+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. For students specializing in
accounting, ECON 311 is recommended to fill the professional
core requirements. 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 or 442, 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.
