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Business Measurement & Assurance Track

The Business Measurement and Assurance (BMA) Track is a 10-course (30 credit hour) program providing you with the advanced knowledge and skills necessary for positions in auditing, IT audit, risk assurance, advisory services, financial reporting and more. The BMA track consists of six core courses (18 hours) and four elective courses (12 hours).

Core Courses

The core courses focus on your critical thinking, problem solving and communication skills. You will work with accounting standards, examine case studies, hone your ethical acumen, and engage with a top-ranked faculty that are personally invested in your long-term career success. As a BMA student, your experiences will include working with data analytic software (IDEA) and interacting with IT professionals from an accounting perspective.  

Elective Courses

Your elective courses will round out your strong, technical accounting background, and provide you the flexibility to create an experience unique to your professional and academic interests. Learn skills necessary to succeed in your accounting career and CPA exam, while also exploring your future area of specialization. We have pre-approved electives in accounting, marketing, management, international business, and management science. Additionally, you can take virtually any graduate-level course offered at USC-Columbia as an elective -- including study abroad courses.

BMA Curriculum

Required Core Courses (6 classes, 18 hours)

  • ACCT 501   Financial Accounting III (Advanced Accounting, including business combinations & consolidated financial reporting)
  • ACCT 732   Auditing II
  • ACCT 734   Accounting Research & Communication
  • ACCT 736   Information Technology Assurance, Control, and Security
  • ACCT 737   Accounting Systems II
  • ACCT 751   Business Entity Tax Issues

Elective Courses (4 classes, 12 hours)

Accounting course descriptions can be found on the Accounting Courses page. Click on the course title to view a sample syllabus.

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