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Darla Moore School of Business


Accounting Curriculum

Degree Requirements: 125 hours

Major Requirements: 67 hours

Learning Outcomes

  • 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)


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).

Business Core

Internationalization Requirement

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:

Language:

Two language courses at the 200 level or above
or

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.

Communications

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)


Optional Business Analytics Concentration (12 hours)

This analytics concentration can only be taken in conjunction with the accounting major.

Required Courses (nine hours):

Elective Courses (three hours) — choose one of the courses listed below: