Accounting (B.B.A.)

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51 MAJOR HOURS, 128 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:
ACCT 310 - Intermediate Accounting I (C)
ACCT 311 - Intermediate Accounting II (C)
ACCT 320 - Cost Accounting (C)
ACCT 360 - Accounting Systems (C)
ACCT 430 - Income Tax Accounting (C)
ACCT 450 - Auditing (C)
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)
ECON 301 - Intermediate Microeconomics (C)
Or
ECON 302 - Intermediate Macroeconomics (C)
Or
ECON 330 - Money and Banking (C)
Or
ECON 433 - Public Finance (C)
Or
ECON 441 - International Trade (C)
Or
ECON 451 - Economics for Managers
School of Business Elective (300/400 level) 3cr

Additional Requirements

Students must also complete 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.

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.

Major Course of Study

The following major course of study is provided only as an example. Exchanging courses between semesters or even between some academic years is allowable. Check with the Student Services Center or your faculty academic advisor for information about planning your program.

THIRD YEAR

First Semester 15 hours

Second Semester 18 hours

ACCT 311 - Intermediate Accounting II (C)
ACCT 360 - Accounting Systems (C)
BADM 310 - Business Finance (C)
BADM 369 - Organizational Behavior & Theory
BADM 370 - Marketing (C)
Advanced Free Elective 3cr

FOURTH YEAR

First Semester 15 hours

ACCT 450 - Auditing (C)
BADM 350 - Legal Environment of Business (C)
BADM 425 - Production/Operations Management (C)
Advanced Free Elective 3cr
ECON Choice from Approved List 3cr

Second Semester 16 hours

ACCT 430 - Income Tax Accounting (C)
BADM 351 - Business Law (C)
BADM 482 - Business Policy and Strategy (C)
Advanced Free Elective 4cr
School of Business Elective 3cr

Note:

Many accounting majors satisfy advanced free 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.