Schmidthorst College of Business  

BSBA areas of specialization

Department of Accounting and Information Systems
241 Maurer Center, 419-372-2767

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, admission core, and business core requirements for the BSBA degree, including admission to the BSBA program. For students specializing in accounting, ECON 3110 is recommended to fill the professional core requirements. Those planning to take the CPA examination are advised to take LEGS 4010 rather than 3010 as part of the professional core.

Admission to the accounting specialization
Students who plan to obtain the BSBA degree 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 2210 and 2220 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 (21 hours) - Fall 2021 course requirements

  • Grade of "C" or better must be earned in each course taken for the area of specialization.
  • ACCT 3210, 3310, 3410, 4220, 4510, 4600
  • One course (3 hours) from: 3000- or 4000-level ACCT courses (except ACCT 4890)

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 (

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 and Executive Programs 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.

Updated: 11/15/2021 12:42PM