Apr 02, 2020  
2013-2014 General Catalog (Summer, Fall 2013) 
2013-2014 General Catalog (Summer, Fall 2013) [ARCHIVED CATALOG Please see current catalog]

Accounting - BA

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Jon M. Hunstman School of Business

School of Accountancy

Bachelor of Arts Degree Language Requirement

Bachelor of Arts Degree

A Bachelor of Arts (BA) degree signifies proficiency in one or more foreign languages. Specifically, the BA requirement may be completed in one of the following ways:

  1. Demonstration of proficiency in one foreign language by successful completion of one course at the 2020-level or higher (or its equivalent).
  2. Demonstration of proficiency in American Sign Language by successful completion of COMD 4920  and COMD 4780 , and by passing an exit interview.
  3. Demonstration of proficiency in two foreign languages by successful completion of the 1020 course level in one language and the 2010 course level in the second language (or its equivalent).
  4. Completion of an upper-division (3000-level or higher) foreign language grammar or literature course requiring the 2020 course level (or its equivalent) as a prerequisite. Conversation courses cannot be considered for satisfying this requirement.

For nonnative English-speaking students only, the following options are available:

  1. Successful completion of the Intensive English Language Institute (IELI) program for international students.
  2. TOEFL, Michigan, or IELI placement scores high enough to meet the University admission criteria.

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.

  •   will fulfill the American Institutions Breadth requirement
  •   will fulfill the Social Sciences Breadth requirement
  • For Huntsman School of Business students, courses taken for their major will meet the Exploration requirement.   will fulfill the Exploration requirement for Accounting majors.
  •   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)


Minimum University Requirements

Total Credits


Grade Point Average (most majors require higher GPA)

2.00 GPA

Credits of C- or better


Credits of upper-division courses (#3000 or above)


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)


Credits in American Institutions (ECN 1500 ;HIST 1700 , HIST 2700  or HIST 2710 ; HONR 1300 POLS 1100 ; or USU 1300 )


General Education Requirements  and University Studies Depth Requirements 




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