Accounting, B.S.B.A.

• Our graduates will be able to apply generally accepted financial reporting principles in a broad range of business transactions.  
• Our graduates will understand techniques used in determining costs, preparing budgets, and measuring the performance of a business unit. 
• Our graduates will understand the regulatory framework that governs financial reporting and auditing in the United States. 
• Our graduates will understand the ethical dilemmas faced by accountants and how to respond to such dilemmas based on regulatory guidance. 
• Our graduates will understand the accounting issues associated with international business activities. 
• Our graduates will understand how technology is used in current organizational environments, especially as it concerns business decisions using accounting information systems. 

In addition to the academic admission requirements of the Moore School of Business stated below, a limit on admission to the program may be imposed. An enrollment limit would become necessary if enrollment levels exceed school staffing capabilities and resources. The Undergraduate Admissions Committee, in consultation with the dean of the school, shall be responsible for adjusting undergraduate enrollment levels to ensure the quality of the undergraduate program. A student who meets admissions criteria will be favorably considered, but because of space limitations admission cannot be guaranteed. Once minimum criteria are met, all qualified applicants are placed into an admissions group and are ranked by academic credentials. Based on the number of available seats, students are admitted in ranked order until capacity is reached. The Moore School only considers new applicants for Fall Term admission. 

Freshmen entering the UofSC Columbia Pre-Business division of the Moore School of Business must meet the campus requirements for admission. Freshmen applicants will only be considered for Fall Term admission.

Students from other UofSC campuses who have no work from colleges outside of UofSC must have a minimum cumulative Institution GPA of 3.25, must have taken at least 15 UofSC credit hours, and have completed calculus with a minimum grade of C. Additionally, those students who have fewer than 30 semester hours from colleges outside UofSC must also meet Columbia campus freshman admission requirements. Change of campus applicants will only be considered for Fall Term admission.

Students enrolled in other colleges on the Columbia campus must have a minimum cumulative Institution GPA of 3.25, must have at least 15 UofSC credit hour,and have completed calculus with a minimum grade of C. Internal transfers will only be considered for admission in the fall term.

Transfer students from other institutions must present a minimum cumulative GPA of 3.25 on all college work taken and have completed calculus with a minimum grade of C. Students who have taken fewer than 30 semester hours of college work must also meet Columbia campus freshman admission requirements. External transfers will only be considered for Fall Term admission. 

International applicants must be proficient in the English language. A score of 550 or above on the paper version of the TOEFL (Test of English as a Foreign Language) is required. (A score of 210 or higher on the computerized version is required, and a minimum score of 77 on the Internet version is required.) The Office of Undergraduate Admissions also accepts the International English Language Testing System (IELTS) or the PTE Academic Test (PTE). Students must score at least a 6.5 on the IELTS, or at least a 53 on the PTE.  English proficiency scores are not required for international students from countries where the primary language of instruction is English nor from graduates of high schools in the United States.

An English proficiency test will be administered to international students, except those from English-speaking countries, upon arrival at the University. All international students must demonstrate sufficient proficiency in written and oral English to progress at the University level. Students who are not proficient in English will be required to take noncredit, concentrated English language training until proficiency is demonstrated.