Darla Moore School of Business
School of Accounting
Bulletin Year: 2026-2027

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Semester One (15-16 Credit Hours)

Critical	Course Code	Subject and Title	Credit Hours	Min. Grade1	Major GPA2	Prerequisites
!	ENGL 101	Critical Reading and Composition (CC-CMW)	3	C
!	MATH 122 or MATH141	Calculus for Bus. Admin. & Soc. Sci. or Calculus 1 (CC-ARP)	3-4	C		MATH 111/111I/115 (MATH 122); MATH 115 (MATH 141); or through placement exam
!	MGSC 290 or ECON 221 or ECON 222	Computer Info. Systems in Business or  Principles of Microeconomics or  Principles of Macroeconomics (CR)	3	C
		Foreign Language or other Carolina Core Req. (CC-GFL)6	3
	UNIV 101	The Student in the University or Carolina Core Requirement (PR/CC)6	3

Semester Two (15-16 Credit Hours)

Critical	Course Code	Subject and Title	Credit Hours	Min. Grade1	Major GPA2	Prerequisites
!	ENGL 102	Rhetoric and Composition (CC-CMW, CC-INF)	3	C		C or better in ENGL 101
!	STAT 206	Elementary Statistics for Business or STAT 205 Elem. Stat for Biological & Life Sci. (CC-ARP)	3	C		C or better in MATH 111 or higher or placement through the MAP
!	ACCT 225	Introduction to Financial Accounting (CR)	3	C
!	MGSC 290 or ECON 221 or ECON 222	Computer Info. Systems in Business or  Principles of Microeconomics or Principles of Macroeconomics (CR)	3	C
		Foreign Language or other Carolina Core Req. (CC-GFL)6	3-4

Semester Three (16 Credit Hours)

Critical	Course Code	Subject and Title	Credit Hours	Min. Grade1	Major GPA2	Prerequisites
	ACCT 226	Introduction to Managerial Accounting (CR)	3	C		ACCT 225
	ECON 221 or ECON 222	Principles of Microeconomics or Principles of Macroeconomics (CR)	3	C
	MGMT 250	Professional Communication (CR)	3	C		ENGL 101 & 102
	BADM 301	Bus. Careers in the Global Economy (CR)	1	C
	MGSC 291	Applied Statistics for Business (CR)	3	C		STAT 206
		Carolina Core Requirement (CC)	3

Semester Four (15-16 Credit Hours)

Critical	Course Code	Subject and Title	Credit Hours	Min. Grade1	Major GPA2	Prerequisites
	ACCT 401	Financial Accounting I (MR)	3	C	MR	C or better in ACCT 226
	FINA 363	Introduction to Finance (CR)	3	C		C or better in ECON 221 or 224; C or better in ACCT 225 or RETL 261; C or better in STAT 201, 205, 206, 509, 511, 515, or MATH 511
	MGMT 371	Principles of Management (CR)	3	C
	MKTG 350	Principles of Marketing (CR)	3	C
		Carolina Core Requirement (CC)	3-4

Semester Five (15-16 Credit Hours)

Critical	Course Code	Subject and Title	Credit Hours	Min. Grade1	Major GPA2	Prerequisites
	ACCT 402	Cost/Managerial Accounting (MR)	3	C	MR	ACCT 226
	ACCT 405	Financial Accounting II (MR)	3	C	MR	ACCT 401
	MGSC 395	Operations Management (CR)	3	C		C or better in STAT 206
		Minor or Cognate or Elective (PR)8	3	C (minor)
		Carolina Core Requirement (CC)	3-4

Semester Six (15 Credit Hours)

Critical	Course Code	Subject and Title	Credit Hours	Min. Grade1	Major GPA2	Prerequisites
	ACCT 403	Tax I (MR)	3	C	MR	ACCT 401
	ACCT 404	Accounting Information Systems I (MR)	3	C	MR	C or better in ACCT 401 & MGSC 290
	ACCT 324	Survey of Commercial Law (CR)	3	C
		Minor or Cognate or Elective (PR)8	3	C (minor)
		Carolina Core Requirement (CC)	3

Semester Seven (18 Credit Hours)

Critical	Course Code	Subject and Title	Credit Hours	Min. Grade1	Major GPA2	Prerequisites
	ACCT 406	Auditing I (MR)	3	C	MR	ACCT 404; Prereq or Coreq: ACCT 405
		ACCT Elective (MR)9	3	C	MR
		Minor or Cognate or Elective (PR)8	3	C (minor)
		Minor or Cognate or Elective (PR)8	3	C (minor)
		Carolina Core Requirement or Elective (CC/PR)8	3
		Carolina Core Requirement or Elective (CC/PR)8	3

Semester Eight (18 Credit Hours)

Critical	Course Code	Subject and Title	Credit Hours	Min. Grade1	Major GPA2	Prerequisites
	MGMT 478	Strategic Management (CR, CC-INT)	3	C		MKTG 350, FINA 363, MGMT 371
		ACCT Elective (MR)9	3	C	MR
		Minor or Elective (PR)8	3	C (minor)
		Minor or Elective (PR)8	3	C (minor)
		Carolina Core Requirement or Elective (CC/PR)8	3

Graduation Requirements Summary

Minimum Total Hours	Minimum Major Requirements Hours	College and Program Requirements Hours	Carolina Core Hours	Minimum Institutional GPA
125	24-33	49-70	31-43	2.800

1. Regardless of individual course grades, students must maintain a minimum 3.000 cumulative GPA at the end of their first year (fall, spring, summer term). All students are reviewed annually at the end of each summer term for meeting the upperclassmen retention and graduation requirement of a 2.8 cumulative GPA.
2. Some colleges require a minimum GPA for major courses. Courses indicated in this column are included in the major GPA for this program of study.
3. Students who do not place into MATH 122 or MATH 141 will be required to take a summer course in the summer following their first year.
4. MGSC 290 is a progression requirement and must be taken within the first year in the Darla Moore School of Business. Either ECON 221 or 222 must be taken during the first year. Whichever remains incomplete at the end of the first year, will be taken during the third semester.
5. Students in the Darla Moore School of Business are required to demonstrate proficiency in one foreign language by a score of 2 or higher on the foreign language placement test, or credit equivalent to USC 109 and 110 courses, or credit equivalent to the USC 121 course.
6. The Carolina Core provides the common core of knowledge, skill and academic experience for all Carolina undergraduate students.
7. 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. Minors are recognized on the transcript. Cognates which consist of 4 related courses in a specific field. The cognate is intended to support the course work in the major. The cognate must consist of twelve (12) hours of courses at the advanced level, outside of but related to the major. Cognates do not earn an additional designation on the transcript.
8. The total number of elective hours required depends on the number of hours used to fill other degree requirements, including the minor or cognate, multiple business majors or the business analytics concentration. Options to meet this requirement may include: pre-professional coursework, an accelerated master’s program (maximum of 4 courses if not counted elsewhere in the degree), electives, or a second business major. Consultation with your academic advisor is required to determine appropriate use of the electives.
9. Accounting Electives (6 credit hours): ACCT 421, 422, 423, 424, 425, 426*, 490**. Students participating in the Accelerated program may complete 600-level versions of electives for graduate credit toward the Master of Accountancy (MACC) program. *International-focused course. **By department selection process.

Program Notes

• Courses identified as “critical” must be completed with a grade of “C” or better in the student’s first year in the Darla Moore School of Business in order to continue in the Business School.
• Students may choose to complete a Business Analytics Concentration (9 hours) in conjunction with the Accounting major. Courses applied in the major may not also fulfill concentration requirements. Required: MGSC 394 – Data Analytics for Business (3). Choose 6 hours from the following: ACCT 404, 475; ECON 336, 436, 594; FINA 444, 464, 469, 472; IBUS 430; MGMT 425; MGSC 390, 391, 486; MKTG 352, 447, 448, 470.
• Students may choose to complete a Sustainability in Business Concentration (12 hours) in conjunction with the Accounting major. Courses applied in the major may not also fulfill concentration requirements. Required: MKTG 472 – Business, Markets and Sustainability (3). Choose 6-9 hours from the following: ACCT 550; ECON 500, 505, 548; FINA 462, 473; MGMT 407, 408; MGSC 489; MKTG 479. Choose 0-3 hours from the following: ENVR 321, 322, 331, 533; GEOG 321; HTMT 485; POLI 478.
• Business courses may be repeated only once. Students may appeal to take a course for a third time and must see an advisor to complete the appeal process.
• Students must complete nine hours of international-focused courses. These courses can be satisfied within the 125 required hours and do not require additional coursework. At least three credits must be a Business or Economics course at the 300-level or above. The remaining six credits can come from: a) two Carolina Core courses OR b) two 200-level or above foreign language course(s) in the same language. For a complete list of these courses, please see the Bulletin.
• All undergraduate students must take a 3-credit course or its equivalent with a passing grade that covers the founding documents. This course may fulfill any requirement in the program of study. Courses that meet this requirement are listed in the academic bulletin.
• The last 30 credit hours toward your degree must be earned in residence at the University of South Carolina-Columbia.

Code Definitions

University Requirements: Bachelor’s degree-seeking students must meet Carolina Core (general education) requirements.

Code	Definition
CC	Carolina Core
CC-AIU	Carolina Core – Aesthetic and Interpretive Understanding
CC-ARP	Carolina Core – Analytical Reasoning and Problem-Solving
CC-CMS	Carolina Core – Effective, Engaged, and Persuasive Communication: Spoken Component
CC-CMW	Carolina Core – Effective, Engaged, and Persuasive Communication: Written Component
CC-GFL	Carolina Core – Global Citizenship and Multicultural Understanding: Foreign Language
CC-GHS	Carolina Core – Historical Thinking
CC-GSS	Carolina Core – Social Sciences
CC-INF	Carolina Core – Information Literacy
CC-INT	Carolina Core – Integrative Course
CC-SCI	Carolina Core – Scientific Literacy
CC-VSR	Carolina Core – Values, Ethics, and Social Responsibility
CR	College Requirement
MR	Major Requirement
PR	Program Requirement