This program is available at the following locations:

• Corvallis
• Ecampus

Options available:

• Dean's Academy
• Information Security, Assurance, and Analytics
• International Business

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.

The lower-division business core involves completion of courses within the first and second year 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. 

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Credits listed are minimum to fulfill Bacc Core with Business requirements overlapping. As coursework in this grouping may not satisfy both Bacc Core and Business requirements, check with advisors for best course selections to overlap and complete requirements in both groups

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Options and minors are available to provide specializations and fulfill unrestricted elective credits

Business Administration Core Curriculum 

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.

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Baccalaureate Core Course (BCC)

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Writing Intensive Course (WIC)

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Core Education course. Applies only to students admitted to an OSU undergraduate degree from Summer 2025 onwards

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The COMM, ECON, MTH and WR courses listed meet the university's Baccalaureate Core requirements for Speech, Social Processes & Institutions, Mathematics, and Writing II. All students must meet the other Baccalaureate Core requirements and the other requirements for baccalaureate degrees

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Courses require a grade of C or higher

Accountancy Curriculum

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.