Find SomeoneCampus MapsOSU Site Map

General Catalog & Schedule of Classes

Oregon State University
OSU HomeProspective StudentsCurrent StudentsFaculty & StaffAlumni & FriendsVisitors
  Quick-Jump:    
What is Quick-Jump?
Catalog HomeCatlog IndexCatalog SearchCatalog ArchiveCatalog Help

Major 

Accountancy Undergraduate Major (BS, CRED, HBS)

Print Version Print
College of Business


Options

Accounting Information Systems
International Business

Also available at the OSU-Cascades campus.


The goal of the Accountancy 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 BS degree in Accountancy, 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.

Accountancy 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 accountancy program by the AACSB International.



The Accountancy major at Oregon State University provides a professionally oriented program to prepare students for successful careers in the major fields of accounting. Accountancy students take the nine required courses shown below (beyond the introductory accounting courses that are taken by all business students) then choose one elective course/track from the four tracks shown below.  These tracks are designed to give students specialized knowledge in the career field they hope to enter after degre completion.  These fields are Audit, Tax, and Industry.

Accountancy students satisfy University Baccalaureate Core course requirements and College of Business core course requirements. In addition to the courses, accountancy program students must meet all university and college progression standards as well as a minimum of 60 credits in upper-division courses (300–400 level) and a minimum of 180 credits total to graduate. The Oregon State Board of Accountancy requires a minimum of 225 credits in order to take the Uniform Certified Public Accounting Exam.  The Certified Management Accountant program only requires 180 credits.

Accountancy major requirements are divided into two parts. The first part (the pre-accountancy major) usually taken in the first two years must be completed before formal admission into the accountancy major. The second part (Professional School) is usually taken in the last two years after formal admission into the accountancy major.

Summary of Requirements:
Pre-Accountancy Major (53)
    Pre-Business Core Classes (35)
    Math, Economics, Writing and Communications (18)*
Professional School (74)
    Pro-School Business Core Classes (34)
    Accountancy Courses (40)
University General Education Requirements (40)
Unrestricted Electives (13)
*10 credits from pre-business major satisfy University General Education Requirements.
Total Required for Graduation (180)

Accountancy Courses in the Professional Program—Accountancy (BS) (40 credits)

Accountancy students must complete 40 credits of accounting courses—36 credits in required courses and 4 credits in one of the four elective tracks.

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, he/she is removed from the Accountancy major and thus should see an advisor to discuss options.

Required (36 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 417. Advanced Accounting (4)
ACTG 424. Introduction to Taxation (4)
ACTG 427. Assurance and Attestation Services (4)

Electives:

Select one course from the following track list (4 credits):
ACTG 420. IT Auditing (4)
ACTG 422. Strategic Cost Management (4)
ACTG 425. Advanced Taxation (4)
ACTG 428. Advanced Audit Analytics (4)

The accountancy program electives offer four diverse tracks to students.  Each track give students a unique, specialized perspective on the subject matter.  Students should choose their elective track based on their career objectives: AIS (ACTG 420), Cost (ACTG 422), Tax (ACTG 425) or Audit (ACTG 428).

The accountancy program typically begins in students' third year with a lock-step series of accounting courses designed to provide a solid knowledge base in accounting procedures and the accounting profession. During fall term students take ACTG 317, followed by ACTG 318 and either ACTG 321 or ACTG 378 during winter term and ACTG 319 and either ACTG 321 or ACTG 378 during spring term. ACTG 424 and ACTG 427 follow during students' fourth year. Also during their fourth year, students may take accounting electives that correspond to their career interests.  Students are encouraged to ake more than the minimum requirement for elective classes as all elective classes are relevant for future careers.

Students wishing to pursue the Accountancy major must also be accepted into the professional business program. Enrollment into all ACTG courses except ACTG 317 is limited to students accepted into the Accountancy program. A minimum AIB GPA of 2.75 must be earned to be eligible for admission into the Accountancy program, but a 2.75 GPA does not guarantee acceptance as admissions are competitive and subject to capacity constraints. Instructions on how to apply can be found online at the COB advising website. Students denied admission to the Accountancy major may reapply for the following fall if they meet minimum eligibility requirements.

Business Administration/Accountancy Curricula

The undergraduate curriculum in business administration reflects the increasingly complex economic, social, and technological aspects of modern business decision-making. Course work emphasizes the development of effective decision-making, an understanding of personal values and motivation, and the awareness of the interrelationships between business and society.

Pre-Accountancy Program

Newly admitted students to OSU and all current OSU students who seek to complete an undergraduate degree program offered by the College of Business (COB) are designated as pre-business majors (including pre-Accountancy, pre-Business Information Systems, pre-Business, pre-Finance, pre-Management and pre-Marketing). The pre-Accountancy program requires completion of courses within the first and second year (see core curriculum below) that build a solid foundation for the upper-division business curricula. These courses must be completed before the student is eligible for admission to the professional business program. The pre-business course work may be completed at OSU or any accredited college or university that offers equivalent courses transferable to OSU.

Professional Business Program

Admission to the professional business program is restricted to those students who have demonstrated an ability to achieve the high standards required for professional studies. Enrollment within each academic discipline (major or option) is limited to the number of students who can be served by the faculty and facilities of that major/option.

Therefore students should strive to meet the minimum eligibility standards of their particular major of choice as well as those of the College of Business itself. Minimum standards for a particular major can often be higher. More information on the pro-school process and current competitive GPA levels for each major can be found on the Pro-School Competitive GPA section of the College of Business Advising website.

Students must apply for admission to the professional business program. To be eligible to apply, students must earn COB grades of C– or better, have 90 credits by the end of the application term, have a minimum COB GPA of 2.75, and meet the minimum standards for their particular major of choice in the All-Inclusive Business GPA. The All-Inclusive Business GPA includes all business program course work taken from OSU and transfer institution(s). Students earning an All-Inclusive Business GPA of 3.0 or above will be assured admission to the professional business program, but it does not guarantee admittance into the major of their choice. Students with an All-Inclusive Business GPA less than 3.0 will be admitted to an academic discipline (major or option) with available capacity using the following criteria: compliance with entrance requirements for the major/option; their rank order based on their All-Inclusive Business GPA; and the contribution of the student to the diversity of viewpoints within the college.

Students who have completed their pre-business courses at a college or university other than OSU must be admitted to pre-business their first term and apply for the professional program during their first term of attendance.

Students may apply to the Accountancy major from any of the pre-business majors, including pre-Accountancy, pre-Business Information Systems, pre-Business, pre-Finance, pre-Management and pre-Marketing.

Business Administration/Accountancy Program Requirements (180)

Business Administration Core Curriculum (69)

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.

Accountancy (40)

Accountancy students must complete 40 credits of accounting courses in the accountancy program. See an academic advisor for more information.

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)
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 or COMM 114 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 (13)

Students are provided elective credits to enable them to achieve a degree of specialization and depth to match their interests. Students are encouraged to choose a non-business university-approved minor that consists of a minimum of 27 credits, with at least 12 credits at the upper-division level. Students are responsible for determining whether the minor has been approved for transcript visibility and to request the notation on their transcript. Students may also choose to complete a coherent set of non-business courses to support their career goals.

Sample Schedule

Pre-Accounting (Major code 770)

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 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)

Students who transfer to OSU from another college or university will complete the following courses:

BA 101. Business Now (6)
BA 170. Business Insights (2)

All other students, including students completing their degree via OSU Extend Campus and current OSU students who are changing their major to business, 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)
MTH 241. *Calculus for Management and Social Science (4)
Baccalaureate core, unrestricted electives (29–32)

Second Year (45 credits)

BA 211. Financial Accounting (4) (C or better required)
BA 213. Managerial Accounting (4) (C or better required)
BA 233. Legal Environment of Business (2)
BA 253. Professional Development (4)
BA 260. Introduction to Entrepreneurship (4)
BA 275. Foundations of Statistical Inference (4)
BA 302. Business Process Management (4)
ECON 201. *Introduction to Microeconomics (4)
ECON 202. *Introduction to Macroeconomics (4)
WR 222. *English Composition (3)
   or WR 323. *English Composition (3)
   or WR 327. *Technical Writing (3)
Baccalaureate core, minor courses, or unrestricted electives (8)

Professional Accountancy (Major code 641)

Required Accountancy Courses (36 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 417. Advanced Accounting (4)
ACTG 424. Introduction to Taxation (4)
ACTG 427. Assurance and Attestation Services (4)

One elective accountancy course from below (4 credits):
ACTG 420. IT Auditing (4)
ACTG 422. Strategic Cost Management (4)
ACTG 425. Advanced Taxation (4)
ACTG 428. Advanced Audit Analytics (4)

Business Core Courses (34)

BA 333. Legal and Ethical Business Solutions (2)
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)
BA 390. Marketing (4)
BA 466. Integrative Strategic Experience (4)
FIN 340. Finance (4)
   or BA 360. Introduction to Financial Management (4)
Baccalaureate core, minor courses or unrestricted electives (16)

Sample Four-Year Plan:

First Year

Fall

BA 160 (3)
BC Science (4)
BC Fitness, Speech, CD, LA, WC, DPD
Math through MTH 111 (4)
WR 121 (3) – alpha coded

Winter

BA 161 (3)
BC Science (4)
BC Fitness, Speech, CD, LA, WC, DPD
Math through MTH 111 (4)
WR 121 (3) – alpha coded

Spring

BA 162 (3)
BC Science (4)
BC Fitness, Speech, CD, LA, WC, DPD
WR 121 (3) – alpha coded

Second Year

Fall

BA 211 (4)
BA 233 (2)
MTH 241 (4)
WR 222, 323 or 327 (3)

Winter

BA 213 (4)
BA 253 (4)
BA 275 (4)
ECON 201 (4)

Spring

BA 260 (4)
BA 302 (4)
BC (3)
ECON 202 (4)
 

Third Year

Fall

ACTG 317 (4)
BA 352 (4)
BA 375 (4)

Winter

ACTG 318 (4)
ACTG 378 (4)
BA 357 (4)

Spring

ACTG 319 (4)
ACTG 321(4)
ACTG 379 (4)

Fourth Year

Fall

ACTG 417 (4)
BA 333 (2)
BA 360 (4)
BA 390 (4)

Winter

ACTG 424 (4)
BA 347 (4)
BA 354 (4)

Spring

ACTG 427(4)
ACTG Elect (4)
BA 466 (4)

Footnotes:

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

Pre-Professional Accountancy Major Code: 770



Major Code: 641

Back to Top



 
Top You may return to this page by using any of the following Quick-Jump keywords:
Major641
Catalog HomeCatlog IndexCatalog SearchCatalog ArchiveCatalog Help
OSU HomeProspective StudentsCurrent StudentsFaculty & StaffAlumni & FriendsVisitors
Find SomeoneCampus MapsOSU Site Map