Accounting (B.B.A.)
At-a-Glance

Accounting is an extremely popular major, and offers excellent job opportunities. It offers students career opportunities in business, government, and public accounting. A primary function of accounting is to accumulate and communicate information essential to an understanding of the activities of an enterprise. The accounting program, in addition to its major concern of preparing students for careers in accounting, offers a background in business law and ethics, information systems, and tax to qualify the student for leadership in business.

Admission to major: 2.50 grade-point average in ACT 221 and ACT 222 and completion of all College of Business Administration lower-division requirements.

Advising: Majors are assigned an accounting faculty adviser by the Department of Accounting, 216-687-4720.

Student organizations: The Accounting Association and Beta Alpha Psi (accounting honorary)

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Internship/Co-op Program

The Cleveland State Department of Accounting has a dedicated Internship/Co-op program, designed to place our accounting students into accounting internships and co-op jobs. Our Internship/Co-op Director identifies and recruits employers to the program, and recruits and screens qualified students.

Accounting majors should contact the Director, Professor Daniel Kaminsky, at (216) 687-2081 or at d.a.kaminsky@csuohio.edu to apply for the program. Please include your resume when emailing the Director.

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Major-Field Requirements

All accounting majors must complete a minimum of 38 credits in accounting and business law beyond principles (44 credits including accounting principles). A grade of “C” or higher is required in all accounting courses beyond ACT 221 and 222, in order for the course to count as successfully completed.

Major-field requirements are:

• ACT 221 Introductory Accounting I (3)
• ACT 222 Introductory Accounting II (3)
• ACT 321 Cost Accounting I (3)
• ACT 331 Intermediate Accounting I (4)
• ACT 332 Intermediate Accounting II (4)
• ACT 361 Tax I (4)
• ACT 388 Accounting Systems ¹ (3)
• ACT 441 Advanced Accounting (4)
• ACT 451 Auditing (4)
• ACT - Accounting Elective (3)
• ACT - Accounting Elective (3)
• ACT - Accounting Elective (3)
• BLW 411 Business Law and Ethics*(3)

ELECTIVES

• ACT 453 Information Systems Auditing
• ACT 455 Internal Auditing
• ACT 456 Advanced Auditing Topics
• ACT 460 International Accounting
• ACT 462 Tax II
• ACT 484 Governmental and Institutional Accounting
• ACT 490 Accounting Internship
• ACT 491 Independent Study in Accounting

Students who are planning to sit for the CPA exam should especially consider taking the following electives:

• ACT 460 International Accounting
• ACT 462 Tax II
• ACT 484 Governmental and Institutional Accounting

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Recommended Program:

* All B.B.A. core courses must be completed prior to taking MLR 465, the capstone course in the B.B.A. program.

(w) Counts as a writing across the curriculum (WAC) course for university graduation requirements. Thus, one elective must also be a writing course. A “C” or higher grade is required to successfully complete a WAC course.

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Accounting Minor

An accounting minor is available to students enrolled in the College of Business Administration and other colleges of the university. For information, contact the department offices at 216-687-4720. The accounting minor requirements are as follows:

• ACT 221 Introductory Accounting I (3)
• ACT 222 Introductory Accounting II (3)
• 15 additional credits in accounting

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