May 20, 2018  
2011-2012 Undergraduate Catalog 
2011-2012 Undergraduate Catalog [Archived Catalog]

Accounting (B.B.A.)


Accounting Mission

“The mission of the Accounting Programs at The University of South Dakota’s Beacom School of Business is to provide quality professional education in an environment that promotes critical thinking, fosters the exchange of ideas among scholars, and contributes value to the practice of accounting.” [Adopted by accounting faculty – Fall 2002.]

Students must complete the following courses:

Before enrollment in upper-level business classes, students must apply for admission to their major. (See ADMISSION TO THE BEACOM SCHOOL OF BUSINESS MAJORS .)

Additional Requirements

Students must also complete the XDIS 310 course and enough Advanced Free Electives to achieve a minimum of 64 credits at the 300/400 level. Most accounting majors must complete 10 credits of Advanced Free Electives to meet this minimum.  (See Degree Requirements on Beacom School of Business page.) 

Elective Categories

Advanced Free 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 Free Electives.

School of Business Electives

Courses at the junior-senior level that must be selected in the fields of accounting, business administration, economics or health services administration are called School of Business Electives.

Free Electives

Courses chosen from any college/school at USD on the basis of the student’s interest are called Free Electives. These electives may be at any level and are only tested by meeting the 128 credit hour requirement. 


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

Students doing accounting internships during their senior year may take ACCT 430 during the spring semester of the junior year.

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.