Feb 01, 2023  
OHIO University Undergraduate Catalog 2009-10 
    
OHIO University Undergraduate Catalog 2009-10 [Archived Catalog]

Accounting Major (B.B.A.)


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Major code BB6121

College of Business
Copeland Hall 409
Athens, OH 45701
Phone:  740.593.2020
Fax:  740.593.2412
www.cob.ohio.edu

Rochelle Lawless, contact person

Program Overview

The mission of the School of Accountancy is to prepare bright men and women for successful careers in the accounting profession. We provide a superior education with competent professors who challenge their students to excel and who support their students’ professional aspirations. The School of Accountancy received separate AACSB (the highest accounting accrediting body) accounting accreditation in 1995.

The School of Accountancy is committed to preparing students to take the certified public accountant examination (generally referred to as being CPA ready) in four years. Accounting majors who plan to take the CPA examination need to have completed 225 credit hours, including the required courses below. The Intermediate Accounting sequence is taught using the Business Activity Model, which prepares students beyond accounting content in teamwork, professional research of accounting issues, and communication skills.

The School of Accountancy offers many opportunities for students in addition to those at the College of Business level. Some of these opportunities include membership in the Accounting Club and in the nationally superior Beta Alpha Psi chapter, internships with public accounting firms and corporations, interaction with the School’s Advisory Council, Foundation SOX 404 fellows program, and tutoring students in ACCT 101 and 102.

Admissions Information

Freshman Policy

Freshmen will be admitted to the College on a selective basis. Normally, you will need to be in the top 20 percent of your high school class, with a strong college preparatory curriculum. You are expected to have above-average ACT or SAT scores and also have demonstrated leadership potential through participation in extracurricular activities or work experience. Members of groups that are historically underrepresented in business will receive special consideration.

Transfer Policy

Any student considering transfer to the College of Business is strongly encouraged to contact the College’s Office of Student Services as early as possible. You must be enrolled in the College before your senior year to allow for the College’s 48-hour residency requirement. You must earn at least 50 percent of the business credit hours required for the business degree at Ohio University.

Transferring From Within Ohio University
The College of Business allows a limited number of students from other Ohio University academic colleges to apply for transfer into the College of Business. It should be noted that the transfer requirements and process differ for students at the end of their freshmen years and students at the end of their sophomore and junior years. The College of Business reserves the right to limit transfer admissions as necessary.

Transferring Into the College of Business AT THE END OF THE FRESHMAN YEAR: Applications will be accepted annually at the end of the freshman year. There are two conditions under which such students will be transferred into the College of Business:

  1. You have an accumulative GPA of no less than 3.0 and have completed ECON 103, ECON, 104, MATH 163A, and ENG 151 or (ENG 152 or ENG 153)
  2. You have an accumulative GPA of no less than 2.75 and a 3.0 GPA or higher in ECON 103, ECON, 104, MATH 163A, and ENG 151 or (ENG 152 or ENG 153)

Online applications for transfer into the College will be accepted from freshmen during the month of May at the following URL: http://www.cob.ohiou.edu/transferapplication. The College admissions committee reviews applications at the close of spring quarter. All applicants will be notified of the final transfer decision by mail around July 15. The College of Business reserves the right to limit transfer admissions as necessary.

Transferring Into the College of Business DURING THE SOPHOMORE AND JUNIOR YEARS: Applications will be accepted quarterly from sophomores and juniors who have met either of the following conditions:

  1. You have an accumulative GPA of no less than 3.0 and have completed ECON 103, ECON, 104, MATH 163A, and ENG 151 or (ENG 152 or ENG 153)
  2. You have an accumulative GPA of no less than 2.75 and a 3.0 GPA or higher in ECON 103, ECON, 104, MATH 163A, and ENG 151 or (ENG 152 or ENG 153)

Sophomores and juniors may pick up a transfer application at Copeland Hall 214 any time during the quarter. Final transfer decisions will be made as soon as possible during the quarter. The College of Business reserves the right to limit transfer admissions as necessary.

RESIDENCY REQUIREMENT: You must be enrolled in the College before your senior year to allow for the College of Business 48-hour residency requirement. You must earn at least 50 percent of the business credit hours required for the business degree at Ohio University.

Transferring Into the College of Business From Outside Ohio University
Admission to the College of Business from an educational institution outside of Ohio University is selective. Application is made through the Ohio University Office of Admissions. To be eligible for consideration, applicants must have completed courses equivalent to each of the following four courses: ECON 103, ECON 104, ENG (151, 152, or 153), and MATH 163A. They must also have a minimum accumulative grade point average of 3.0 (on a 4.0 scale) from the transferring institution.

To transfer from another university, submit the standard documents required by the Office of Admissions. You will be notified as early as possible of the admission decision.

Advising-Based Course Required for All Transfer Students
A one-credit-hour course. “Introduction to the College of Business for Transfer Students” (currently numbered B A 497) is required for all transfer students as a substitute for B A 100A and B A 100B. The course must be taken the first quarter of College of Business enrollment. It is a seminar course in which all instruction is given in one day with several assignments due by the end of the quarter. Students whose transfer applications are accepted will be instructed on how to register for this course.

Opportunities After Graduation

Accounting majors who plan to take the CPA examination need to have completed 225 credit hours, including the required courses below. The Intermediate Accounting sequence is taught using the Business Activity Model, which prepares students beyond accounting content in teamwork, professional research of accounting issues, and communication skills.

Requirements

Universitywide Graduation Requirements


To complete this program, students must complete all Universitywide graduation requirements .

College-Level Requirements


Please see the College of Business  for college-level requirements.

Program Requirements


Accounting majors must complete the College’s business core curriculum,  global perspective requirements, and the breadth cluster of courses. The major consists of ten required courses: eight required of all majors and two required elective courses from the elective list.  Timely enrollment in the major courses is essential to completion of the degree within four years. These courses are listed below. Accounting majors should take ACCT 101 and ACCT 102 in their freshman year or early in their sophomore year. The business cluster should be completed by the end of winter or spring quarter the sophomore year. All accounting majors should seek a meeting with their accounting advisors by early in their sophomore year.

For information about the CPA exam, visit the Accountancy Board on the Web at http://www.acc.ohio.gov/.

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