Nov 16, 2024  
2023-2024 Undergraduate Catalog 
    
2023-2024 Undergraduate Catalog [ARCHIVED CATALOG]

Accounting, BS


See Pre-Business Program  in the College of Business.

Program Description


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 begin professional careers in corporate accounting or internal auditing or to continue study at the graduate level.

Students planning to become Certified Public Accountants should note that the requirements for certification in South Carolina include 150 hours of collegiate education and completion of a bachelor’s degree. Other states have similar requirements. The faculty of the School of Accountancy 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 areas of specialization such as assurance 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, contact the School of Accountancy, 424 Wilbur O. and Ann Powers Hall.

In addition to accounting and business courses, the Bachelor of Science curriculum is devoted to English, 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 Accounting degree program offered by the School of Accountancy is separately accredited by AACSB International, the only accrediting agency for accounting programs. Students wishing to change majors into the Accounting program must have a 2.0 or higher Clemson cumulative grade-point average and have completed the Pre-Business program. Bridge students wishing to move into the Accounting program must complete all pre-business requirements and successfully meet the requirements to cross the bridge to Clemson.

Program Requirements


Pre-Business Freshman Curriculum


First Semester


Credit Hours: 15

Second Semester


Credit Hours: 15

Footnotes


1* Freshman core curriculum class. Students must complete core classes before submitting an Undergraduate Change of Program/Major request from Pre-Business to a business major.

2* The following sequences are acceptable: MATH 1020 /MATH 2070 , MATH 1060 /MATH 1080 , MATH 1060 /MATH 2070 . For each of the four-credit-hour courses taken, one credit will be applied toward the elective credit-hour requirement. Students considering a graduate degree in Economics or related fields should take MATH 1060 /MATH 1080 .

3* See General Education Requirements .

4* See South Carolina REACH Act Requirement in the Academic Regulations  section.

NOTES:

  1. A transfer course may not be used to satisfy the General Education Global Challenges Requirement. While a transfer course may fulfill other degree requirements, students must enroll in a Clemson course(s) on the Global Challenges list to fulfill the Global Challenges Requirement.
  2. If a student has completed all of the courses listed in the Pre-Business Freshman Curriculum, in order to register for a complete schedule, they may need to consider courses required in the business degree program they intend to pursue.

    The following courses may be considered, listed by anticipated degree program:

    Accounting: Arts and Humanities (Literature) General Education Requirement; Arts and Humanities (Non-Literature) General Education Requirement; Global Challenges General Education Requirements; ACCT 2010 ; ACCT 3030 ; ACCT 3110 ; CPSC 2200  or MGT 2180 ; FIN 3110 ; LAW 3220 MGT 2010 ; MKT 3010 STAT 3090  

    Economics: Arts and Humanities (Literature) General Education Requirement; Arts and Humanities (Non-Literature) General Education Requirement; Global Challenges General Education Requirements; ACCT 2010 ; ACCT 2020 ECON 3140 ; FIN 3060  or FIN 3110 ; MATH 3020  or STAT 3090 ; MGT 2010   

    Financial Management: Arts and Humanities (Literature) General Education Requirement; Arts and Humanities (Non-Literature) General Education Requirement; Global Challenges General Education Requirements; ACCT 2010 ; ACCT 3030 ; CPSC 2200  or MGT 2180 ; FIN 3110 ; LAW 3220 MGT 2010 ; MKT 3010 STAT 2300  or STAT 3090 

    Management: Arts and Humanities (Literature) General Education Requirement; Arts and Humanities (Non-Literature) General Education Requirement; Global Challenges General Education Requirements; ACCT 2010 ; ACCT 2020 ; CPSC 2200  or MGT 2180 ; FIN 3060  or FIN 3110 ; LAW 3220 MGT 2010 ; MKT 3010 ; STAT 3090 

    Marketing: Arts and Humanities (Literature) General Education Requirement; Arts and Humanities (Non-Literature) General Education Requirement; Global Challenges General Education Requirements; ACCT 2010 ; ACCT 2020  or ACCT 3030 CPSC 2200  or MGT 2180 ; FIN 3060  or FIN 3110 ; LAW 3220 MGT 2010 ; MKT 3010 ; STAT 3090 

    The courses listed in this note should not be considered alternatives or substitutes for the courses listed in the Pre-Business Freshman Curriculum. If a student takes one of these other courses in place of the courses specifically listed in the Freshman Curriculum, they could delay their eligibility to transfer from the Pre-Business program into one of the five degree-granting programs in Business.

Additional Curriculum


Sophomore Year


First Semester


Credit Hours: 14

Credit Hours: 16

Junior Year


Senior Year


First Semester


Credit Hours: 15

Second Semester


Credit Hours: 15

Total Credits: 120


Footnotes


1 See General Education Requirements .

2 Any three-credit 3000-, 4000-, or 8000-level course in ACCT, or any three-credit 3000- or 4000-level course in ECON, ELE, FIN, LAW or MGT.

3 ECON 3100 , FIN 4110 , LAW 4200 , MGT 4230 , or MKT 4270 

4 Internship may be completed for academic credit with prior approval if the student is a junior or senior.

5 MGT 4150  must be taken at Clemson University.

NOTES:

  1. At least 50 percent of the total credits taken in ACCT, ECON, FIN, LAW, MGT, and MKT must be taken at Clemson University.
  2. A transfer course may not be used to satisfy the General Education Global Challenges Requirement. While a transfer course may fulfill other degree requirements, students must enroll in a Clemson course(s) on the Global Challenges list to fulfill the Global Challenges Requirement.