The goal of the accounting program at OSU is to provide a professionally oriented program to prepare students for successful careers in the major fields of accounting including tax accounting, cost accounting, auditing, corporate accounting and not-for-profit accounting. 

With a degree in accounting, you could become a corporate accountant and work in the controller’s office or that of the chief financial officer.   Or, you could work as a cost analyst in the production department of a company.  One popular option is to become an independent auditor and "test” the financial records of companies and organizations. 

Accounting is a study of the concepts and techniques used in reporting on matters related to an entity's financial status and performance. Because entities compete for economic resources, accounting information is essential to managers for planning and controlling activities. Information generated by the accounting process is relevant for business decision-making.

The accounting program is extremely rigorous. The technical requirements are extensive, as is the time commitment required for success. The program demands much from its students, including a professional orientation and a sense of self-sufficiency.  In the accounting option, lectures will be supplemented by an assortment of activities including annual report evaluation, tax return preparation, computer projects, audit program development, in-class presentations, and more.

Accounting Major courses are completed during the Junior and Senior years.  The first course in the Accounting major is ACTG 317, Accounting Processes and Controls.  This is the first of a three-course sequence that you will complete during your junior year.  You will discover right away if accounting is for you.  This course begins an on-going project that puts you in the position of the accountant for a simulated company, where you will make decisions and apply accounting principles and procedures.  By the conclusion of your accounting major,  you will have broad exposure to all major areas in accounting.

Prerequiste Requirements: All accounting major coursework must be taken on a graded [A-F] basis, and a grade of "C" or better is required in each of the prerequisite accounting courses (BA 211, BA 213, ACTG 317, ACTG 318, ACTG 319, and ACTG 321).  Failure to achieve a "C" or better in a particular course will preclude enrollment in subsequent courses (for which the particular course is a prerequisite).

Participating in accounting-specific "enrichment" activities enables you to expand your understanding and build your skills beyond the classroom.  Beta Alpha Psi hosts a variety of functions and guest speakers that put you face-to-face with potential employers and allow you to learn about the variety of accounting careers.  Being active in these experiential learning activities, as well as internships, helps increase the opportunities of finding a job after graduation.