OHIO University Undergraduate Catalog 2022-23
[Archived Catalog]
Accounting Technology Major (A.A.B.) |
Major code AA5002
College of Business
School of Accountancy
Copeland Hall 514
Athens, OH 45701
Phone: 740.593.2020
cobstudentservices@ohio.edu
https://www.ohio.edu/business/
Tanya Hire, contact person
biblert@ohio.edu
Available through the Regional Campuses and Online
Program Overview
The accounting technology program at Ohio University Regional Campuses offers a two-year program for accounting technicians leading to the Associate in Applied Business degree. After fulfilling the degree requirements, program graduates are prepared to enter the workforce in junior accounting positions in a number of business and industry sectors.
Because accounting technology students attend many classes with students from other majors, their experience is broadened by the diversity of all that attend OHIO regional campuses. The same responsibilities and standards of academic achievement apply to all Ohio University students, regardless of their major.
Program Learning Outcomes
Upon completion of the accounting technology major, students will be able to:
- Identify, interpret, and analyze basic business transactions
- Identify and describe the accounting cycle and apply accounting principles under both a manual system and at least one modern accounting software system.
- Describe, prepare, and analyze general purpose financial statements.
- Use financial reports and statistical techniques to understand a company’s health and aid in decision making.
- Effectively use modern spreadsheet and/or other technology to aid in decision making.
- Identify and describe the effects of taxation on individuals and the business entity.
- Identify and describe the managerial accounting functions required for effective business decisions.
Admissions Information
Freshman/First-Year Admission
No requirements beyond University admission requirements.
Change of Program Policy
No selective or limited admission requirements.
External Transfer Admission
No requirements beyond University admission requirements.
Opportunities Upon Graduation
Graduates have obtained employment with government, hospitals, school boards, CPA firms, retail stores, corporations, with duties including payroll, accounts receivable, general ledger bookkeeping, auditing, and tax return preparation. Opportunities for students at the completion of the program include account analyst, accounting clerk, accounts receivable clerk, accounts payable clerk, insurance clerk, payroll clerk, junior accountant, staff accountant, and staff auditor.
Requirements
Technical Associate Degree Requirements
The minimum requirement for the Associate in Applied Business (A.A.B.) or the Associate in Applied Science (A.A.S.) degree is the completion of 60 credits with a 2.0 accumulative GPA in both the major area of study and all course work attempted at Ohio University. A maximum of 15 credits earned through prior learning assessment may be applied to any technical associate degree. You must earn a minimum of 18 semester credit hours while enrolled at Ohio University, and you must earn a minimum of 50 percent of coursework taken to fulfill your major concentration in residence with resident credit as defined in the Graduation Requirements – Universitywide section. You also must meet Ohio University BRICKS requirements for associate degrees. (See Graduation Requirements - Universitywide section)
To earn a technical associate degree, you must complete an Application for Update of Program(s), available from any college office or regional campus student services office.
General Education
Complete all of the following:
- ENG 1510 - Writing and Rhetoric I Credit Hours: 3
- MATH 1200 - College Algebra Credit Hours: 4
- At least 3 credit hours in Humanities: Arts, Humanities: Text and Contexts, Natural Sciences, or Natural World
- Note: Courses used to fulfill another accounting technology requirement may be used to fulfill this requirement.
Complete the following courses:
- BUSL 2000 - Law and Society Credit Hours: 3
- ECON 1030 - Principles of Microeconomics Credit Hours: 3
-
Or
- ECON 1000 - Survey of Economics Credit Hours: 3
- BMT 2600 - Business Report Writing Credit Hours: 3
Complete one of the following communication courses:
- COMS 1010 - Fundamentals of Human Communication Credit Hours: 3
- COMS 1030 - Fundamentals of Public Speaking Credit Hours: 3
Complete one of the following computer courses:
- BMT 2000 - Introduction to Business Computing Credit Hours: 3
- CTCH 1250 - Introduction to Computers Credit Hours: 3
- QBA 1721 - Introduction to Information Analysis and Descriptive Analytics (Nonmajor) Credit Hours: 3
Complete the following courses:
- ATCH 1030 - Financial Accounting Procedures Credit Hours: 3
-
or
- ACCT 1010 - Foundations of Accounting Credit Hours: 3
- ATCH 1040 - Managerial Accounting Procedures Credit Hours: 3
-
or
- ACCT 1020 - Decision Making with Accounting Credit Hours: 3
Complete six of the following courses:
- ATCH 2030 - Tax and Governmental Reporting Procedures Credit Hours: 3
- ATCH 2040 - Electronic Data Processing Accounting Procedures Credit Hours: 3
- ATCH 2050 - Manufacturing Accounting Credit Hours: 3
- ATCH 2090 - Business Statistics Credit Hours: 3
- ATCH 2250 - Federal Income Tax Procedures Credit Hours: 3
- ATCH 2330 - Accounting Information Systems Credit Hours: 3
- ATCH 2410 - Auditing Procedures Credit Hours: 3
- BMT 2100 - Managing Finance in Business Credit Hours: 3
Complete one of the following management courses:
- BMT 1010 - Business and Its Environment Credit Hours: 3
- BMT 1100 - Introduction to Management Credit Hours: 3
- MGT 2000 - Introduction to Management Credit Hours: 3
Complete three courses from the following:
- ECON 1040 - Principles of Macroeconomics Credit Hours: 3
- MATH 1350 - Survey of Calculus Credit Hours: 4
May complete one of the following courses:
- BMT 1400 - Concepts of Marketing Credit Hours: 3
- MKT 2020 - Marketing Principles Credit Hours: 3
May complete one of the following courses:
- PHIL 1200 - Principles of Reasoning Credit Hours: 3
- PHIL 1300 - Introduction to Ethics Credit Hours: 3
- PHIL 2350 - Business Ethics Credit Hours: 3