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 assurance and management services 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 and Legal Studies, 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 College, the degree programs offered by the School of Accountancy and Legal Studies are separately accredited by AACSB, the only accrediting agency for accounting programs.

Sophomore Year

First Semester
3 - EX ST 301 Introductory Statistics or 3 - MTHSC 301 Stat. Theory and Methods I
3 - MGT 301 Principles of Management
9 - Option List
1 - Elective
16

Second Semester
3 - ACCT 201 Financial Accounting Concepts
1 - ACCT 204 Accounting Procedures
3 - CP SC 220 Microcomputer Applications
9 - Option List
16

Junior Year

First Semester
3 - ACCT 311 Intermediate Financial Acct. I
3 - ACCT 322 Accounting Information Systems
3 - ENGL 304 Business Writing
3 - FIN 311 Financial Management I
3 - Fine Arts Requirement¹
1 - Elective
16

Second Semester
3 - ACCT 312 Intermediate Financial Acct. II
3 - ACCT 340 Internal Auditing Theory or 3 - ACCT 415 Auditing²
3 - FIN 312 Financial Management II
3 - LAW 322 Legal Environment of Business
3 - PHIL 344 Business Ethics
1 - Elective
16

Senior Year

First Semester
3 - ACCT 303 Cost Accounting
3 - ACCT 313 Intermediate Financial Acct. III
3 - ACCT 404 Individual Taxation or 3 - ACCT 406 Business Taxation²
3 - MKT 301 Principles of Marketing
3 - International Business Requirement³
1 - Elective
16

Second Semester

15 - Senior Option (see below)

15

127 Total Semester Hours

Senior Option

(Completion of one of the following options is required.)

INTERNSHIP OPTION

Senior Year

Second Semester

3 - ACCT 399 Internship in Accounting⁴

3

First Summer Session

3 - MGT 415 Business Strategy

3 - Elective

6

Second Summer Session

3 - ACCT 410 Budgeting and Executive Control

3 - Elective

6

BUSINESS MANAGEMENT COURSE OPTION

Senior Year

Second Semester

3 - ACCT 410 Budgeting and Executive Control

3 - MGT 415 Business Strategy

3 - Business Management Requirement⁵

6 - Elective

15

¹Select from A A H 210, MUSIC 210, THEA 210.

²Students planning to pursue the Master of Professional Accountancy degree program should take ACCT 404 and 415. Students planning to work in industry upon completion of the degree program should take ACCT 340 and 406.

³Select from ECON 310, FIN 411, LAW 420, MGT 423, MKT 427.

⁴Alternately, an internship may be completed in the summer between junior and senior years with MGT 415, ACCT 410, and six hours of electives completed in the second semester of the senior year.

⁵Select from MA SC 310, 312, MGT 305, 307, (E L E) 315, 317, 400, 422.

Note: 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.