Oregon State University Online Catalog

	Accountancy Major (BS, HBS)	Print Version
	College of Business

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Accounting Information Systems

The Accounting Degree Program at Oregon State University provides a professionally oriented program to prepare students for successful careers in the major fields of accounting. Accounting students take the seven required courses shown below (beyond the introductory accounting courses that are taken by all business students) plus at least one elective course from the five elective courses shown below. Accounting students satisfy University Baccalaureate core course requirements and College of Business core course requirements. In addition to the courses, accounting 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.

Accounting students satisfy University Baccalaureate Core course requirements and College of Business core course requirements.

Accounting Courses in the Professional Accounting Program—Accountancy (BS) (32 credits)

Accounting students must complete 32 credits of accounting courses in the Professional Accounting Program–28 credits in required courses and 4 credits in one of the five elective courses.

Failure to earn a "C" or better in any accounting course will result in removal from the program. Students may reapply. Readmission is at the discretion of the accounting faculty.

Required:

ACTG 317. Accounting Processes and Controls (4)
ACTG 318. External Reporting I (4)
ACTG 319. External Reporting II (4)
ACTG 321. Cost Management I (4)
ACTG 325. Introduction to Tax (4)
ACTG 378. Accounting Information Management (4)
ACTG 427/ACTG 527. Assurance and Attestation Services (4)

Electives:

ACTG 417/ACTG 517. Advanced Accounting (4)
ACTG 420. Accounting Information Systems and Analysis and Design (4)
ACTG 422. Cost Management II (4)
ACTG 425. Advanced Tax (4)
ACTG 429/ACTG 529. Topics in Accounting (4)

The accounting program typically begins in students’ junior 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 and BA 340, followed by ACTG 318 and ACTG 378 during winter term and ACTG 319 and ACTG 321 during spring term. ACTG 325 and ACTG 427 follow during students’ senior year. Also during their senior year students may take electives that correspond to their career interests.

Students wishing to pursue an Accounting degree must also be accepted into the Professional Business Program. Enrollment into ACTG 318 is limited to students accepted into the Accounting Program. Application instructions can be accessed at Web site: http://www.bus.oregonstate.edu/services/options/accounting/default.htm.

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.

The College of Business is currently experiencing an exciting period of change. During this time, many improvements are being made, including some modifications to the degree curricula. For the most up-to-date information about new or potential changes, contact the College of Business’s Office of Student Services in 214 Bexell Hall or call 541-737-3716.

Pre-Business 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. The pre-business program requires completion of courses within the freshman and sophomore 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.

Students must apply for admission to the professional business program (the Accountancy program has a separate application). To be eligible for admission, grades of "C–" or better and a minimum cumulative CoB GPA of 2.5 must be earned in the required pre-business course work. Students who have earned a cumulative CoB GPA of 3.0 or above in the pre-business course work will be assured admission to the professional business program. Students with a cumulative CoB GPA less than 3.0 will be admitted to an academic discipline (major or option) with available capacity using the following criteria: their rank order based on cumulative CoB GPA in the pre-business courses; compliance with entrance requirements for the major/option; and the contribution of the student to the diversity of viewpoints within the college.

Students accepted into the professional business program while still enrolled in pre-business courses will be admitted provisionally. Students who are admitted provisionally will be allowed to register for upper-division business courses. Students who do not earn grades of C– or better in all of the pre-business courses in which they are enrolled and maintain a minimum cumulative CoB GPA of 2.5 in the required pre-business course work, will be suspended from the professional business program and removed from the upper-division course(s) in which they enrolled. Suspended students will be returned to the pre-business program where they may reapply for admission.

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.

Business Administration/Accountancy Program Requirements (180)

Business Administration Core Curriculum (62)

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 (32)

Accounting students must complete 32 credits of accounting courses in the Professional Accounting Program. See an academic advisor for more information.

Mathematics (8)

The basic mathematics requirements are:
MTH 241. *Calculus for Management and Social Science (4)
MTH 245. *Mathematics for Management, Life, and Social Sciences (4)

Economics (8)

Micro- and macro-economics are covered in ECON 201 and ECON 202, respectively.

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 (36)

MTH 241, ECON 201/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 Writing III/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 (28)

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.

Pre-Business (Major code 180)

Freshman Year

BA 101. Business Now (6)
COMM 111. *Public Speaking (3)
or COMM 114. *Argument and Critical Discourse (3)
MTH 241. *Calculus for Management and Social Science (4)
MTH 245. *Mathematics for Management, Life, and Social Sciences (4)
Baccalaureate core, unrestricted electives (28)

Sophomore Year

BA 211. Financial Accounting (4)
BA 213. Managerial Accounting (4)
BA 233. Legal Environment of Business (2)
BA 260. Introduction to Entrepreneurship (4)
BA 276. Introduction to Statistical Inference (2)
BA 302. Business Management Processes (4)
ECON 201. *Intro to Microeconomics (4)
ECON 202. *Intro 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 (14)

Professional Accountancy (Major code 641)

Required Accountancy Courses

One Elective Accountancy Course from below:
ACTG 417/ACTG 517. Advanced Accounting (4)
ACTG 420. Accounting Information Systems and Analysis and Design (4)
ACTG 422. Cost Management II (4)
ACTG 425. Advanced Tax (4)
ACTG 429/ACTG 529. Topics in Accounting (4)

Business Core Classes

BA 333. Legal and Ethical Business Solutions (2)
BA 347. International Business (4)
BA 352. Managing Individual and Team Performance (4)
BA 353. ^Professional Development (4)
BA 357. Operations Management (4)
BA 340. Finance (4)
or BA 360. Intro to Financial Management (4)
BA 376. Applied Quantitative Methods (2)
BA 390. Marketing (4)
BA 466. Integrative Strategic Experience (4)
Baccalaureate core, minor courses, or unrestricted electives (26)

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Accountancy Major (BS, HBS)