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The goal of the accounting program at OSU is to provide a professionally oriented program to prepare students for successful careers in the major fields of accounting including tax accounting, cost accounting, auditing, corporate accounting and not-for-profit accounting.
With a B.S. degree in accounting, you could become a corporate accountant and work in the controller’s office or that of the chief financial officer. Or, you could work as a cost analyst in the production department of a company. One popular option is to become an independent auditor and "test” the financial records of companies and organizations.
Accounting is a study of the concepts and techniques used in reporting on matters related to an entity's financial status and performance. Because entities compete for economic resources, accounting information is essential to managers for planning and controlling activities. Information generated by the accounting process is relevant for business decision-making.
The OSU College of Business is one of 160 schools to have achieved accreditation for its accounting program by the AACSB International.
The accounting program is extremely rigorous. The technical requirements are extensive, as is the time commitment required for success. The program demands much from its students, including a professional orientation and a sense of self-sufficiency. In the accounting option, lectures will be supplemented by an assortment of activities including annual report evaluation, tax return preparation, computer projects, audit program development, in-class presentations, and more.
Your freshman and sophomore years will be largely confined to starting the OSU baccalaureate core and the Business Core (see Requirements.) In the sophomore year, you will complete BA 211, Financial Accounting and BA 213, Managerial Accounting. These courses are required of all Business students.
Accounting Major courses are completed during the Junior and Senior years. The first course in the Accounting major is fall term: ACTG 317, External Reporting I. This is the first of a three-course sequence that you will complete during your junior year. This sequence must be completed at OSU. You will discover right away if accounting is for you. This course begins an on-going project that puts you in the position of the accountant for a simulated company, where you will make decisions and apply accounting principles and procedures. By the conclusion of your accounting major, you will have broad exposure to all major areas in accounting.
Progression Requirements: All Accountancy major coursework must be taken on a graded [A-F] basis. A grade of "C" or better is required in each of the pre-business accounting courses (BA 211 and BA 213) prior to application to the Accountancy major.
Once in the Accountancy major, students must continue to earn a C or better (not C-) in their ACTG classes for graduation and prerequisite purposes. In the first instance of a student earning lower than a C in an ACTG class, he/she must repeat the class. In the second instance of a student earning lower than a C in an ACTG class (same class or not), he/she is removed from the Accountacy major and thus should see an advisor to discuss options. See also the OSU catalog.
Participating in accounting-specific "enrichment" activities enables you to expand your understanding and build your skills beyond the classroom. Beta Alpha Psi hosts a variety of functions and guest speakers that put you face-to-face with potential employers and allow you to learn about the variety of accounting careers. Being active in these experiential learning activities, as well as internships, helps increase the opportunities of finding a job after graduation.