OHIO University Undergraduate Catalog 2022-23
[Archived Catalog]
Accounting Major (B.B.A.) |
Major code BB6121
College of Business
School of Accountancy
Copeland Hall 514
Athens, OH 45701
Phone: 740.593.2020
cobstudentservices@ohio.edu
https://www.ohio.edu/business/
David Stott, contact person
dstott@ohio.edu
Program Overview
The mission of the School of Accountancy is to provide an engaging learning experience that transforms students into promising accounting professionals of integrity ready to serve the global economy. We provide a superior education with competent professors who challenge their students to excel and who support their students’ professional aspirations. The School of Accountancy has maintained separate AACSB (the highest accounting accrediting body) accounting accreditation since 1995.
The curriculum completed by School of Accountancy graduates provides all accounting and business courses required to sit for the CPA examination (generally referred to as being CPA ready) in most jurisdictions. Successful students can choose to complete the 150 semester hour requirement by double majoring as an undergraduate student or by enrolling in a one-year graduate program (such as Ohio University’s Master of Accountancy program). The School of Accountancy curriculum incorporates an active learning approach for teaching. This approach goes beyond preparing students in technical accounting content by emphasizing teamwork, professional research of accounting issues, and communication skills.
Admissions Information
Freshman/First-Year Admission
Freshmen will be admitted to the College on a selective basis. Normally, you will need to be in the top 20 percent of your high school class, with a strong college preparatory curriculum. You are expected to have above-average GPA (3.0 or better) and also have demonstrated leadership potential through participation in extracurricular activities or work experience. Members of groups that are historically underrepresented in business will receive special consideration.
Change of Program Policy
The College of Business allows a limited number of students from other Ohio University academic colleges to apply for transfer into the College of Business. It should be noted that the transfer requirements differ for students at the end of their freshmen year and students in their sophomore and junior years. The College of Business reserves the right to limit transfer admissions as necessary.
External Transfer Admission
Any student considering transfer to the College of Business is strongly encouraged to contact the College’s Office of Student Services as early as possible. You must be enrolled in the College before your senior year to allow for the College’s 32-hour residency requirement. You must earn at least 50 percent of the business credit hours required for the business degree at Ohio University. Accounting majors are expected to complete all upper level accounting courses at Ohio University. One or two upper level accounting courses may be completed at another AACSB - accredited accounting program with the approval of the Director of the School.
Opportunities Upon Graduation
Students are prepared to successfully complete the Certified Public Accountant (CPA) examination and are well prepared to work in careers with public accounting firms, with state and federal government organizations, within corporations as part of the corporate accounting staff or internal auditing staff, with not-for-profit organizations, and with law enforcement organizations performing financial forensic evaluation (e.g.. FBI, CIA, etc).
Requirements
Universitywide Graduation Requirements
To complete this program, students must meet all Universitywide graduation requirements .
College-Level Requirements for the College of Business
View the College-Level Requirements for the College of Business.
Accounting Requirements
Complete the following courses:
- ACCT 3040 - Financial Accounting and Reporting I Credit Hours: 3
- ACCT 3050 - Financial Accounting and Reporting II Credit Hours: 3
- ACCT 3100 - Managerial Accounting Credit Hours: 3
- ACCT 3400 - Introduction to Federal Income Tax Planning Credit Hours: 3
- ACCT 4200 - Assurance Services and Internal Controls Credit Hours: 3
- ACCT 4400 - Single-entity Accounting and Tax Planning Credit Hours: 3
- ACCT 4600 - Multiple-Entity Accounting and Tax Planning Credit Hours: 3
- ACCT 4700 - Data Analytics for Accounting Credit Hours: 3
Business Law Requirement
Complete the following course:
- BUSL 3570 - Law of Commercial Transactions Credit Hours: 3
College of Business (COB) Requirements
Individual Core Requirements
Complete the following courses:
- ACCT 1010 - Foundations of Accounting Credit Hours: 3
- ACCT 1020 - Decision Making with Accounting Credit Hours: 3
- BA 2000 - Career Management Strategies Credit Hours: 1
- BUSL 2550 - The Legal Environment of Business Credit Hours: 3
- FIN 3000 - Introduction to Corporate Finance Credit Hours: 3
- MGT 3200 - Operations Management Credit Hours: 3
- MGT 4800J - Business Strategy Credit Hours: 3
- QBA 1720 - Introduction to Information Analysis and Descriptive Analytics Credit Hours: 3
- QBA 2720 - Business Analytics Credit Hours: 3
Copeland Core
Complete the following courses:
- BA 1000 - Introduction to the College of Business Credit Hours: 1
- BA 1100 - Introduction to Business and Ethical Reasoning Credit Hours: 3
- BA 1500 - Introduction to Business Communication and Professional Skills Credit Hours: 3
- UC 1500 - Student Transition Seminar Credit Hours: .5 - 1
-
OR
- UC 1900 - Learning Community Seminar Credit Hours: 1
Business Cluster Requirements
Complete the following courses:
- BA 2500 - Strategic Business Communication Credit Hours: 3
- MGT 2100 - Introduction to Management and Organization Credit Hours: 3
- MIS 2020 - Business Information Systems Credit Hours: 3
- MKT 2400 - Introduction to Marketing Management Credit Hours: 3
Non-Business Required Hours
Every COB major must complete a minimum of 30 hours of classwork outside of the College of Business. The remaining hours consist of elective classes taken outside of the College of Business.
Individual Non-Business Required Courses
Complete the following courses:
- ECON 1030 - Principles of Microeconomics Credit Hours: 3
- ECON 1040 - Principles of Macroeconomics Credit Hours: 3
- MATH 1350 - Survey of Calculus Credit Hours: 4
Cultural Perspectives
Cultural Perspectives courses prepare you for active participation in multicultural business contexts in the US and globally. Through these courses, you will learn cultural self-awareness, cultural frameworks, empathy, communications, curiosity, and openness.
B.B.A. candidates are required to complete a minimum of six total credit hours of coursework designated as:
- BRICKS Intercultural Explorations and/or
- BRICKS Diversity & Practice
Students who complete one of the following College of Business international experience programs will fulfill the Cultural Perspectives requirement:
- Global Consulting Program
- Ohio International Consulting Program
Ethical Perspectives
Ethical Perspectives courses prepare you to make difficult decisions when ethical considerations are involved and when the answers are not straightforward. Through these courses, you will learn to recognize and evaluate ethical issues and use ethical self-awareness, perspectives, and concepts to make ethical decisions.
B.B.A. candidates are required to complete a minimum of four total credit hours of coursework designated as BRICKS Ethics & Reasoning .
Internship Requirement
Complete 1 hour of internship credit from the following:
- ACCT 4910 - Internship Credit Hours: 1 - 3
- BA 3910 - Internship Credit Hours: 1 - 3
- BA 4910 - Internship Credit Hours: 1 - 3
- BA 4920 - International Business Experience Credit Hours: 6
- FIN 4910 - Internship Credit Hours: 1 - 3
- MGT 3730 - Entrepreneurial Business Consulting Credit Hours: 3
- MGT 4910 - Internship Credit Hours: 1 - 3
- MIS 4910 - Internship Credit Hours: 1 - 3
- MKT 4910 - Sales Internship Credit Hours: 1 - 3
- MKT 4919 - Marketing Internship Credit Hours: 1 - 3
- SASM 3910 - Internship in Sport Management Credit Hours: 1 - 12