Nov 02, 2024

2014-2015 General Catalog (Summer, Fall 2014)

2014-2015 General Catalog (Summer, Fall 2014) ARCHIVED CATALOG: To search archives, MUST use search box to left. Current catalog: catalog.usu.edu.

Accounting - BS

Jon M. Hunstman School of Business

School of Accountancy

Accounting Major Requirements

For a bachelor’s degree in accounting, students must complete at least 120 credits, including at least 30 credits in accounting and at least 90 credits in nonaccounting courses. At least 12 credits of upper-division accounting courses must be completed through the USU School of Accountancy. To qualify for graduation as an accounting major, a student must have an accounting and an overall GPA of at least 2.5. All accounting majors are required to complete the General Education requirements and the University Studies Depth Education requirements , the Huntsman School of Business Acumen, and the Required Accounting Courses.

ECN 1500
will fulfill the American Institutions Breadth requirement
ECN 2010
will fulfill the Social Sciences Breadth requirement
For Huntsman School of Business students, courses taken for their major will meet the Exploration requirement.
MATH 1100
will fulfill the Exploration requirement for Accounting majors.
MIS 3200
will cover one of the two courses required for the Communications Intensive (CI) requirement
For Huntsman School of Business students, course taken for their major will meet the Quantitative Intensive (QI) requirement
Students must complete at least 2 credits in approved 3000-level or above courses from each of the following two categories for the Depth Course requirements: Humanities and Creative Arts (DHA) and Life and Physical Sciences (DSC)

Huntsman School of Business Acumen (40 credits)

Required Accounting Courses (27 credits)

Accounting Major Four Year Plan (Suggested Schedule)

Please meet with your advisor to complete your specific four year plan.

Freshman Year (30 credits)

First Semester (15 credits)

ECN 1500 - Introduction to Economic Institutions, History, and Principles (BAI) 3 (C grade is required)
MATH 1050 - College Algebra (QL) 4
USU 1010 - University Connections 1-3 (2 credits required) (this course starts the week prior to fall semester and is completed after the first 3 weeks of fall semester)
Breadth Life Science (BLS) course 3
Electives 3

Second Semester (15 credits)

ECN 2010 - Introduction to Microeconomics (BSS) 3
ENGL 1010 - Introduction to Writing: Academic Prose (CL1) 3
MATH 1100 - Calculus Techniques (QL) 3
MIS 2100 - Principles of Management Information Systems 3
Breadth Creative Arts (BCA) course 3

Sophomore Year (31 credits)

First Semester (16 credits)

ACCT 2010 - Financial Accounting Principles 3 (B grade is required)
ENGL 2010 - Intermediate Writing: Research Writing in a Persuasive Mode (CL2) 3 (C grade is required)
STAT 2300 - Business Statistics (QL) 4 (C grade is required)
Breadth Humanities (BHU) course 3
Electives 3

Second Semester (15 credits)

Take and pass intermediate accounting entrance exam, during this semester

ACCT 2020 - Managerial Accounting Principles 3
ECN 3400 - Introduction to Global Economic Institutions and Business Environment (DSS) 3
MGT 2050 - Legal and Ethical Environment of Business 3
MIS 3200 - Business Communication (CI) 3
Breadth Physical Science (BPS) course 3

Junior Year (30 credits)

First Semester (15 credits)

ACCT 3110 - Intermediate Financial Accounting and Reporting I 3
ACCT 3310 - Strategic Cost Management 3
MGT 3700 - Operations Management 3
Depth Life and Physical Science (DSC) course 3
Communication Intensive (CI) course 3

Second Semester (15 credits)

Senior Year (29 credits)

First Semester (16-17 credits)

ACCT 4510 - Auditing Principles and Techniques 3
MGT 3110 - Managing Organizations and People (DSS) 3
MGT Elective or MAcc Option 3
Depth Humanities and Creative Arts (DHA) course 2-3
Electives 4

Second Semester (12-13 credits)

ACCT 4500 - Accounting Information Systems 3
Business Elective or MAcc Option 3
Electives 6-7

Notes:

Students must have 120 credits to graduate with a BA, Bachelor of Arts, or BS, Bachelor of Science, degree
Elective credits needed will be determined on an individual basis (a student with continuing education, AP credits, and Language credits may not require additional elective credits)
Completing a minor is recommended to fulfill elective credits
Individual and professional development opportunities are encouraged, see huntsman.usu.edu/programs/ for specific information
An advanced internship is recommended during Senior year

Minimum University Requirements

Total Credits	120
Grade Point Average (most majors require higher GPA)	2.00 GPA
Credits of C- or better	100
Credits of upper-division courses (#3000 or above)	40
USU Credits (30 USU credits, 20 of which must be upper-division courses, 10 of which must be courses required for student’s major)	30 USU credits
Completion of approved major program of study	See college advisor
Credits in minor (if required)	12
Credits in American Institutions (ECN 1500 ;HIST 1700 , HIST 2700 or HIST 2710 ; HONR 1300 ; POLS 1100 ; or USU 1300 )	3
General Education Requirements and University Studies Depth Requirements