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 and quantitative skills, and critical thinking to help students develop the knowledge and abilities necessary to compete in a rapidly changing business environment.
Accountancy students learn the language of business through their interactions with faculty who emphasize both the theoretical and applied aspects of accounting. The accounting faculty are recognized for their teaching innovations and cutting-edge research.
The OSU Accountancy program is accredited by the AACSB, a distinction earned by fewer than 2% of accounting programs worldwide. We prepare our students to become future leaders and key decision-makers, and they are highly sought out for internships and full-time positions.
Students interested in meeting the academic requirements for the Uniform Certified Public Accountant (CPA) examination should note that each state sets its own education and experience requirements for CPA licensure. Please consult the licensing board in the state where you intend to become licensed to confirm the specific educational requirements.
Major Code: 641
Upon successful completion of the program, students will meet the following learning outcomes:
- Analyze business events and transactions within the context of business processes, systems, controls, and data.
- Prepare financial statements in accordance with appropriate standards.
- Apply core tax concepts as they relate to business tax compliance activities, tax planning, and decision-making.
- Apply the key steps of the financial statement audit process, including planning, risk assessment, evidence gathering, and reporting, in accordance with auditing standards.
- Analyze accounting information to support planning, control, and the evaluation of products, projects, and divisions.
- Evaluate 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 |
| BA 252 | INTRODUCTION TO ORGANIZATIONAL BEHAVIOR | 4 |
| BA 260 | FOUNDATIONS OF THE ENTREPRENEURIAL MINDSET | 4 |
| BA 275 | FOUNDATIONS OF STATISTICAL INFERENCE | 4 |
| BA 270 | BUSINESS PROCESS MANAGEMENT | 4 |
| BA 347 | INTERNATIONAL BUSINESS | 4 |
| BA 354 | ^ETHICS IN ORGANIZATIONS | 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 | ||
| 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 | INTRODUCTION TO ORGANIZATIONAL BEHAVIOR | 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 | FINANCE | 4 |
| BA 260 | FOUNDATIONS OF THE ENTREPRENEURIAL MINDSET | 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 | ^ETHICS IN ORGANIZATIONS | 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