- 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.
In addition to the academic admission requirements of the Moore School of Business stated below, a limit on admission to the program may be imposed. An enrollment limit would become necessary if enrollment levels exceed school staffing capabilities and resources. The Undergraduate Admissions Committee, in consultation with the dean of the school, shall be responsible for adjusting undergraduate enrollment levels to ensure the quality of the undergraduate program. A student who meets admissions criteria will be favorably considered, but because of space limitations admission cannot be guaranteed. Once minimum criteria are met, all qualified applicants are placed into an admissions group and are ranked by academic credentials. Based on the number of available seats, students are admitted in ranked order until capacity is reached. The Moore School only considers new applicants for Fall Term admission.
Freshmen entering the UofSC Columbia Pre-Business division of the Moore School of Business must meet the campus requirements for admission. Freshmen applicants will only be considered for Fall Term admission.
Students from other UofSC campuses who have no work from colleges outside of UofSC must have a minimum cumulative Institution GPA of 3.25, must have taken at least 15 UofSC credit hours, and have completed calculus with a minimum grade of C. Additionally, those students who have fewer than 30 semester hours from colleges outside UofSC must also meet Columbia campus freshman admission requirements. Change of campus applicants will only be considered for Fall Term admission.
Students enrolled in other colleges on the Columbia campus must have a minimum cumulative Institution GPA of 3.25, must have at least 15 UofSC credit hour,and have completed calculus with a minimum grade of C. Internal transfers will only be considered for admission in the fall term.
Transfer students from other institutions must present a minimum cumulative GPA of 3.25 on all college work taken and have completed calculus with a minimum grade of C. Students who have taken fewer than 30 semester hours of college work must also meet Columbia campus freshman admission requirements. External transfers will only be considered for Fall Term admission.
Degree Requirements (125 Hours)
See Darla Moore School of Business for progression requirements and other regulations.
Program of Study
|1. Carolina Core||31-43|
|2. College Requirements||40|
|3. Program Requirements||21-30|
|4. Major Requirements||24|
Founding Documents Requirement
All undergraduate students must take a 3-credit course or its equivalent with a passing grade in the subject areas of History, Political Science, or African American Studies that covers the founding documents including the United State Constitution, the Declaration of Independence, the Emancipation Proclamation and one or more documents that are foundational to the African American Freedom struggle, and a minimum of five essays from the Federalist papers. This course may count as a requirement in any part of the program of study including the Carolina Core, the major, minor or cognate, or as a general elective. Courses that meet this requirement are listed here.
1. Carolina Core Requirements (31-43 hours)
CMW – Effective, Engaged, and Persuasive Communication: Written (6 hours)
must be passed with a grade of C or higher
ARP – Analytical Reasoning and Problem Solving (6-7 hours)
must be passed with a grade of C or higher
SCI – Scientific Literacy (7 hours)
Two approved Carolina Core Scientific Literacy courses, including one laboratory course
GFL – Global Citizenship and Multicultural Understanding: Foreign Language (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.
GHS – Global Citizenship and Multicultural Understanding: Historical Thinking (3 hours)
- any CC-GHS course
GSS – Global Citizenship and Multicultural Understanding: Social Sciences (3 hours)
- any CC-GSS course
AIU – Aesthetic and Interpretive Understanding (3 hours)
- any CC-AIU course
CMS – Effective, Engaged, and Persuasive Communication: Spoken Component1 (0-3 hours)
- any overlay or stand-alone CC-CMS course
INF – Information Literacy1 (0-3 hours)
- any overlay or stand-alone CC-INF course
VSR – Values, Ethics, and Social Responsibility1 (0-3 hours)
- any overlay or stand-alone CC-VSR course
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.
2. College Requirements (40 hours)
must be passed with a grade of C or higher
|ACCT 225||Introduction to Financial Accounting||3|
|ACCT 226||Introduction to Managerial Accounting||3|
|ACCT 324||Survey of Commercial Law||3|
|BADM 301||Business Careers in the Global Economy||1|
|ECON 221||Principles of Microeconomics||3|
|ECON 222||Principles of Macroeconomics||3|
|FINA 363||Introduction to Finance||3|
|MGMT 250||Professional Communication||3|
|MGMT 371||Principles of Management||3|
|MGMT 478||Strategic Management||3|
|MGSC 290||Computer Information Systems in Business||3|
|MGSC 291||Applied Statistics for Business||3|
|MGSC 395||Operations Management||3|
|MKTG 350||Principles of Marketing||3|
|Total Credit Hours||40|
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
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.
4. Major Requirements (24 hours)
a minimum grade of C is required in all major courses
Major Courses (18 hours)
|ACCT 401||Financial Accounting I||3|
|ACCT 402||Cost/Managerial Accounting||3|
|ACCT 403||Tax I||3|
|ACCT 404||Accounting Information Systems I||3|
|ACCT 405||Financial Accounting II||3|
|ACCT 406||Auditing I||3|
|Total Credit Hours||18|
Major Electives (6 hours)
|Select six hours from the following:||6|
|Financial Accounting III|
|Managerial Accounting for Decision Making|
|Legal Issues for Accountants & Managers|
|Governmental and Nonprofit Accounting|
|International Financial Reporting 1|
|Special Topics in Accounting|
|Total Credit Hours||6|
Business Analytics Concentration (12 hours) optional
This analytics concentration can only be taken in conjuction with the accounting major.
|Data Analytics for Business|
|Accounting Information Systems I|
Select two of the following:
|Corporate Risk Management|
|Investment Analysis and Portfolio Management|
|Research in International Business|
|Analytics for the Human Resources Professional|
|Business Information Systems|
|Applied Statistical Modeling|
|Service Operations Management|
|Principles of Marketing Research|
|Pricing Strategy and Analytics|
Note: a maximum of one course can double count within your major(s).
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.