Accounting (B.B.A.)

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51 Major Hours, 120 Degree Hours

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 .)

In addition to completing the pre-major business core , students must complete the following courses. (All classes are planned to be offered both Fall and Spring semesters on campus, unless otherwise noted. Course rotations are subject to change. Students should consult with their advisors for updates in sequencing. University Center - Sioux Falls students should reference the rotation schedule provided through the University Center - Sioux Falls website.)
ACCT 310 - Intermediate Accounting I (C)
ACCT 311 - Intermediate Accounting II (C)
ACCT 320 - Cost Accounting (C)
ACCT 360 - Accounting Systems (C) (Spring only.)
ACCT 430 - Income Tax Accounting (C) (Spring only.)
ACCT 450 - Auditing (C) (Fall only.)
BADM 310 - Business Finance (C)
BADM 321 - Business Statistics II (C)
BADM 323 - Information Systems for Business Professionals
BADM 350 - Legal Environment of Business (C)
BADM 351 - Business Law (C)
BADM 369 - Organizational Behavior & Theory
BADM 370 - Marketing (C)
BADM 425 - Production/Operations Management (C)
BADM 482 - Business Policy and Strategy (C)
Choose one of the following eight courses:
ECON 301 - Intermediate Microeconomics (C) (Fall only.)
ECON 302 - Intermediate Macroeconomics (C) (Spring only.)
ECON 330 - Money and Banking (C) (Either Fall or Spring.)
ECON 433 - Public Finance (C) (As needed.)
ECON 441 - International Trade (C) [G] (Either Fall or Spring.)
ECON 445 - International Macroeconomics [G] (Fall only.)
ECON 451 - Economics for Managers (Either Fall or Spring.)
ECON 482 - Labor Economics (C) (As needed.)
School of Business Elective (300/400 level) 3cr

Additional Requirements

Students must also complete an intensive writing course (1-3 credits) and enough Advanced Free Electives to achieve a minimum of 60 credits at the 300/400 level. Most accounting majors must complete 6-8 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 120 credit hour requirement.

Note:

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.

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

Students either completing their junior-level or beginning their senior-level accounting courses may apply for admission to the M.P.A. program. Students admitted to the M.P.A. program are eligible to apply for graduate assistantships.

Accounting majors meeting requirements for entry into the Professional Accountancy M.P.A. program may opt to complete both the Accounting 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.

The course requirements for the B.B.A. Accounting which are listed above are modified slightly for USD undergraduate students planning to pursue the Joint B.B.A./M.P.A. Fast-Track Option. Students planning to pursue the Joint B.B.A./M.P.A. Fast-Track Option should 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 Joint B.B.A/M.P.A. can also choose to replace BADM 323 Information Systems for Business Professionals 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 Joint B.B.A./M.P.A. Fast-Track Option:
ACCT 490 - Seminar (C)
ACCT 491 - Independent Study (C)
ACCT 492 - Topics (C)
ACCT 498 - Undergrad Research/Scholarship (C) [W] *
BADM 323 - Information Systems for Business Professionals
BADM 409 - Financial Strategy
BADM 411 - Investments (C)
BADM 441 - Project Management
BADM 452 - Commercial Law and Ethics
BADM 457 - Business Ethics (C)
BADM 474 - Personal Selling (C)
ECON 301 - Intermediate Microeconomics (C) **
ECON 302 - Intermediate Macroeconomics (C) **
ECON 330 - Money and Banking (C) **

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