Dec 06, 2021  
2020-2021 Undergraduate Catalog 
    
2020-2021 Undergraduate Catalog [Archived Catalog]

Accounting (B.B.A.)


73-78 Major Hours, 120 Degree Hours

Accounting Mission

 “The mission of the Accounting Programs at the University of South Dakota Beacom School of Business is to prepare students to become successful accounting and business professionals in an environment that promotes critical thinking and encourages ethical business practices led by a faculty empowered to contribute to the profession through the exchange of ideas among scholars and service to our stakeholders.”

Pre-Major Business Core (22-27 hours)


Prior to gaining admission to the Beacom School of Business majors, students complete the University’s General Education Requirements  and Pre-Major Business Core necessary for acceptance. Students are not eligible for enrollment in 300/400 level business courses until they have met the requirements for admission to their majors.

Please see ADMISSION TO THE BEACOM SCHOOL OF BUSINESS MAJORS .

The following courses are referred to as the Pre-Major Business Core and must be completed before full admission to the School of Business major is granted:

Notes:


The Mathematics course required for admission to the School of Business is MATH 121 Survey of Calculus (C) [SGR #5, HSDC] . A substitution is permitted for MATH 123 Calculus I (C) [SGR #5, HSDC] . Other mathematics courses may be required by the Mathematics Department as prerequisites to MATH 121 or MATH 123. The initial mathematics course is determined in accordance with the Board of Regent’s placement regulations.

The Beacom School of Business requires that either ENGL 205 Business Writing [SGR #1, HSDC]  or another university approved advanced composition course and a senior research paper under the direction of a business faculty member be completed. Contact the Beacom School of Business Student Services Center in Beacom Hall 101 or by phone at (605) 658-6532 for more information.

Additional Requirements


Students must also complete enough Advanced Electives to achieve a minimum of 60 credits at the 300/400 level. Most accounting majors must complete 9 credits of Advanced Electives to meet this minimum.  (See Degree Requirements on Beacom School of Business page.)  

Elective Categories


Advanced Electives

Courses at the junior-senior level chosen from any college/school at USD on the basis of the student’s interest are called Advanced Electives.

School of Business Electives

Courses at the junior-senior level that must be selected in the fields of accounting, business administration, business law, decision sciences, economics, entrepreneurship, finance, health services administration, human resource management, or marketing are called School of Business Electives. University Honors courses at the 300/400 level are also considered Advanced Electives.

Electives

Courses chosen from any college/school at USD on the basis of the student’s interest are called Electives. These electives may be at any level and are only tested for meeting the 120 credit hour requirement.

Note:


Many accounting majors satisfy advanced electives or School of Business electives through qualified internship experiences.

As of January 1, 1998, a total of 150 credits is required to qualify for the CPA examination in South Dakota and several other states. Therefore, many students pursuing this career goal continue their education by applying for admission to the Master of Professional Accountancy program (M.P.A.) during their junior year or senior year.

B.B.A. / M.P.A. Fast-Track Option


Undergraduate accounting and business majors meeting requirements for entry into the M.P.A. program may opt to complete both the B.B.A and M.P.A. concurrently. Students who pursue this fast-track option will be awarded their undergraduate and graduate degrees simultaneously, upon completion of the two programs. Permission to be awarded the undergraduate degree prior to the completion of the graduate degree is available.

Students may apply for admission to the M.P.A. program after completing 75 credit hours. USD students applying to the B.B.A./M.P.A. program are not required to provide a GMAT exam score for admission to the fast-track option if they meet all the following criteria: cumulative GPA of 3.25, business GPA of 3.25, and upper-level accounting GPA of 3.25.  Applicants who do not meet the above criteria are required to provide a GMAT exam score, which will be evaluated along with all application materials in a manner consistent with applications to the M.P.A. program. The fast-track option will confer special student status to those admitted, who will then be eligible to enroll in 700-level courses and to apply for graduate assistantships.

The course requirements for the B.B.A. Accounting which are listed above are modified slightly for USD undergraduate students planning to pursue the B.B.A./M.P.A. Fast-Track Option. Students planning to pursue the B.B.A./M.P.A. Fast-Track Option have the option to take BADM 582 Business Policy and Strategy instead of BADM 482 Business Policy and Strategy, and replace the BADM 482 credit with a business course from the list of approved courses below. Students pursuing the B.B.A/M.P.A. can also choose to replace BADM 323 Information Systems for Data Analytics with another business course from the approved list shown below. Students must complete the requirements of the M.P.A. program in accordance with the graduate catalog. The minimum number of credits to achieve both degrees is 150 hours.

 

Approved List of Courses that can substitute for BADM 323 and BADM 482 for students pursuing the B.B.A./M.P.A. Fast-Track Option:

* Must be taken for 3 credit hours and cannot double count as elective credit.
** Cannot double count as the third required economics course for the Business Core.

 

B.B.A. / M.B.A. Fast-Track Option


Business majors meeting requirements for entry into the Masters of Business Administration (M.B.A.) program may opt to complete both the B.B.A and M.B.A. concurrently. Students who pursue this fast-track option will be awarded their undergraduate and graduate degrees simultaneously, upon completion of the two programs. Permission to be awarded the undergraduate degree prior to the completion of the graduate degree is available.

The course requirements for the B.B.A., which are listed above, are the same for USD undergraduate students planning to pursue the B.B.A./M.B.A. Fast-Track Option. The program gives students the opportunity to begin their M.B.A. program earlier and complete both programs in a timely manner.

Students may apply for admission to the M.B.A. program using the standard graduate application process after completing 75 credit hours. Applicants for the B.B.A./M.B.A. program are required to submit only two letters of recommendation. Students applying to the B.B.A./M.B.A. program are not required to provide a GMAT exam score for application to the fast-track program if they meet all the following criteria: cumulative GPA of 3.25, business GPA of 3.25, and major GPA of 3.25.  Applicants who do not meet the above criteria are required to provide a GMAT exam score, which will be evaluated along with all application materials in a manner consistent with applications to the M.B.A. program.

Students must complete the requirements of the M.B.A. program in accordance with the graduate catalog. The minimum number of credits to achieve both degrees is 153 hours.

Four-Year Program Guides and Costs


USD encourages students to take 15 credits per semester or 30 credits within the year in order to graduate in 4 years. To help students complete their academic degree program in four years, we provide a sample academic plan. Please work with your academic advisor to confirm your plan. 

 

Student Learning Outcomes


GOAL #:1 Our graduates will demonstrate knowledge of the basic business disciplines and their integration in a global economy. 

Objectives: 

  1. Graduates will demonstrate adequate knowledge in all of the basic business disciplines - accounting, economics, finance, international/globalization, information systems, legal, management, marketing, and quantitative (including statistics and operations management). 
  2. Graduates will demonstrate an understanding of the interdisciplinary nature of business.  
  3. Accounting graduates will demonstrate an advanced understanding of core concepts in accounting. 

GOAL #:2 Our graduates will employ critical thinking skills to analyze business decisions. 

Objectives:  

  1. Graduates will evaluate alternatives and recommend a course of action to reach a desired outcome. 
  2. Graduates will conduct an effective quantitative analysis of a business problem. 

GOAL #3:  Our graduates will communicate effectively and professionally. 

Objectives: 

  1. Graduates will demonstrate adequate oral presentation skills. 
  2. Graduates will write effectively. 

GOAL #4:  Our graduates will recognize the importance of ethics in business. 

Objectives: 

  1. Graduates will apply ethical principles in identifying and resolving business dilemmas. 
  2. Accounting graduates will apply accounting specific standards of the profession to an ethical dilemma. 

Courses or Programs Leading to Professional Licensure or Certification


The University of South Dakota as of July 1, 2020, cannot confirm whether any particular course or program meets educational prerequisites for professional licensure or certification in states other than South Dakota. If you are planning to apply for licensure/certification in a state other than South Dakota after completion of your program, contact the academic department offering your major or CDE at 605.658.6152 or by email at cde@usd.edu. USD is working to comply with these requirements and will provide up-to-date information as it becomes available.

If your learning placement course (internship, externship, clinical, rotation, practicum, independent study, study away, etc.) or your online course will be taken outside South Dakota, please reference the State Authorization webpage below.

Information about State Authorization & Professional Licensure