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Nov 22, 2024
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2015-2016 USC Lancaster Bulletin (Archived Copy) [Archived Catalog]
Accounting, B.S.B.A.
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Overview
The business administration curriculum allows sufficient flexibility for adaptation to a student’s particular interests and goals. A minimum of 122 hours is required for the B.S. degree in all majors except accounting, which requires 125 hours, and international business, which requires a minimum of 128 hours. They are divided between courses in business administration and general education courses in English, history, foreign languages, natural and behavioral sciences, and other disciplines. All business administration students are required to earn 40 hours in a common core sequence of business subjects. The major field for all majors except accounting and international business* requires 12-21 hours beyond the common core. If a major requires only 12 hours, then a minimum of 9 additional hours of advisor-approved course work in business/economics must be completed. A minimum of 18 credit hours in additional directed general education courses is required.
The school has developed options designed to complement core and major requirements. Information and assistance in the development and selection of options are available through the advising facilities of the school.
*The accounting major requires 24 hours. International business requires a second major in business. International business majors range from 27 to 36 hours, depending on the double major selected.
Learning Outcomes
- Graduates will be able to apply generally accepted accounting principles in a broad range of business transactions.
- Graduates will understand techniques used in determining costs, preparing budgets, and measuring the performance of a business unit.
- Graduates will understand the regulatory framework that governs financial reporting and auditing in the United States.
- Graduates will understand the ethical dilemmas faced by accountants and how to respond to such dilemmas based on regulatory guidance.
- Graduates will understand the accounting issues associated with international business activities.
- Graduates will understand how technology is used in current organizational environments, especially as concerns business decisions using accounting information systems.
Degree Requirements (125 Hours)
Major Requirements (67 Hours)
See Moore School of Business for entrance requirements, progression requirements, and other regulations.
- General Education Requirements (40-44 Hours)
- Business Core (40 Hours)
- Communication (Included in General Education Requirements)
- Accounting (24 Hours)
- Internationalization Requirement (9 Hours)
- Directed General Education Course Work (non-BA) (minimum of 18 Hours)
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1. Carolina Core Plus General Education Requirements
CMW: Carolina Core Effective, Engaged and Persuasive Communication: Writing (6 Hours)
ARP: Carolina Core Analytical Reasoning and Problem-Solving (6-8 Hours)
One of the following options:
SCI: Carolina Core Scientific Literacy
- Two approved Carolina Core Scientific Literacy courses including one laboratory course
GFL: Global Citizenship and Multicultural Understanding: Foreign Language (0-8 hours)
- Students shall demonstrate in one Foreign Language the ability to comprehend the topic and the main ideas in written and, with the exception of Latin and Ancient Greek, spoken texts on familiar subjects. This ability can be demonstrated by achieving a score of two or better on a USC foreign language test. Those failing to do so much satisfactorily complete equivalent study of foreign language at USC.
GHS: Carolina Core Global Citizenship and Multicultural Understanding: Historical Thinking
- Any approved Carolina Core History course
GSS: Carolina Core Global Citizenship and Multicultural Understanding: Social Sciences (3 Hours)
- Any approved Carolina Core Social Science course
AIU: Carolina Core Aesthetic and Interpretive Understanding (3 Hours)
- Any approved Carolina Core Aesthetic and Interpretive Understanding course
CMS: Carolina Core Effective, Engaged, and Persuasive Communication: Speech (3 hours)
- Any approved Carolina Core Speech course
INF: Carolina Core Information Literacy (0-3 Hours)
- This requirement may be met in an overlay course that combines learning outcomes from two Carolina Core components
VSR: Carolina Core Values, Ethics, and Social Responsibility (3 hours)
- Any approved Carolina Core Values, Ethics, and Social Responsibility course.
Other Required General Education Courses for the Darla Moore School of Business (3-10 Hours)
- An additional DMSB social science course may be required if student exempts foreign language requirement (up to 3-4 hours)
- An additional DMSB general education course may be required if student exempts foreign language requirement and completes social science in area designated for GFL (up to 3 hours)
One English course selected from:
2. Business Core (40 Hours)
3. Communication (Included in General Education Requirements)
5. Internationalization Requirement (9 Hours)
The program also requires 9 hours of course work with international content that may be used to fulfill other degree requirements. Three hours must be taken from an approved list of courses offered by the Moore School of Business which contain international business or international economics content. The following course options can also be used to satisfy the 3 credit hours of this requirement: approved course work containing international business or international economics content, taken at a semester abroad program; an approved Maymester or summer overseas course containing international business or international economics content; an approved internship course in international business wherein a student would obtain discipline-related work experience in a foreign country; or an approved service-learning component. Students may choose from one of the following options to complete the remaining 6-hour requirement:
Language:
- Two language courses at the 200 level or above
Electives:
- Two approved courses with international content taken either inside or outside the Moore School of Business from a list available in the undergraduate office.
6. Minor or Directed Coursework (minimum of 18 Hours)
Minors (non-BA) may be selected from a University-wide list of approved minors. The minor is normally a minimum of 18 hours of prescribed courses in one subject area. Students not selecting such a minor may submit an alternative program of study to satisfy the non-BA approved coursework. As part of the alternative program of study, students enrolled in the School of Accounting may select an optional cognate in Finance to support the coursework in their major. All alternative programs of study are subject to approval by the Undergraduate Program Faculty Committee in coordination with the Undergraduate Division. All minor courses, cognates, or courses approved as alternatives must be passed with a grade of C or better.
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