requirements. Three hours must be taken from an approved list of courses offered by the Darla Moore School of Business which contain international business or international economics content. The following course options can also be used to satisfy the three 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 six-hour requirement:
Two language courses at the 200 level or above
Two approved courses with international content taken either inside or outside the Moore School of Business from a list available in the undergraduate office.
All Moore School students will take communications courses as part of the general education requirements.
Minor or Directed Course Work
Directed course work 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 approved course work requirement. The proposed alternative program of study must be approved by the Undergraduate Program Executive Committee in coordination with the Undergraduate Division. All minor courses or courses approved as alternatives must be passed with a grade of C or better.
Accounting Curriculum (24 hours)
- ACCT 401 — Financial Accounting I
- ACCT 402 — Cost/Managerial Accounting
- ACCT 403 — Tax I
- ACCT 404 — Accounting Information Systems I
- ACCT 405 — Financial Accounting II
- ACCT 406 — Auditing I
- Two ACCT 500-level courses selected by the student from approved electives.
Optional Business Analytics Concentration (12 hours)
This analytics concentration can only be taken in conjunction with the accounting major.
Required Courses (nine hours):
- MGSC 394 — Data Analytics for Business
- ACCT 404 — Accounting Information Systems I
- ECON 436 — Introductory Econometrics
Elective Courses (three hours) — choose one of the courses listed below: