Feb 24, 2024  
2023-2024 Undergraduate Catalog 
    
2023-2024 Undergraduate Catalog

Accounting (B.B.A.)


79-84 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.”

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

Students in this major must also complete requirements for a degree in the Beacom School of Business .

Pre-Major Business Core (25-30 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.

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 6 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, management, or marketing are called School of Business Electives. University Honors courses at the 300/400 level are also considered Advanced Electives. If a student majors in two or more business majors, the School of Business Elective may be used for the required coursework of the second major.

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.

B.B.A. / M.Acc. Accelerated Option


Undergraduate accounting and business majors meeting requirements for entry into the M.Acc. program may opt to complete both the B.B.A and M.Acc. concurrently. Students who pursue this accelerated 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.Acc. program after completing 75 credit hours. USD students applying to the B.B.A./M.Acc. program are not required to provide a GMAT exam score for admission to the acclerated 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.Acc. 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.

B.B.A. / M.B.A. Accelerated Option


Business majors meeting requirements for entry into the Master 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 accelerated 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. Accelerated 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.

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 credit hours.

J.D. / B.B.A. Concurrent Program Description


Business majors meeting requirements for entry into the Juris Doctor (J.D.) program may opt to complete both the B.B.A. and the J.D. concurrently in a 3+3 program.  Students who pursue this accelerated option will be awarded their undergraduate and law degrees simultaneously, upon the completion of the two programs. Students may use courses in the first year of the J.D. program to fulfill up to 30 credits of the required 300/400 level coursework toward the B.B.A. degree.  

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. 

Related Programs:

Courses or Programs Leading to Professional Licensure or Certification


The educational curriculum for your academic program may or may not meet 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, please review that state and your program on USD’s Licensure-Track Programs webpage.  Licensure-Track Programs

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 USD’s State Authorization webpage.

State Authorization