Accounting — Bachelor of Science The Bachelor of Science degree with a major in accounting prepares students for careers in private, public, and corporate accounting as well as other business-related areas. Course requirements involve 71 semester hours, including: ACCT-2110 Financial Accounting...................................................3 ACCT-2120 Managerial Accounting...............................................3 ACCT-3110 Intermediate Financial Accounting I............................3 (or ACCT-3111 Intermediate Financial Accounting 1.............2) ACCT-3120 Intermediate Financial Accounting II...........................3 (or ACCT-3121 Intermediate Financial Accounting 2.............2 and ACCT-3131 Intermediate Financial Accounting 3.......2) ACCT-3150 Accounting Information Systems.................................3 ACCT-3170 Cost Accounting..........................................................3 ACCT-4110 Federal Income Taxes.................................................3 ACCT-4120 Auditing.......................................................................3 BUS-2150 Statistics for Business...................................................3 BUS-2180 Business Law I.............................................................3 BUS-3000 The Business Experience.............................................1 BUS-3150 Operations Analysis......................................................3 BUS-3910 International Business..................................................3 BUS-4420 Business Ethics and Social Responsibility...................2 ECON-2330 Microeconomics........................................................3 ECON-2340 Macroeconomics.......................................................3 ENTR-1010 Creative Problem-Solving...........................................2 FIN-3710 Principles of Finance......................................................3 ITM-1510 Software Tools for Business...........................................3 MGMT-3500 Principles of Organization and Management.............3 *MGMT-4510 Strategic Management.............................................3 MRKT-3600 Principles of Marketing...............................................3 Accounting electives selected from the following....................9 ACCT-4130 Advanced Financial Accounting..........................3 ACCT-4150 Government and Nonprofit Accounting...............3 ACCT-4170 Advanced Managerial Accounting......................3 ACCT-4210 Taxation of Business Entities..............................3 ACCT-4220 International Accounting.....................................3 BUS-3180 Business Law II....................................................3 *Capstone Course Required Cognate........................................................................3 GMTH-1020 College Algebra....................................................3 (Satisfies quantitative requirement for general education core.) Accounting Major Curriculum Summary Proficiency Requirements..........................................................0–4 General Education Requirements................................................48 Accounting Major Requirements..................................................71 Required Cognate..........................................................................3 Electives......................................................................................... 6 Total (minimum, not including proficiency)...........................128 The CPA concentration# reflects the licensure requirement for 150 semester hours of undergraduate or graduate education that may be applicable to pursue CPA licensure in states other than Ohio. Students desiring to pursue a license in other states should investigate the requirements of those specific states. States with websites and all addresses, can be found on the website of the National Association of State Board of Accountancy at nasba.org. Students may qualify for the CPA concentration by completing the 128 semester hours required for the bachelor's degree plus additional 22 semester hours, including some additional accounting electives. The course plan includes the following: Accounting Major Requirements......................................128 hours Other Elective Courses......................................................22 hours Total................................................................................150 hours # Program licensure required; see Program Licensure on page 19. Effective January 1, 2026, students planning to sit for the CPA exam in the state of Ohio must meet one of the following criteria: • Hold a bachelor's degree with an accounting concentration and two years of relevant experience (or) • Hold a master's degree with an accounting concentration and one year of relevant experience A candidate who is 180 days away from completing CPA exam requirements may apply for and take the exam without waiting until the education requirements are completed. See acc.ohio.gov/ becoming-licensed for more information regarding CPA licensure in Ohio. Although not specifically required by the state of Ohio, the following courses include materials that are covered in the CPA exam and are recommended for all accounting majors preparing to take the CPA exam. Several of these courses are required by other states. ACCT-4150 Government and Nonprofit Accounting.......................3 ACCT-4210 Taxation of Business Entities......................................3 ACCT-4810 Seminar in Accounting ...............................................1 BUS-2100 Business Communication ............................................3 BUS-3180 Business Law II ...........................................................3 Page 110 2026–27 Undergraduate Academic Catalog Robert W. Plaster School of Business Business
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