Accounting (B.A./B.S.)

Location(s): Brookings Main Campus

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Program Coordinator/Contact

Nicole Klein, Associate Director
Ness School of Management and Economics
Harding Hall 100
605-688-4141

Program Information

The major in Accounting provides students with advanced training in accounting, including managerial, financial, cost, and income tax accounting. With a major in accounting, graduates will find careers in a variety of fields. While some accounting graduates are working as Certified Public Accountants (CPAs), some are in related fields such as auditors, financial analysts, business analysts, credit analysts, investment analysts, financial planners, bankers, loan officers, corporate finance support positions, corporate audit functions, tax examiners, tax managers, insurance underwriters, and entrepreneurs.

Course Delivery Format

The program offers courses on campus and online.

Student Learning Outcomes

Upon completion of the Accounting major, graduates will:

Be able to use analytical methods to make effective decisions.
Be able to communicate effectively.
Be able to evaluate matters of ethics in the profession and the culture more broadly.
Have the requisite body of knowledge in management and economics.

Academic Requirements

Students must earn a grade of “C” or better in BADM 485 - Strategic Management , CSC /MGMT 325 - Management Information Systems (COM) , FIN 310 - Business Finance (COM) , HRM 460 - Human Resource Management (COM) , and MGMT 360 - Organization and Management (COM) .

If a student chooses to double major in two or more majors offered through the Ness School of Management and Economics, each major needs to have at least 15 credits that are distinct from the other major(s).

Requirements for Accounting Major: 120 Credits

Bachelor of Arts
Bachelor of Science

System General Education Requirements

Goal #1 Written Communication: SGR #1 Elective Credits: 6
Goal #2 Oral Communication: SGR #2 Elective Credits: 3
Goal #3 Social Sciences: ECON 201 - Principles of Microeconomics (COM) [SGR #3, HSDC] Credits: 3 (Major Requirement) and SGR #3 Electives Credits: 3
Goal #4 Arts and Humanities: SGR #4 Electives Credits: 6
Goal #5 Mathematics: MATH 121 - Survey of Calculus (COM) [SGR #5, HSDC] Credits: 4 and MATH 121L - Survey of Calculus Lab [HSDC] Credits: 1 or MATH 123 - Calculus I (COM) [SGR #5, HSDC] Credits: 4
Goal #6 Natural Sciences: SGR #6 Electives Credits: 6

College of Arts, Humanities and Social Sciences Requirements

Capstone course in the major discipline
Upper division coursework Credits: 33

Bachelor of Arts Requirements: 6+

Modern Foreign Language Including the 202-Level Credits: 6+

Bachelor of Science Requirements: 10+

Natural Sciences Credits: 10+
- Any two lab sciences.
- Coursework must include 2 prefixes.
- MATH and STAT courses do not count toward the science requirement.

System General Education and/or major coursework may satisfy some or all of the above requirements. Consult program advisor for details. See the College of Arts, Humanities and Social Sciences for additional information about Bachelor of Arts and Bachelor of Science specifications.

*The B.A. and B.S. in Accounting is excluded from the college requirement of one declared minor outside of the major discipline OR a second major OR a teaching specialization.

Major Requirements

ACCT 210 - Principles of Accounting I (COM) Credits: 3
ACCT 211 - Principles of Accounting II (COM) Credits: 3
ACCT 310 - Intermediate Accounting I (COM) Credits: 3
ACCT 311 - Intermediate Accounting II (COM) Credits: 3
ACCT 320 - Cost Accounting (COM) Credits: 3
ACCT 360 - Accounting Systems (COM) Credits: 3
ACCT 430 - Income Tax Accounting (COM) Credits: 3
ACCT 450 - Auditing (COM) Credits: 3
BADM 101 - Survey of Business (COM) Credits: 3
BADM 485 - Strategic Management Credits: 3 (Capstone)
BLAW 350 - Legal Environment of Business (COM) Credits: 3
BLAW 351 - Business Law (COM) Credits: 3
CSC / MGMT 325 - Management Information Systems (COM) Credits: 3
DSCI 424 - Operations Research (COM) Credits: 3
or BADM 321 - Business Statistics II (COM) Credits: 3
ECON 119 - First Year Seminar Credits: 1
ECON 201 - Principles of Microeconomics (COM) [SGR #3, HSDC] Credits: 3
ECON 202 - Principles of Macroeconomics (COM) [SGR #3, HSDC] Credits: 3
ECON 301 - Intermediate Microeconomics (COM) Credits: 3
or ECON 431 - Managerial Economics Credits: 3
ECON 302 - Intermediate Macroeconomics (COM) Credits: 3
or ECON 330 - Money and Banking (COM) Credits: 3
ECON 319 - Seminar with Industry Leaders Credits: 1
FIN 310 - Business Finance (COM) Credits: 3
HRM 460 - Human Resource Management (COM) Credits: 3
MGMT 360 - Organization and Management (COM) Credits: 3
MKTG 370 - Marketing (COM) Credits: 3

Supporting Coursework

ENGL 379 - Technical Communication (COM) Credits: 3
STAT 281 - Introduction to Statistics (COM) [SGR #5, HSDC] Credits: 3

Electives

Taken as needed to complete any additional degree requirements.

Total Required Credits: 120

Summary of Program Requirements

Bachelor of Arts
System General Education Requirements*	28-29 Credit Hours
College of Arts, Humanities and Social Sciences Requirements**	6+ Credit Hours
Major Requirements	68 Credit Hours
Supporting Coursework	6 Credit Hours
Electives***	11-12 Credit Hours
Bachelor of Science
System General Education Requirements*	28-29 Credit Hours
College of Arts, Humanities and Social Sciences Requirements**	10+ Credit Hours
Major Requirements	68 Credit Hours
Supporting Coursework	6 Credit Hours
Electives***	13-14 Credit Hours

*System General Education Requirements for students pursuing a baccalaureate degree shall include a minimum of 30 credit hours. Some general education coursework may be counted for Major Requirements, Supporting Coursework, and College Requirements.
**System General Education Requirements, Major Requirements, and Supporting Coursework may satisfy some or all of the above requirements.
***Taken as needed to complete any additional degree requirements.

Academic Advising Guide Sheet

The goal of the academic advising guide sheets and sample plans of study is to promote undergraduate student success by guiding all students to timely completion of an undergraduate degree. Students are not limited to the course sequence provided for their academic program. Instead, the sample plan of study is one possible path to completing your degree and is meant to be used as a guide for planning purposes in consultation with an academic advisor. The plans also help students prepare for meetings with their academic advisor and track their progress in their selected academic program.