Accounting Certificate
Available only at OSU-Cascades.
The Post-Baccalaureate Accounting Certificate program at OSU-Cascades is designed for students who have earned a Bachelor’s degree in a non-accounting field. The curriculum supports the preparation for the Uniform Certified Public Accountant (CPA) Examination, and employment in professional accounting (public, private, or governmental).
Students who are interested in applying to the program should meet with the OSU-Cascades Business Advisor, Maribeth Erlich, to review program and application requirements.
maribeth.erlich@osucascades.edu
541-322-2090
Certificate Code: C191
The Post-Baccalaureate Accounting Certificate (PBAC) is designed for students who have earned one or more baccalaureate degrees and who wish to complete course work in preparation for taking the Uniform Certified Public Accountant examination and/or the Certified Management Accountant examination. The PBAC program includes courses in accounting directly related to preparation for the exams, as well as professional preparation for public or industry accounting.
Application Criteria
The following requirements must be fulfilled prior to registering for the upper-division accounting courses in the PBAC program. Students must also have earned a baccalaureate degree recognized by the OSU Office of Admissions.
| Code | Title | Credits |
|---|---|---|
| Prerequisite Coursework | ||
| Must have completed 16 quarter credit hours in prerequisite course work with a grade of “C“ or better; P/NP grades are not accepted. | ||
| BA 211 | FINANCIAL ACCOUNTING | 4 |
| BA 213 | MANAGERIAL ACCOUNTING | 4 |
| BA 270 | BUSINESS PROCESS MANAGEMENT | 4 |
| BA 275 | FOUNDATIONS OF STATISTICAL INFERENCE | 4 |
| Students interested in meeting the academic requirements for the Uniformed Certified Public Accountant (CPA) examination must also complete an additional 20 quarter credit hours in accounting-related business coursework with a grade of “C“ or better; P/NP grades are not accepted (a total of 36 quarter credits of accounting-related business coursework). For individuals who have not completed appropriate coursework within their undergraduate degree program(s), the following courses are recommended. | ||
| BA 230 | BUSINESS LAW I | 4 |
| BA 240 | FINANCE | 4 |
| ECON 201 | *INTRODUCTION TO MICROECONOMICS | 4 |
| ECON 202 | *INTRODUCTION TO MACROECONOMICS | 4 |
| BA or HM elective course | 4 | |
| Total Credits | 36 | |
Certificate Requirements
The PBAC requires successful completion of nine courses (36 credits); seven courses in required accounting courses (28 credits) and two accounting elective courses (8 credits).
| Code | Title | Credits |
|---|---|---|
| Required Accounting Courses | ||
| 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 | 4 | |
| ACTG 424 | TAXATION I | 4 |
| ACTG 427 | ASSURANCE AND ATTESTATION SERVICES | 4 |
| Elective Accounting Courses | 8 | |
| ADVANCED ACCOUNTING | ||
ACTG 422 | ||
| ADVANCED TAXATION | ||
| At least 20 of the 36 credits required for the PBAC must be taken in residence at OSU. Any courses transferred from another university must be pre-approved as equivalents and upper division work must be taken from an AACSB accredited business program. A grade of "C" or better is required in each course to remain in the PBAC program. | ||
| Total Credits | 36 | |
Certificate Code: C191