ACCOUNTING
Bachelor of Science

The program leading to the Bachelor of Science degree in Accounting prepares students for careers as professional accountants. Students completing this program are well prepared to enter many accounting career fields as well as to continue study at the graduate level.

Students planning to become Certified Public Accountants should note that the requirements to sit for the CPA examination in South Carolina include 150 hours of collegiate education and completion of a bachelor's degree. Other states have, or will soon have, similar requirements. The faculty of the School of Accountancy and Legal Studies believes these requirements are best met with a bachelor's degree in Accounting and completion of the Master of Professional Accountancy (MPAcc) degree program. The MPAcc program also enhances the preparation of students pursuing accounting careers in other areas of specialization such as internal auditing, managerial accounting, and taxation.

Admission to the MPAcc program is separate from admission to the undergraduate program. It is based on the student's undergraduate record and score on the Graduate Management Admissions Test (GMAT). For information on the MPAcc program, contact the School of Accountancy, 301 Sirrine Hall.

In addition to accounting and business courses, approximately one-half of the Bachelor of Science curriculum is devoted to English and public speaking, mathematics, natural and social sciences, and the humanities. Thus, students in the accounting program obtain a broad-based education that not only gives them accounting expertise but also contributes to their proficiency in analytical, communication, and interpersonal skills. Along with the general business accreditation held by the School of Business and Leadership, the degree programs
offered by the School of Accountancy and Legal Studies are separately accredited by the American Assembly of Collegiate Schools of Business.

Freshman Year

First Semester
3 - ENGL 101 Composition I
3 - MTHSC 102 Intro. to Mathematical Analysis¹
3 - Computer Skills Requirement²
3 - Humanities Requirement E.2²
4 - Science Requirement²
16

Second Semester
3 - ENGL 102 Composition II
3 - MTHSC 207 Multivariable Calculus¹
3 - PSYCH 201 Introduction to Psychology or 3 - SOC 201 Introduction to Sociology
3 - Leadership Requirement³
4 - Science Requirement²
16

Sophomore Year

First Semester
3 - ECON 211 Principles of Microeconomics
3 - EX ST 301 Introductory Statistics or 3 - MTHSC 301 Statistical Theory and Meth.
3 - MGT 301 Principles of Management
3 - International Studies Requirement⁴
3 - Oral Communication Requirement²
1 - Elective⁵
16

Second Semester
3 - ACCT 201 Financial Accounting Concepts I
1 - ACCT 204 Accounting Procedures
3 - CP SC 220 Microcomputer Applications
3 - ECON 212 Principles of Macroeconomics
3 - Humanities Requirement E.1²
3 - International Studies Requirement⁴
16

Junior Year

First Semester
3 - ACCT 202 Managerial Accounting Concepts
3 - ENGL 304 Business Writing
3 - FIN 311 Financial Management I
3 - MKT 301 Principles of Marketing
3 - PHIL 344 Business Ethics
1 - Elective⁵
16

Second Semester
3 - ACCT 301 Intermediate Accounting I
3 - ACCT 322 Accounting Information Systems
3 - FIN 312 Financial Management II
3 - MA SC 312 Decision Models for Management
3 - Fine Arts Requirements⁶
15

Senior Year

First Semester
3 - ACCT 302 Intermediate Accounting II
3 - ACCT 303 Cost Accounting
3 - ACCT 340 Internal Auditing Theory or 3 - ACCT 415 Auditing⁷
3 - LAW 312 Commercial Law
5 - Elective⁵
17

Second Semester
3 - ACCT 404 Individual Taxation⁷ or 3 - ACCT 406 Business Taxation⁷
3 - ACCT 410 Budgeting and Executive Control
3 - LAW 313 Commercial Law
3 - MGT 415 Business Strategy
3 - Elective⁵
15

127 Total Semester Hours

¹MTHSC 106 and 108 may be substituted for MTHSC 102 and 207, respectively, and one or two elective hours.

²See General Education Requirements.

³See advisor.

⁴Either complete a two-semester modern foreign language sequence (level to be determined through advising) or complete six hours of coursework on the culture, geography, history, literature, religion, arts, or political environment of a nation or region other than the United States. A list of approved courses is available through advising. If an eight-hour elementary modern foreign language sequence is chosen, then six hours will be credited to the international studies requirement and two hours to electives.

⁵Elective credits may be taken in any combination of 1-, 2-, 3-, or 4-hour courses, but see footnote 4 above.

⁶To be selected from one of the following courses: A A H 210, MUSIC 210, or THEA 210.

⁷Students planning to pursue the Master of Professional Accountancy degree program should take ACCT 404 and 415.

Notes:

1. Failure to follow the semester and sequencing recommendations may jeopardize the student's ability to complete degree requirements within eight semesters.

2. Students must earn a C in all prerequisite accounting courses before enrolling in the next level accounting course. Courses for which this rule applies are ACCT 201, 202, 204, 301, 303, and 340.

3. At least 50 percent of the total credits taken in ACCT, ECON, FIN, LAW, MA SC, MGT, and MKT must be taken at Clemson University.