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Major 

Accountancy Undergraduate Major (BS, CRED, HBS)

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College of Business


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The Accountancy degree at OSU prepares students for high-demand careers in accounting, business and consulting. Our program combines core accounting principles with technology, analytics, qualitative skills, quantitative skills, and critical thinking to help students develop the knowledge and abilities necessary to compete in a rapidly changing business environment. We want our students to be future leaders and key decision makers in their firms, and many recruiters seek our Accountancy majors for internships and full-time positions.

Accountancy students learn the language of business through their interactions with faculty who emphasize both the theoretical and applied aspects of accounting. The faculty in accounting are recognized for their teaching innovations and cutting-edge research. The Accountancy program is ranked in the top 10 universities worldwide for research in accounting systems, and our faculty bring their research and business experience into the classroom. The Accountancy program is also accredited by the AACSB.

Accountancy students must meet all university and college core requirements and progression standards.  Students also complete a minimum of 60 credits in upper-division courses (300–400 level) and a minimum of 180 credits to graduate. The Oregon State Board of Accountancy requires a minimum of 225 credits in order to take the Uniform Certified Public Accounting Exam, and the Accountancy program recommends specific courses to complete these hours and prepare for the CPA profession. The Certified Management Accountant program requires 180 credits.



Accountancy Curriculum

Accountancy students must complete a minimum of 40 credits of Accountancy courses—32 credits in required courses and 8 credits in electives.

Students must also earn a C or better (a C– does not qualify for prerequisite credit) in their ACTG classes for graduation and to meet prerequisite requirements. In the first instance of a student earning lower than a C in an ACTG class, the student must repeat the class. In the second instance of a student earning lower than a C in an ACTG class, the student is removed from the Accountancy major and should see an advisor to discuss options.

Accountancy major requirements are divided into two parts—lower-division and upper-division. The lower-division business core program involves completion of courses within the first and second year (see core curriculum below) that build a solid foundation for the upper-division accountancy and business curricula. The lower-division business core course work may be completed at OSU or any accredited college or university that offers equivalent courses transferable to OSU.

Summary of Requirements:
Lower-Division (62–65)
    Business Core Classes (44–47)
    Math, Economics, Writing and Communications (18)*
Upper-Division (74)
    Business Core Classes (34)
    Accountancy Courses (40)
University General Education Requirements (40)
Unrestricted Electives (1–4)

*10 credits from lower-division course work satisfy University General Education Requirements.

Total Required for Graduation (180)

Accountancy Program Requirements (180)


Accountancy Curriculum (40)


Required (32 credits):

ACTG 317. External Reporting I (4)
ACTG 318. External Reporting II (4)
ACTG 319. External Reporting III (4)
ACTG 321. Cost Management I (4)
ACTG 378. Accounting Information Management (4)
ACTG 379. Accounting Analytics (4)
ACTG 424. Introduction to Taxation (4)
ACTG 427. Assurance and Attestation Services (4)

Electives:

Select two courses from the following (8 credits):
ACTG 417. Advanced Accounting (4)
ACTG 420. IT Auditing (4)
ACTG 422. Strategic Cost Management (4)
ACTG 425. Advanced Taxation (4)
ACTG 428. Advanced Audit Analytics (4)

Additional Optional Electives:

Students who wish to complete 225 credits in order to sit for the CPA exam should complete additional accounting electives beyond the required elective course.

ACTG 326. Accounting Research Methods and Topics (2)
ACTG 414. Forensic Accounting (2)
ACTG 415. Governmental and Not-for-Profit (2)
ACTG 416. Accounting Research and Analysis (2)
ACTG 418. Accounting Codes of Professional Conduct and Ethical Behavior (2)
ACTG 419. Multinational Accounting and Analysis (2)

The standard progression in the accounting major includes the following courses in the third year: ACTG 317 in the fall term, ACTG 318 in winter term, and ACTG 319 in the spring term. ACTG 424 and ACTG 427 are typically completed during a student’s fourth year.

Business Administration Core Curriculum (78–81)

The business administration core curriculum provides students with a broad overview of business; basic skills in accounting and quantitative methods; an understanding of the legal and social environment of business; a background in management and organizational behavior, marketing, finance, and operations management; an understanding of the entrepreneurial process; and the opportunity to integrate course work and further develop decision-making skills through the analysis of business cases.

Mathematics (4)

Basic mathematics requirements:
MTH 241. *Calculus for Management and Social Science (4)

Economics (8)

ECON 201. *Introduction to Microeconomics (4)
ECON 202. *Introduction to Macroeconomics (4)

Written and Oral Communication (6)

Business students also must take:
COMM 111. *Public Speaking (3)
   or COMM 114. *Argument and Critical Discourse (3)
   or COMM 218. *Interpersonal Communication (3)
WR 222. *English Composition (3)
   or WR 323. *English Composition (3)
   or WR 327. *Technical Writing (3)

University General Requirements (40)

MTH 241; ECON 201 and ECON 202; WR 222, WR 323 or WR 327, and COMM 111, COMM 114 or COMM 218 meet the university's Baccalaureate Core requirements for mathematics, social processes and institutions, writing II, and speech, respectively. All students must meet the other Baccalaureate Core requirements and the other requirements for baccalaureate degrees. (See Requirements for Baccalaureate Degrees.)

Unrestricted Electives (1–4)


Accountancy Major (Major code 641)


First Year (45 credits)

Students entering OSU on the Corvallis campus as their first college experience are required to participate in Innovation Nation, the College of Business Living-Learning Community (LLC). These students, as well as students who transfer in the winter term into the accountancy major from another college or university, will complete the following three-course sequence during their first year:

BA 160. B-Engaged (3)
BA 161. Innovation Nation—Awareness to Action (3)
BA 162. Innovation Nation—Ideas to Reality (3)

All other students will complete the following course:

BA 101. Business Now (6)

All students should also complete:
COMM 111. *Public Speaking (3)
   or COMM 114. *Argument and Critical Discourse (3)
   or COMM 218. *Interpersonal Communications (3)
MTH 241. *Calculus for Management and Social Science (4)
Baccalaureate core, unrestricted electives (29–32)

Second Year (46 credits)

 

All students should complete the following courses*:

BA 280. Business Insights (2) Transfer students only
BA 281. Professional Development (3)
BA 282. Personal, Professional and Leadership Development I (1)
BA 283. Personal, Professional and Leadership Development II (1)
BA 284. Personal, Professional and Leadership Development III (1)

* Students who transfer from another college or university into the accountancy major who have completed all lower-division business core course work should complete the following course:

BA 381. Personal and Professional Development (4)

All second-year students should also complete:
BA 211. Financial Accounting (4) (C or better required)
BA 213. Managerial Accounting (4) (C or better required)
BA 223. Principles of Marketing (4)
   or BA 390. Marketing (4)
BA 230. Business Law I (4)
BA 240. Finance (4)
  or BA 360. Introduction to Financial Management
BA 260. Introduction to Entrepreneurship (4)
BA 270. Business Process Management (4)
BA 275. Foundations of Statistical Inference (4)
ECON 201. *Introduction to Microeconomics (4)
ECON 202. *Introduction to Macroeconomics (4)

Third Year (46 credits)

ACTG 317. External Reporting I (4)
ACTG 318. External Reporting II (4)
ACTG 319. External Reporting III (4)
ACTG 321. Cost Management I (4)
ACTG 378. Accounting Information Management (4)
BA 311. Third Year Personal Professional Leadership Development I (1)
BA 312. Third Year Personal Professional Leadership Development II (1)
BA 313. Third Year Personal Professional Leadership Development III (1)
BA 347. International Business (4)
BA 352. Managing Individual and Team Performance (4)
BA 354. ^Managing Ethics and Corporate Social Responsibility (4)
BA 357. Operations Management (4)
BA 375. Applied Quantitative Methods (4)
WR 222. *English Composition (3)
   or WR 323. *English Composition (3)
   or WR 327. *Technical Writing (3)

Fouth Year (43 credits)

ACTG 379. Accounting Analytics (4)
ACTG 424. Introduction to Taxation (4)
ACTG 427. Assurance and Attestation Services (4)

Two elective accountancy courses from below (8 credits):
ACTG 417. Advanced Accounting (4)
ACTG 420. IT Auditing (4)
ACTG 422. Strategic Cost Management (4)
ACTG 425. Advanced Taxation (4)
ACTG 428. Advanced Audit Analytics (4)
BA 411. Fourth Year Personal Professional Leadership Development I (1)
BA 412. Fourth Year Personal Professional Leadership Development II (1)
BA 413. Fourth Year Personal Professional Leadership Development III (1)
BA 466. Integrative Strategic Experience (4)
Baccalaureate core, minor, option or unrestricted electives (16 credits)

Footnotes:

* Baccalaureate Core Course (BCC)
^ Writing Intensive Course (WIC)

Sample Four-Year Plan: Accountancy


Year 1 (44 credits)


Fall (14)

BA 160. B-Engaged (3)
BC Science (4)
WR 121. *English Composition (3) (Alpha coded)
   or *
COMM 111. Public Speaking (3)
    or *COMM 114. Argument & Critical Discourse (3)
    or *COMM 218. Interpersonal Communication (3)
Math through MTH 241. *Calculus for Management and Social Science (4)

Winter (14)

BA 161. Innovation Nation—Awareness to Action (3)
BC Science (4)
WR 121. *English Composition (3) (Alpha coded)
   or *
COMM 111. Public Speaking (3)
    or *COMM 114. Argument & Critical Discourse (3)
    or *COMM 218. Interpersonal Communication (3)
Math through MTH 241. *Calculus for Management and Social Science (4)

Spring (16)

BA 162. Innovation Nation—Ideas to Reality (3)
BC Science (4)
WR 121. *English Composition (3) (Alpha coded)
   or
Bacc Core (3) (Fitness, Speech, CD, DPD)
Bacc Core (6) (Fitness, Speech, CD, DPD)

Year 2 (46 credits)


Fall (16)

BA 211. Financial Accounting (4)
BA 260. Introduction to Entrepreneurship (4)
BA 275. Foundations of Statistical Inference (4)
BA 281. Professional Development (3)
BA 282. Personal, Professional and Leadership Development I (1)

Winter (17)

BA 213. Managerial Accounting (4)
BA 230. Business Law I (4)
BA 270. Business Process Management (4)
BA 283. Personal, Professional and Leadership Development II (1)
ECON 201. *Introduction to Microeconomics (4)

Spring (13)

BA 223. Principles of Marketing (4)
BA 240. Finance (4)
BA 284. Personal, Professional and Leadership Development III (1)
ECON 202. *Introduction to Macroeconomics (4)

Year 3 (46 credits)


Fall (16)

ACTG 317. External Reporting I (4)
BA 311. Third Year Personal Professional Leadership Development I (1)
BA 352. Managing Individual and Team Performance (4)
BA 375. Applied Quantitative Methods (4)
WR 222. *English Composition (3)
   or WR 323. *English Composition (3)
   or WR 327. *Technical Writing (3)

Winter (17)

ACTG 318. External Reporting II (4)
ACTG 378. Accounting Information Management (4)
BA 312. Third Year Personal Professional Leadership Development II (1)
BA 354. ^Managing Ethics and Corporate Social Responsibility (4)
BA 357. Operations Management (4)

Spring (13)

ACTG 319. External Reporting III (4)
ACTG 321. Cost Management I (4)
BA 313. Third Year Personal Professional Leadership Development III (1)
BA 347. International Business (4)

Year 4 (44 credits)


Fall (15)

ACTG 379. Accounting Analytics (4)
ACTG Elective (4)
BA 411. Fourth Year Personal Professional Leadership Development I (1)
Bacc Core-STS (3)
Baccalaureate or unrestricted electives (3)

Winter (15)

ACTG 424. Introduction to Taxation (4)
ACTG Elective (4)
BA 412. Fourth Year Personal Professional Leadership Development II (1)
Bacc Core-CGI (3)
Baccalaureate or unrestricted electives (3)

Spring (14)

ACTG 427. Assurance and Attestation Services (4)
BA 413. Fourth Year Personal Professional Leadership Development III (1)
BA 466. Integrative Strategic Experience (4)
Baccalaureate or unrestricted electives (5)

Total=180



Major Code: 641

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