+Accounting
Department
of Accounting and Management Information Systems
332 Business Administration, 419-372-2767
Purpose
The BSBA specialization in accounting is accredited by the AACSB
International—The Association to Advance Collegiate Schools
of Business. The undergraduate curriculum for a specialization
in accounting is designed for the student who wants to prepare
for a career as a professional accountant with industry, government
or nonprofit organizations or for public accounting practice as
a Certified Public Accountant (CPA). Opportunities exist to work
in such specialized areas as auditing, financial reporting, cost
and managerial accounting, taxation and information systems consulting.
BSBA general
degree requirements
Students
completing the accounting specialization must complete University,
general degree, pre-professional
and professional requirements
for the BSBA degree, including admission
to the BSBA program.
Students specializing in accounting are not permitted to take
ECON 304 as part of the professional core, and those planning
to take the CPA examination are advised to take LEGS 401 rather
than 301 as part of the professional core.
Admission
to the accounting specialization
Students who plan to obtain the BSBA with an accounting specialization
should enroll in the pre-accounting program within the college.
To enroll in upper-level accounting classes and gain admission
to the specialization, a student must:
- Complete
ACCT 221 and 222 with a grade of "C" or better in
each;
- Complete
a minimum of 51 semester hours of University credit;
- Attain
a cumulative grade point average of at least 2.6 including grades
from all universities and colleges attended.
Accounting
specialization requirements (21 hours)
- Grade of
"C" or better must be earned in each course taken
for the area of specialization.
- ACCT 321,
331, 341, 451, 460
- Two courses
(6 hours) from: 300- or 400-level ACCT courses (except ACCT
489)
Controllership
track
In addition to completing the five required courses for the accounting
specialization listed above, students who chose the controllership
track should complete ACCT 432 and 439 from the list of elective
accounting courses.
Certifications
Certified
Public Accountant (CPA)
To qualify as a candidate for the CPA examination in the State
of Ohio, one must hold at least a bachelor's degree and have
a minimum of 30 semester hours of accounting. A minimum of 150
semester hours of university education is required. Hours taken
beyond the bachelor's degree may be taken within the context
of a master's program, as an extended undergraduate program
or as independent study. See the Accountancy Board of Ohio web
site for further information (http://www.state.oh.us/acc/cpaeval.html).
BGSU offers
both master of accountancy (MAcc) and master of business administration
(MBA) programs that permit students to fulfill the additional
educational requirements for the CPA within the context of a
graduate degree program. For additional information, contact
the department (419-372-2767) or Graduate Studies in Business
(419-372-2488).
Certified
Management Accountant (CMA)
Professional certification involves taking the Certified Management
Accountant examination. Preparation may be enhanced by selection
of the controllership track of the accounting specialization
in the BSBA degree program.
More information
about certifications can be obtained from the department office.
