Nov 24, 2024  
2023-2024 Undergraduate Catalog - SCCC & Day Students 
    
2023-2024 Undergraduate Catalog - SCCC & Day Students [ARCHIVED CATALOG]

Accounting Major


The accounting major provides graduates with opportunities in business, government, and not-for-profit entities. Accounting students learn critical thinking skills as they analyze, interpret and evaluate both financial and non-financial information through the use of technical knowledge, research and data analysis. This degree prepares students with the accounting knowledge and technology skills required to meet the increasing demand for accountants and for numerous career options available in industry.

Students will graduate with enhanced professional skills in the areas of financial and managerial data analysis, financial statement preparation and interpretation, auditing, tax research and tax compliance. An accounting degree fulfills many of the academic requirements for well-recognized accounting certifications related to numerous career choices. Equipped with the tools for success, accounting majors often hold management positions and frequently start their own business.

Professional development is a key component of the accounting major. Internships are a significant part of The Citadel’s commitment to offering professional development to accounting majors by providing on-the-job experience, highly valued by both students and employers. Internships are available during fall, spring, and summer semesters. Beta Alpha Psi, the honor organization for financial and business information students, and The Citadel Accounting Club provide experiential opportunities for students including guest speakers, field trips, professional conference attendance and professional development.

The accounting major provides an excellent foundation for students seeking to become licensed as Certified Public Accountants, Certified Managerial Accountants, Certified Global Management Accountants, Certified Internal Auditors, Certified Information System Auditors and other professional licensures. Additional coursework is required and licensures differ from state to state. Students desiring to continue their education will also find opportunities in graduate school to specialize in areas such as tax law, auditing, and valuation services, with excellent employment opportunities at top consulting firms and in industry.

The accounting major consists of 24 credit hours (eight required courses) designed to provide a strong foundation in a wide range of subjects in accounting. Courses in accounting analytics, advanced financial and managerial accounting, auditing, and tax prepare students to become successful accounting professionals in a career path that provides tremendous opportunities for advancement. In addition to required courses, the accounting major also includes one business elective course and two general elective courses. General elective courses can be within any subject area, must be at least three credit hours, must be an academic course (cannot be an ROTC course), and cannot fulfill another degree requirement. Students majoring in accounting must also complete required core business classes and achieve a grade of “C” or higher in each course.

Student Learning Outcomes

Students completing the Accounting program will be able to do the following:

  • Generally Accepted Accounting Principles (GAAP) – Recognize the application of GAAP
  • Accounting analytics and technology – Utilize accounting principles and technology to construct information for decision making
  • Auditing and assurance – Recognize the basic concepts of auditing and assurance services
  • Federal income tax laws – Analyze and apply federal income tax laws applicable to individuals and sole proprietors

Major Academic MAP

Click here to view the Academic MAP for this major, which shows the courses and sequence.

Major Required Courses


Prerequisites must be met - see course descriptions for prerequisite requirements.

Business Elective Courses (Choose One)


Students will choose from a list of courses offered within the Baker School of Business (ACCT, BANA, BLAW, ECON, ENTR, FINC, MGMT, MKTG, SCMT) or outside (CHIN 307 FREN 307 GERM 307 GERM 308 SPAN 307 ) in consultation with their academic advisor.

Freshman Year


Freshman Fall


Freshman Spring


Sophomore Year


Sophomore Fall


Sophomore Spring


Junior Year


Junior Spring


Senior Year


Senior Fall


Senior Spring


CPA Certification


Many states and jurisdictions, including South Carolina, require 150 semester hours of education in both accounting and non-accounting courses to qualify for CPA certification. The requirements for licensure vary from state to state. Students should check with the State Board of Accountancy of the state in which they wish to practice to determine the requirements to sit for the CPA exam and to be licensed as a CPA.

Note:


  • Students must complete five strand courses, which may be completed in any order: Elective (ELES 30X ), English (ENGS 30X ), History (HISS 30X ), Natural Science (NTSS 30X ) and Social Science (SCSS 30X ).
    • 301 (Technology & Innovation) | 302 (Conflict & Resolution) | 303 (Citizenship) | 304 (Wellness) | 305 (Nature & Sustainability)

ROTC Course Requirements:


ROTC course requirements apply to members of the SCCC only:

  • Cadets contracted or pursuing a contract should take 8 semesters of ROTC.
  • Cadets not contracted or pursuing a contract should take 4 semesters of ROTC Basic and 4 semesters of ROTC fulfilment courses. Available ROTC fulfillment courses are published online annually by the department of Leadership Studies.
  • ROTC courses typically carry 1 to 3 hours of credit, depending on the level. ROTC fulfillment courses typically carry 3 hours of credit. See the course descriptions for specific information.

Required for Graduation:


Required Hours for graduation are 121 plus the successful completion of all required LDRS, ROTC, & RPED degree requirements.