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.

Progression Requirements: All Accountancy major coursework must be taken on a graded [A-F] basis.  A grade of "C" or better is required in each of the pre-business accounting courses (BA 211 and BA 213) prior to application to the Accountancy major.  Once admitted to the Accountancy major, failure to earn a grade of "C" or better in any required accounting course (ACTG 317, ACTG 318, ACTG 319, ACTG 321, ACTG 325, ACTG 378, and ACTG 427) will result in suspension from the Accountancy major. 

Readmission: Readmission to the Accountancy major requires successful completion of the course that caused suspension.  Before a student will be given an override to repeat an upper-division accounting course, they must submit a letter to the Associate Dean for Academic programs (a) explaining why they were not able to meet the performance standards in their first attempt at the course (what happended?), (b) describing the steps they will take to ensure success in the repeated course (what is going to be different?), and (c) explaining any individual or extraordinary circumstances that should be considered.  The intent of this letter is to increase student awareness of the academic rigor of the accounting coursework and to better ensure they are prepared for the second (and final) attempt at the course.  Our experience suggests that students have a much higher chance of success when they have completed this "self-reflection" process.  Readmission to an accounting course and to the Accountancy major will be at the discretion of the accounting faculty. 

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.