Accountants aid society by providing information that promotes optimal allocation and use of limited resources. Each student is expected to become familiar with the theory, principles and practices of the major branches of accounting: auditing, financial accounting, cost and managerial accounting, accounting information systems and taxation (see accounting program requirements and course descriptions).

Career Opportunities

Certified Public Accountants (CPA)

  • Licensed by the states and act as independent consultants.
  • Activities include review of corporate financial statements, management consulting services and taxation.
  • CPA certification is awarded only after the candidate has passed a four-part examination and has satisfied experience and educational requirements prescribed by the state.
  • Candidates for the CPA examination in the state of Ohio and many other states are required to complete 150 semester hours of university level education.


  • Specialists in information systems - help design and build computer-based information systems
  • Internal auditing - involved in the determination of internal organizational compliance with management controls and procedures, record keeping requirements and government regulations
  • Tax accounting
  • General accounting in industry, government, and non-profit organizations - may be involved in the establishment and maintenance of adequate accounting systems, the preparation and interpretation of data for managers and tax management of the organization

Special Features

The department assists students in obtaining internships in public accounting and industry, primarily in the junior year. Internships are competitive and cannot be guaranteed but have been widely available in the past.

Program Requirements

  • Completion of 122 semester hours of course work.
  • Students who plan on taking the CPA examination must take an additional 28 hours of course work either at Bowling Green or another university.
  • While a graduate degree will not be required for the CPA examination in Ohio, Bowling Green offers both the Master of Accountancy (MAcc) and the MBA degree as options for students who wish to qualify for the CPA examination.

Information about the MAcc program may be obtained from the Director of the MAcc program in the Department of AMIS, Dr. Ken Snead, 335 BA Building