Accountancy Undergraduate Major (BS, HBS)
This program is available at the following locations:
- Corvallis
- Ecampus
- OSU-Cascades (hybrid)
Options available:
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.
Major Code: 641
Upon successful completion of the program, students will meet the following learning outcomes:
- Identify financial information system risks and opportunities and prescribe appropriate controls.
- Employ data analytic tools to extract, profile, transform, model, and analyze accounting data and communicate findings.
- Interpret the business implications of financial statement information.
- Prepare financial statements in accordance with appropriate standards.
- Employ core tax concepts to execute business tax compliance activities.
- Analyze tax and relevant non-tax factors for purpose of tax planning and decision making.
- Identify appropriate management assertions and audit tests in performing a financial statement audit.
- Identify and assess the audit risk model components.
- Prepare accounting information for planning and control and for the evaluation of products, projects and divisions.
- Judge product, project, divisional and organizational performance using managerial accounting information.
Degree requirements include university core education, business and major curricula. The business 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 coursework and further develop decision-making skills through the analysis of business cases. The lower-division business curriculum involves completion of courses within the first and second year that build a solid foundation for the upper-division curricula.
Transitions to OSU and Introduction to Business coursework will depend on student type. At registration, an academic advisor will determine the most appropriate path.
- Students entering OSU as their first college experience after high school will take a 100 Transitions course, BA 160, and a BA 16X series;
- Students entering OSU COB as a second-year transfer student (approximately three years to graduation) will take a 300 Transitions course, BA 160, and BA 101Z; or
- Students entering OSU COB as a third-year transfer student (approximately two years or less to graduation) will take a 300 Transitions course and BA 101Z.
| Code | Title | Credits |
|---|---|---|
| Summary of Requirements | ||
| Business Curriculum 1 | 102-106 | |
| Accountancy Curriculum | 38 | |
| Unspecified Core Education 1 | 22-26 | |
| Unrestricted Electives 2 | 10-18 | |
| Total Credits | 180 | |
- 1
Some courses in the Business Curriculum double-count with Core Education categories. Unspecified Core Education credits are not shared with the Business Curriculum
- 2
Options and minors are available to provide specializations and fulfill unrestricted elective credits
Business Curriculum
| Code | Title | Credits |
|---|---|---|
| Foundations of Business | ||
| Introduction to Business | ||
| Third-year transfer students may be eligible to waive BA 160. | ||
| BA 160 | +COB CAREER AND MAJOR EXPLORATION | 1 |
| Dependent on entry level, students will take one of the following: | 4-6 | |
| INNOVATION NATION--AWARENESS TO ACTION and INNOVATION NATION--IDEAS TO REALITY | ||
| LAUNCH PAD I and LAUNCH PAD II | ||
| INTRODUCTION TO BUSINESS | ||
| Communications | ||
| COMM 114 | +*ARGUMENT AND CRITICAL DISCOURSE | 3-4 |
| or COMM 111Z | +*PUBLIC SPEAKING | |
| or COMM 218Z | +*INTERPERSONAL COMMUNICATION | |
| Economics | ||
| ECON 201Z | +*PRINCIPLES OF MICROECONOMICS | 4 |
| ECON 202Z | +*PRINCIPLES OF MACROECONOMICS | 4 |
| Mathematics | ||
| MTH 241 | +*CALCULUS FOR MANAGEMENT AND SOCIAL SCIENCE | 4 |
| Writing | ||
| WR 323 | +*ADVANCED WRITING & ARGUMENTATION | 3-4 |
| or WR 227Z | +*TECHNICAL WRITING | |
| Business Core | ||
| BA 169Z | DATA ANALYSIS USING MICROSOFT EXCEL | 4 |
| BA 211Z | PRINCIPLES OF FINANCIAL ACCOUNTING 1 | 4 |
| BA 213Z | PRINCIPLES OF MANAGERIAL ACCOUNTING 1 | 4 |
| BA 223 | PRINCIPLES OF MARKETING | 4 |
| or BA 390 | PRINCIPLES OF MARKETING | |
| BA 226Z | INTRODUCTION TO BUSINESS LAW | 4 |
| BA 240 | FINANCE | 4 |
| or BA 360 | INTRODUCTION TO FINANCIAL MANAGEMENT | |
| BA 252 | MANAGING INDIVIDUAL AND TEAM PERFORMANCE | 4 |
| BA 260 | FOUNDATIONS OF THE ENTREPRENEURIAL MINDSET | 4 |
| or BA 267 | INTRODUCTION TO ENTREPRENEURIAL MARKET OPPORTUNITIES | |
| BA 275 | FOUNDATIONS OF STATISTICAL INFERENCE | 4 |
| BA 270 | BUSINESS PROCESS MANAGEMENT | 4 |
| BA 347 | INTERNATIONAL BUSINESS | 4 |
| BA 354 | ^MANAGING ETHICS AND CORPORATE SOCIAL RESPONSIBILITY | 4 |
| BA 357 | OPERATIONS AND SUPPLY CHAIN MANAGEMENT | 4 |
| BA 370 | BUSINESS INFORMATION SYSTEMS OVERVIEW | 4 |
| BA 375 | APPLIED QUANTITATIVE METHODS | 4 |
| BA 396 | +MARKETS AS SOCIAL STATUS SYSTEMS | 3 |
| or BA 398 | +SUSTAINABLE CAPITALISM: EXPLORING POWER, PROSPERITY, AND JUSTICE | |
| BA 466 | INTEGRATIVE STRATEGIC EXPERIENCE | 4 |
| Blueprint: Personal & Professional Development | ||
| Second Year | ||
| Third-year transfer students may be eligible to substitute BA 381 for second year Professional Development and Blueprint coursework. | ||
| BA 281 | PROFESSIONAL DEVELOPMENT | 3 |
| BA 282 | DRAFTING YOUR CAREER BLUEPRINT | 1 |
| BA 283 | NAVIGATING CRUCIAL CONVERSATIONS IN THE WORKPLACE | 1 |
| BA 284 | FOUNDATIONS OF PERSONAL FINANCE I | 1 |
| Third Year | ||
| BA 311 | +FRAMING YOUR CAREER PLAN | 1 |
| BA 312 | FOUNDATIONS OF PERSONAL FINANCE II | 1 |
| BA 313 | A CASE FOR CIVIL DISCOURSE IN BUSINESS | 1 |
| Fourth Year | ||
| BA 411 | NAVIGATING CAREER TRANSITIONS | 1 |
| BA 412 | FINANCIAL PLANNING I | 1 |
| BA 413 | FINANCIAL PLANNING II | 1 |
| Total Credits | 102-106 | |
- *
Baccalaureate Core course. Applies to general education requirements for undergraduate students in a catalog year up to 2024-2025
- +
Core Education course. Applies to general education requirements for undergraduate students in catalog year 2025-2026 and beyond
- ^
Writing Intensive Curriculum (WIC) course
- 1
Course requires a grade of C or higher
Accountancy Curriculum
| Code | Title | 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 379 | ACCOUNTING ANALYTICS | 4 |
| ACTG 424 | TAXATION I | 4 |
| ACTG 427 | ASSURANCE AND ATTESTATION SERVICES | 4 |
| Electives | ||
| Select two courses from the following: | 8 | |
| ADVANCED ACCOUNTING | ||
| IT AUDITING | ||
| ADVANCED TAXATION | ||
| ADVANCED AUDIT ANALYTICS | ||
| FINANCIAL STATEMENT ANALYSIS | ||
| Experiential Learning | ||
| Select 2 credits from the following courses: | 2 | |
| INTERNSHIP 1 | ||
| THESIS | ||
| READING & CONFERENCE | ||
| PROJECTS | ||
| SEMINAR | ||
| PRACTICUM | ||
| INTERNSHIP | ||
Department Approved Certification | ||
Department Approved Special Topics (e.g. ACTG 499 Navigating Professions) | ||
| INTERNATIONAL EXCHANGE ORIENTATION and IMPACT OF CULTURE ON BUSINESS | ||
| Total Credits | 38 | |
- 1
Students may substitute ACTG 004 for the experiential learning requirement if they do not need an additional 2 credits to meet their 180 credit degree total
Major Code: 641
Degree plans are subject to change and the following is only an example of how students may complete their degree in four years. Students should consult their advisor to determine the best degree plan for them. Contact details for advisors can be found on the Academic Advising page.
| First Year | ||
|---|---|---|
| Fall | Credits | |
| BA 160 | +COB CAREER AND MAJOR EXPLORATION | 1 |
| COMM 111Z | +*PUBLIC SPEAKING or +*ARGUMENT AND CRITICAL DISCOURSE or +*INTERPERSONAL COMMUNICATION | 3-4 |
| MTH 111Z | +*PRECALCULUS I: FUNCTIONS | 4 |
| Core Ed: Arts & Humanities General | 3-4 | |
| Core Ed: Transitions | 2 | |
| Credits | 14 | |
| Winter | ||
| BA 161 | INNOVATION NATION--AWARENESS TO ACTION | 3 |
| ECON 201Z | +*PRINCIPLES OF MICROECONOMICS | 4 |
| MTH 241 | +*CALCULUS FOR MANAGEMENT AND SOCIAL SCIENCE | 4 |
| WR 121Z | +*COMPOSITION I | 4 |
| Credits | 15 | |
| Spring | ||
| BA 162 | INNOVATION NATION--IDEAS TO REALITY | 3 |
| BA 169Z | DATA ANALYSIS USING MICROSOFT EXCEL | 4 |
| ECON 202Z | +*PRINCIPLES OF MACROECONOMICS | 4 |
| Core Ed: Scientific Inquiry & Analysis | 4 | |
| Credits | 15 | |
| Second Year | ||
| Fall | ||
| BA 211Z | PRINCIPLES OF FINANCIAL ACCOUNTING | 4 |
| BA 252 | MANAGING INDIVIDUAL AND TEAM PERFORMANCE | 4 |
| BA 275 | FOUNDATIONS OF STATISTICAL INFERENCE | 4 |
| BA 282 | DRAFTING YOUR CAREER BLUEPRINT | 1 |
| Core Ed: Arts & Humanities Global | 3-4 | |
| Credits | 16 | |
| Winter | ||
| BA 213Z | PRINCIPLES OF MANAGERIAL ACCOUNTING | 4 |
| BA 223 or BA 390 | PRINCIPLES OF MARKETING or PRINCIPLES OF MARKETING | 4 |
| BA 270 | BUSINESS PROCESS MANAGEMENT | 4 |
| BA 283 | NAVIGATING CRUCIAL CONVERSATIONS IN THE WORKPLACE | 1 |
| Core Ed: Difference, Power & Oppression Foundations | 3-4 | |
| Credits | 16 | |
| Spring | ||
| BA 226Z | INTRODUCTION TO BUSINESS LAW | 4 |
| BA 240 or BA 360 | FINANCE or INTRODUCTION TO FINANCIAL MANAGEMENT | 4 |
| BA 260 or BA 267 | FOUNDATIONS OF THE ENTREPRENEURIAL MINDSET or INTRODUCTION TO ENTREPRENEURIAL MARKET OPPORTUNITIES | 4 |
| BA 281 | PROFESSIONAL DEVELOPMENT | 3 |
| BA 284 | FOUNDATIONS OF PERSONAL FINANCE I | 1 |
| Credits | 16 | |
| Third Year | ||
| Fall | ||
| ACTG 317 | EXTERNAL REPORTING I | 4 |
| BA 311 | +FRAMING YOUR CAREER PLAN | 1 |
| BA 347 | INTERNATIONAL BUSINESS | 4 |
| BA 375 | APPLIED QUANTITATIVE METHODS | 4 |
| WR 323 or WR 227Z | +*ADVANCED WRITING & ARGUMENTATION or +*TECHNICAL WRITING | 3-4 |
| Credits | 16 | |
| Winter | ||
| ACTG 318 | EXTERNAL REPORTING II | 4 |
| ACTG 321 | COST MANAGEMENT I | 4 |
| BA 312 | FOUNDATIONS OF PERSONAL FINANCE II | 1 |
| BA 370 | BUSINESS INFORMATION SYSTEMS OVERVIEW | 4 |
| Core Ed: Scientific Inquiry & Analysis | 4 | |
| Credits | 17 | |
| Spring | ||
| ACTG 319 | EXTERNAL REPORTING III | 4 |
| ACTG 379 | ACCOUNTING ANALYTICS | 4 |
| BA 313 | A CASE FOR CIVIL DISCOURSE IN BUSINESS | 1 |
| BA 354 | ^MANAGING ETHICS AND CORPORATE SOCIAL RESPONSIBILITY | 4 |
| Credits | 13 | |
| Fourth Year | ||
| Fall | ||
| BA 411 | NAVIGATING CAREER TRANSITIONS | 1 |
| BA 357 | OPERATIONS AND SUPPLY CHAIN MANAGEMENT | 4 |
| ACTG Elective | 4 | |
| Experiential Learning | 2 | |
| Core Ed: Seeking Solutions | 3-4 | |
| Credits | 15 | |
| Winter | ||
| ACTG 424 | TAXATION I | 4 |
| ACTG 427 | ASSURANCE AND ATTESTATION SERVICES | 4 |
| BA 412 | FINANCIAL PLANNING I | 1 |
| BA 466 | INTEGRATIVE STRATEGIC EXPERIENCE | 4 |
| Credits | 13 | |
| Spring | ||
| BA 413 | FINANCIAL PLANNING II | 1 |
| BA 396 or BA 398 | +MARKETS AS SOCIAL STATUS SYSTEMS or +SUSTAINABLE CAPITALISM: EXPLORING POWER, PROSPERITY, AND JUSTICE | 3 |
| ACTG Elective | 4 | |
| Electives | 6 | |
| Credits | 14 | |
| Total Credits | 180 | |
- *
Baccalaureate Core course. Applies to general education requirements for undergraduate students in a catalog year up to 2024-2025
- +
Core Education course. Applies to general education requirements for undergraduate students in catalog year 2025-2026 and beyond
- ^
Writing Intensive Curriculum (WIC) course