Major Map: Accounting – Bachelor of Science in Business Administration (BSBA)
Darla Moore School of Business
School of Accounting
Catalog Year: 2018-2019
M. Cecchini 2/15/2018
This course plan is a recommended sequence for this major. Courses designated as critical (!) may have a deadline for completion and/or affect time to graduation. Please see the
“Program Notes” section for details regarding “critical courses” for this particular Program of Study.
Critical
Course Subject and Title
Credit
Hours
Min.
Grade
1
Major
GPA
2
Code
Prerequisites
Notes
Semester One (15-16 Credit Hours)
!
ENGL 101 Critical Reading and Composition
3
C
CC-CMW
!
MATH 122 Calculus for Bus. Admin. & Soc. Sciences
or MATH 141 Calculus 1
3
3-4
C
CC-ARP
MATH 111/111I/115 (MATH 122);
MATH 115 (MATH 141); or Math
placement test score
!
MGSC 290 Computer Info. Systems in Business
4
or ECON 221 Principles of Microeconomics
or ECON 222 Principles of Macroeconomics
3
C
CR
Foreign language
5
or other Carolina Core Requirement
6
3
CC-GFL
UNIV 101 The Student in the University
or Carolina Core Requirement
6
3
PR/CC
Semester Two (15-16 Credit Hours)
!
ENGL 102 Rhetoric and Composition
3
C
CC-CMW
CC-INF
C or better in ENGL 101
!
STAT 206 Elementary Statistics for Business
3
C
CC-ARP
MATH 111 or higher
!
ACCT 225 Introduction to Financial Accounting
3
C
CR
!
MGSC 290 Computer Info. Systems in Business
4
or ECON 221 Principles of Microeconomics
or ECON 222 Principles of Macroeconomics
3
C
CR
Foreign language
5
or other Carolina Core Requirement
6
3-4
CC-GFL
Semester Three (16 Credit Hours)
ACCT 226 Introduction to Managerial Accounting
3
C
CR
ACCT 225
ECON 221 Principles of Microeconomics
or ECON 222 Principles of Macroeconomics
3
C
CR
MGMT 250 Professional Communication
3
C
CR
ENGL 101 & 102
BADM 301 Business Careers in the Global Economy
1
C
CR
MGSC 291 Statistics for Business and Economics
3
C
CR
STAT 206
Carolina Core Requirement
6
3
CC
Semester Four (15-16 Credit Hours)
ACCT 401 Financial Accounting I
3
C
MR
ACCT 226 & satisfactory performance
on the ACCT Readiness Exam
ACCT 402 Cost/Managerial Accounting
3
C
MR
ACCT 226
FINA 363 Introduction to Finance
3
C
CR
ECON 221, ACCT 225, & STAT 206
MKTG 350 Principles of Marketing
3
C
CR
ECON 221/222, ACCT 225/226
Carolina Core Requirement
6
3-4
CC
Semester Five (15-16 Credit Hours)
ACCT 404 Accounting Information Systems I
3
C
MR
ACCT 401
ACCT 405 Financial Accounting II
3
C
MR
ACCT 401
MGSC 395 Operations Management
3
C
CR
STAT 206
Directed Coursework
7
3
C
PR
Carolina Core Requirement
6
3-4
CC
Semester Six (15 Credit Hours)
ACCT 403 Tax I
3
C
MR
ACCT 401
ACCT 500-level Elective
8
3
C
MR
MGMT 371 Principles of Management
3
C
CR
Directed Coursework
7
3
C
PR
Carolina Core Requirement
6
3
CC
Semester Seven (18 Credit Hours)
ACCT 406 Auditing I
3
C
MR
ACCT 404; Pre-req or Co-req: ACCT
405
ACCT 324 Survey of Commercial Law
3
C
CR
Directed Coursework
7
3
C
PR
Directed Coursework
7
3
C
PR
Carolina Core Requirement
6
or Approved Elective
3
CC/PR
Carolina Core Requirement
6
or Approved Elective
3
CC/PR
Disclaimer: 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.
Graduation Requirements Summary
1. Regardless of individual course grades, students must maintain a minimum 3.000 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. Directed coursework may consist of courses toward a minor, cognate, concentration, or directed study.
8. Accounting Electives (6 credit hours)
Choose from the following:
ACCT 501 – Financial Accounting III (3)
ACCT 505 – Government and Nonprofit Accounting (3)
ACCT 502 – Advanced Cost/Managerial Accounting (3)
ACCT 506* – International Financial Reporting (3)
ACCT 504 – Legal Issues for Accountants (3)
ACCT 590 – Special Topics in Accounting (3) –By department selection process
*International-focused course
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 (12 hours) in conjunction with the Accounting major.
Required:
Choose 1:
MGSC 394 – Data Analytics for Business (3)
FINA 469 – Investment Analysis & Portfolio Management (3)
ACCT 404 – Accounting Information Systems I (3)
FINA 472 – Student-Managed Investments (3)
ECON 436 – Introductory Econometrics (3)
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 122 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 the these
courses, please visit: http://moore.sc.edu/academicprograms/undergraduate/globalexperience/internationalrequirement.aspx
The last 30 credit hours toward your degree must be earned in residence at the University of South Carolina-Columbia.
University Requirements: Bachelor’s degree-seeking students must meet Carolina Core (general education) requirements. For more information regarding these requirements,
please visit the Carolina Core page on the University website.
Codes:
CC
Carolina Core
CC-INF
Carolina Core – Information Literacy
CC-AIU
Carolina Core-Aesthetic and Interpretive Understanding
CC-INT
Carolina Core – Integrative Course
CC-ARP
Carolina Core-Analytical Reasoning and Problem-Solving
CC-SCI
Carolina Core – Scientific Literacy
CC-CMS
Carolina Core-Effective, Engaged, and Persuasive Communication: Spoken Component
CC-VSR
Carolina Core – Values, Ethics, and Social Responsibility
CC-CMW
Effective, Engaged, and Persuasive Communication: Written Component
CR
College Requirement
CC-GFL
Carolina Core-Global Citizenship and Multicultural Understanding: Foreign Language
MR
Major Requirement
CC-GHS
Carolina Core – Historical Thinking
PR
Program Requirement
CC-GSS
Carolina Core – Social Sciences
Semester Eight (15 Credit Hours)
MGMT 478 Strategic Management
3
C
CR
CC-INT
MKTG 350, FINA 363, MGMT
371 & Senior Standing
ACCT 500-level Elective
8
3
C
MR
Directed Coursework
7
3
C
PR
Directed Coursework
7
3
C
PR
Carolina Core Requirement
6
or Approved Elective
3
CC/PR
Minimum Total
Hours
Minimum Major
Requirements Hours
College & Program
Requirements Hours
Carolina Core Hours
Minimum
Institutional GPA
125
24
58-70
31-43
2.800
