Nov 08, 2024

2023-2024 General Catalog

2023-2024 General Catalog ARCHIVED CATALOG: To search archives, MUST use search box to left. Current catalog: catalog.usu.edu.

Accounting - BA, BS

Jon M. Huntsman School of Business

School of Accountancy

Navigation Help:

The blue highlighted text indicates additional details are available. Simply click on it to view details such as course name, description, prerequisites, or to be linked to another website with additional information. The back arrow button may be used to return to this page if you leave it through a link.

For more information about Accounting, see the website.
Following is a sample four-year plan. Please note that student-specific plans may differ.
Admitted students must meet with an advisor. Current students should also meet with an advisor and log on to Degree Works to check student-specific program progress.
To be recommended for graduation, Accounting - BA, BS students must have an overall 2.0 GPA as well as a 2.5 GPA in all major requirements and in all ACCT-prefix courses.

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
Total USU Credits	30	Upper-division USU Credits	20
USU Credits within the Major	10	Credits in Minor (if required)	12
Credits in Major	see below	Credits in American Institutions	3
General Education Requirements	see link	University Studies Depth Requirements	see link
NOTES: The highest math requirement for this degree is MATH 1050: College Algebra (QL) .

Admission Requirements for this Program

USU Student

USU students or students transferring from another college or university of higher education wanting to apply for admission to the Jon M. Huntsman School of Business should complete the requirements listed below based on the semester of the application. Students must complete the admission application below to be considered for admission to the Huntsman School.

Direct Admit:

Admitted to USU in Good Standing, and have one of the following qualifications:

Top 10% of high school class
3.7+ High School GPA
28+ ACT/1300+ SAT score
3.5+ High School GPA and 24+ ACT/1160+ SAT score
- Accounting majors: 3.6+ High School GPA and 26+ ACT/1230+ SAT score

Transfer students from other institutions or other programs at USU

Complete the following with a C or higher grade:
ECN 1500
ACCT 2010 B or better for Accounting majors.
DATA 1100 *
DATA 2100

*The first offering of DATA 1100 will be in Fall 2020. Students who complete DATA 2100 prior to Fall 2020 will not be required to take DATA 1100 .

Be in good standing at USU

Complete the Huntsman School Admissions Application.

Application Process

Students applying to the Huntsman School of Business will be notified regarding their application status following the conclusion of the semester the application was submitted. ALL grades for the application semester must be posted prior to the review of admission applications. Notification of application decision will be sent by email. If accepted, you will be assigned an advisor within the department of your major. If you are not accepted, the reason for denial will be listed.

First Year (30-32 credits)
_{Fall Semester}	_Credits	_{General Education Info and Notes:}	_{Spring Semester}	_Credits	_{General Education Info and Notes:}
ECN 1500 - Introduction to Economic Institutions, History, and Principles (BAI)	3	minimum C grade required	ECN 2010 - Introduction to Microeconomics (BSS)	3	minimum C grade required
ENGL 1010 - Introduction to Writing: Academic Prose (CL1)	3		ENGL 2010 - Intermediate Writing: Research Writing in a Persuasive Mode (CL2)	3	minimum C grade required
MATH 1050 - College Algebra (QL)	4		Breadth Humanities (BHU)	3
Breadth Life Sciences (BLS)	3		DATA 1100 - Excel for Business Analysis	1	minimum C grade required for both courses
USU 1010 - University Connections	2	Course starts the week prior to fall semester and is completed after the first 3 weeks of fall semester	DATA 2100 - Data and Information in Business	3	minimum C grade required for both courses
BUS 1000 - HSB Freshmen Academy *	1		Breadth Creative Arts (BCA)	3
^_Comments Students who have not attended any school beyond high school and have a declared major in the Huntsman School of Business are expected to enroll in BUS 1000 during their first year at USU. The course is intended to acculturate students to college life, and is therefore not relevant for internal or external transfer students. Thus, transfer students are not* expected to enroll in BUS 1000. BUS 1000 is an in-person course on the Logan campus for now, so those at statewide campuses or online are not able to enroll, and thus not expected to enroll.			^_Comments Students who have not attended any school beyond high school and have a declared major in the Huntsman School of Business are expected to enroll in BUS 1000 during their first year at USU. The course is intended to acculturate students to college life, and is therefore not relevant for internal or external transfer students. Thus, transfer students are not* expected to enroll in BUS 1000. BUS 1000 is an in-person course on the Logan campus for now, so those at statewide campuses or online are not able to enroll, and thus not expected to enroll.

Second Year (30 credits)
_{Fall Semester}	_Credits	_{General Education Info and Notes:}	_{Spring Semester}	_Credits	_{General Education Info and Notes:}
ACCT 2010 - Financial Accounting Principles	3	minimum B grade required	ACCT 2020 - Managerial Accounting Principles	3	minimum C grade required
MGT 3350 - Legal and Ethical Environment of Business	3	minimum C grade required	BUS 3200 - Business Communication (CI)	3	minimum C grade required
Elective	3		DATA 3300 - Introduction to Modern Data Analytics (QI)	3	minimum C grade required
Breadth Physical Sciences (BPS)	3		Depth Life and Physical Sciences (DSC)	3
DATA 3100 - Making Decisions with Data	3	minimum C grade required	Electives	3
^_Comments Undeclared students should apply to the Jon M. Huntsman School during this semester (see http://huntsman.usu.edu/apply/).			_^Comments

Third Year (31 credits)
_{Fall Semester}	_Credits	_{General Education Info and Notes:}	_{Spring Semester}	_Credits	_{General Education Info and Notes:}
ACCT 3110 - Intermediate Financial Accounting and Reporting I	3		ACCT 3120 - Intermediate Financial Accounting and Reporting II	3
ACCT 3510 - Business Taxation	3		ACCT 4510 - Auditing Principles and Techniques	3
FIN 3200 - Fundamentals of Finance I (QI)	3	minimum C grade required	FIN 3300 - Fundamentals of Finance II	3	minimum C grade required
MSLE 3500 - Fundamentals of Marketing	3	minimum C grade required	Electives	5
Communications Intensive (CI)	3		MGT 3700 - Operations Management	2-3	minimum C grade required
^_Comments			_^Comments

Fourth Year (27-28 credits)
_{Fall Semester}	_Credits	_{General Education Info and Notes:}	_{Spring Semester}	_Credits	_{General Education Info and Notes:}
ACCT 3310 - Intermediate Managerial Accounting	3		ACCT 4500 - Accounting Information Systems	3
MSLE 3800 - Leadership	2	minimum C grade required	Upper-Division Business Elective	3	See list below.
MSLE 3890 - Systems Strategy and Problem Solving	2	minimum C grade required	Electives	6
ACCT 3520 - Individual Taxation	3
Depth Humanities and Creative Arts (DHA)	2-3
MGT 3050 - Foundations of Business: Capitalism, Markets, and Innovation	3	minimum C grade required
^_Comments Students should apply for graduation at http://www.usu.edu/registrar/htm/graduation/apply-online.			_^Comments

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
An advanced internship is recommended during senior year
To be recommended for graduation, Accounting - BA, BS students must have an overall 2.0 GPA as well as a 2.5 GPA in all major requirements and in all ACCT-prefix courses.

Major Requirements

Grade of B or higher in ACCT 2010 ; Completion of ACCT 2020 , DATA 2100 ; A 2.5 GPA in core and major courses is required for graduation.

Complete the following 3 courses (9 credits):
ACCT 3110 - Intermediate Financial Accounting and Reporting I 3 credit(s)
ACCT 3120 - Intermediate Financial Accounting and Reporting II 3 credit(s)
ACCT 3510 - Business Taxation 3 credit(s)
Complete 3 courses (9 credits) from the following list:
ACCT 3310 - Intermediate Managerial Accounting 3 credit(s) *
ACCT 3520 - Individual Taxation 3 credit(s) *
ACCT 4500 - Accounting Information Systems 3 credit(s) *
ACCT 4510 - Auditing Principles and Techniques 3 credit(s) *
Any ACCT 5000-6999 courses**
* These courses are prerequisites for the Master of Accounting program. If not counted toward the undergraduate degree, up to 2 of these courses could be taken as electives in the MAcc program.
** A maximum of 6 credits may be taken from ACCT 5000-6999 courses
Complete 3 credits from the following list:

• Any additional ACCT 3000-4999 course (excluding ACCT 4250 )

• Any FIN 3000-5999 course not already completed as part of the Business Acumen (excluding FIN 4250 )
Complete 3 credits from the following list***:

• Any additional ACCT 3000-4999 course

• Any FIN 3000-5999 courses not already completed as part of the Business Acumen

• Any 3000-5999 course in DATA, ECON, MGT or MSLE not already completed as part of the Business Acumen
*** A maximum of 3 credits may be taken from internship courses (e.g., ACCT 4250 or FIN 4250 )
Note: For students double majoring in Accounting and Finance, any FIN classes taken to satisfy the ACCT major requirements will also count toward the FIN major requirements. Likewise, any ACCT classes taken to satisfy the FIN major requirements will also count toward the ACCT major requirements.

Business Acumen

All acumen courses must have a minimum grade of C unless otherwise stated.

ACCT 2010 - Financial Accounting Principles 3 credit(s) (Accounting majors: B grade or higher)
ACCT 2020 - Managerial Accounting Principles 3 credit(s)
BUS 3200 - Business Communication (CI) 3 credit(s)
DATA 1100 - Excel for Business Analysis 1 credit(s)
DATA 2100 - Data and Information in Business 3 credit(s)
DATA 3100 - Making Decisions with Data 3 credit(s)
DATA 3300 - Introduction to Modern Data Analytics (QI) 3 credit(s)
ECN 1500 - Introduction to Economic Institutions, History, and Principles (BAI) 3 credit(s)
ECN 2010 - Introduction to Microeconomics (BSS) 3 credit(s)
FIN 3200 - Fundamentals of Finance I (QI) 3 credit(s) (All Finance, International Business, and Management (Wealth Management emphasis) majors: B- grade or higher)
FIN 3300 - Fundamentals of Finance II 3 credit(s)
MGT 3050 - Foundations of Business: Capitalism, Markets, and Innovation 3 credit(s)
MGT 3350 - Legal and Ethical Environment of Business 3 credit(s)
MGT 3700 - Operations Management 2-3 credit(s) (International Business and Management: Operations and Supply Chain Management emphasis) majors: B- grade or higher required)
MSLE 3500 - Fundamentals of Marketing 3 credit(s) (International Business majors: B- grade or higher; Marketing majors: B grade or higher)
MSLE 3800 - Leadership 2 credit(s)
MSLE 3890 - Systems Strategy and Problem Solving 2 credit(s)

Accounting - BA, BS

Jon M. Huntsman School of Business

School of Accountancy

Navigation Help:

Minimum University Requirements

Admission Requirements for this Program

USU Student

Application Process

First Year (30-32 credits)

Comments

Comments

Second Year (30 credits)

Comments

Comments

Third Year (31 credits)

Comments

Comments

Fourth Year (27-28 credits)

Comments

Major Requirements

Business Acumen

^_Comments

^_Comments

^_Comments

_^Comments

^_Comments

_^Comments

_^Comments