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

Accounting is one of the most firmly established professions, with 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, 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.

Areas of Concentration: Three areas of concentration are available within the accounting major: public accounting, industry/corporate accounting, governmental or institutional accounting.

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)

Additional information: Cooperative education opportunities and internships are available

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Major-Field Requirements

All accounting majors must complete a minimum of 37 or 38 credits in accounting and business law beyond principles (43 or 44 credits including accounting principles).

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) or ACT 455 Internal Auditing (3) ²
• ACT - Accounting Elective (3)
• ACT - Accounting Elective (3)
• ACT - Accounting Elective (3)
• BLW 411 Business Law and Ethics * (3)

¹Accounting Majors take ACT 388 in place of IST 305

² Students interested in public accounting or who may later take the CPA exam should choose ACT 451, Auditing and not ACT 455, Internal Auditing.   ACT 455 will not qualify you to sit for the Ohio CPA examination.

ELECTIVES

Public Accounting. An accounting major whose interest is in the direction of public accounting should choose ACT 451 - Auditing, and not ACT 455 - Internal Auditing.   Also consider one or more of these 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

Industry/Corporate Accounting. Majors interested in industry.corporate accounting should consider one or more electives from the following:

• ACT 422 Cost Accounting II
• ACT 453 – Information Systems Auditing
• ACT 455 Internal Auditing
• ACT 460 International Accounting
• ACT 490 Accounting Internship

Governmental or Institutional Accounting. Majors interested in governmental or institutional accounting should consider one or more electives from the following:

• ACT 453 – Information Systems Auditing
• ACT 456 Advanced Auditing Topics
• ACT 460 International Accounting
• ACT 484 Governmental and Institutional Accounting
• ACT 490 Accounting Internship

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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 course for university graduation requirements. Three writing courses are required. Thus, one elective must also be a writing 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.

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