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Accountancy Undergraduate Major (BS, HBS)
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Recognize entrepreneurial opportunities for new business ventures and evaluate their potential for business success.
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Understand the implementation issues including financial, legal, operational and administrative procedures involved in starting new business ventures.
- Communicate effectively and professionally in business situations through physical or virtual presence, writing, speaking, listening, and electronic media.
- Demonstrate the ability to lead by using team building skills and facilitating collaborative behaviors in the accomplishment of group goals and objectives.
- Recognize basic concepts and theories related to business ethics and social responsibility.
- Demonstrate knowledge of the ethical behavior appropriate to specific business situations.
- Identify and analyze business problems and opportunities and formulate recommendations for courses of action.
- Use quantitative and qualitative tools and methodologies to support organizational decision making.
- Assess how organizations create value in their global supply chains through the integrated production and distribution of goods, services and information.
- Describe the concept of competitive advantage and how it may be achieved through strategic and tactical methods.
- Analyze the information content of organizational processes.
- Define markets and apply marketing concepts and principles using a customer focus to effectively sell products and services.
- Recognize and appropriately respond to ethical, legal and strategic concerns relating to human resource and organizational management.
- Make basic investment and financing decisions for a business using financial management concepts, and methods.
Accountancy major requirements are divided into two parts – lower-division and upper-division. The lower-division business core program involves completion of courses within the first and second year (see core curriculum below) that build a solid foundation for the upper-division accountancy and business curricula. The lower-division business core course work may be completed at OSU or any accredited college or university that offers equivalent courses transferable to OSU. Students entering OSU on the Corvallis campus as their first college experience are required to participate in Innovation Nation, the College of Business Living-Learning Community (LLC).
| Code | Title | Credits |
|---|---|---|
| Summary of Requirements | ||
| Lower Division | 62 | |
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Business Classes (47) |
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Math, Economics, Writing and Communications (15) 1 |
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| Upper Division | 73 | |
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Business Courses (30) |
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Writing (3) 2 |
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Accounting Classes (40) |
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| University General Education Requirements | 41 | |
| Unrestricted Electives | 4 | |
| Total credits required for graduation | 180 | |
1
11 credits from lower-division coursework satisfy University General Education Requirements
2
3 credits from the upper-division business core satisfy University General Education Requirements
BUSINESS ADMINISTRATION CORE CURRICULUM (95)1
The business administration core curriculum provides students with a broad overview of business; basic skills in accounting and quantitative methods; an understanding of the legal and social environment of business; a background in management and organizational behavior, marketing, finance, and operations management; an understanding of the entrepreneurial process; and the opportunity to integrate course work and further develop decision-making skills through the analysis of business cases.
| Code | Title | Credits |
|---|---|---|
| First Year | ||
| BA 160 | B-ENGAGED | 3 |
| or BA 163 | B-ENGAGED | |
| BA 161 | INNOVATION NATION--AWARENESS TO ACTION | 3 |
| BA 162 | INNOVATION NATION--IDEAS TO REALITY | 3 |
| COMM 111 | *PUBLIC SPEAKING | 3 |
| or COMM 114 | *ARGUMENT AND CRITICAL DISCOURSE | |
| or COMM 218 | *INTERPERSONAL COMMUNICATION | |
| MTH 241 | *CALCULUS FOR MANAGEMENT AND SOCIAL SCIENCE | 4 |
| Second Year 2 | ||
| BA 281 | PROFESSIONAL DEVELOPMENT | 3 |
| BA 282 | DRAFTING YOUR CAREER BLUEPRINT | 1 |
| BA 283 | CREATIVITY, CULTURE, AND THE WORKPLACE | 1 |
| BA 284 | FOUNDATIONS OF PERSONAL FINANCE I | 1 |
| BA 211 | FINANCIAL ACCOUNTING | 4 |
| BA 213 | MANAGERIAL ACCOUNTING | 4 |
| BA 223 | PRINCIPLES OF MARKETING | 4 |
| or BA 390 | PRINCIPLES OF MARKETING | |
| BA 230 | BUSINESS LAW I | 4 |
| BA 240 | FINANCE | 4 |
| or BA 360 | INTRODUCTION TO FINANCIAL MANAGEMENT | |
| BA 260 | INTRODUCTION TO ENTREPRENEURSHIP | 4 |
| BA 270 | BUSINESS PROCESS MANAGEMENT | 4 |
| BA 275 | FOUNDATIONS OF STATISTICAL INFERENCE | 4 |
| ECON 201 | *INTRODUCTION TO MICROECONOMICS | 4 |
| ECON 202 | *INTRODUCTION TO MACROECONOMICS | 4 |
| Third Year | ||
| BA 311 | FRAMING YOUR CAREER PLAN | 1 |
| BA 312 | FOUNDATIONS OF PERSONAL FINANCE II | 1 |
| BA 313 | THE ORANGE AND BLACK CASE COMPETITION | 1 |
| BA 347 | INTERNATIONAL BUSINESS | 4 |
| BA 352 | MANAGING INDIVIDUAL AND TEAM PERFORMANCE | 4 |
| BA 354 | ^MANAGING ETHICS AND CORPORATE SOCIAL RESPONSIBILITY | 4 |
| BA 357 | OPERATIONS AND SUPPLY CHAIN MANAGEMENT | 4 |
| BA 375 | APPLIED QUANTITATIVE METHODS | 4 |
| WR 222 | *ENGLISH COMPOSITION | 3 |
| or WR 323 | *ENGLISH COMPOSITION | |
| or WR 327 | *TECHNICAL WRITING | |
| Fourth Year | ||
| BA 411 | NAVIGATING YOUR WORKPLACE | 1 |
| BA 412 | FINANCIAL PLANNING I | 1 |
| BA 413 | FINANCIAL PLANNING II | 1 |
| BA 466 | INTEGRATIVE STRATEGIC EXPERIENCE | 4 |
| Total Credits | 95 | |
*
Baccalaureate Core Course (BCC)
^
Writing Intensive Course (WIC)
1
MTH 241; ECON 201 and ECON 202; WR 222, WR 323 or WR 327, and COMM 111, COMM 114 or COMM 218 meet the university's Baccalaureate Core requirements for mathematics, social processes and institutions, writing II, and speech, respectively. All students must meet the other Baccalaureate Core requirements and the other requirements for baccalaureate degrees
2
For students who transfer into College of Business business-related programs, the Blueprint transition courses meet the same outcomes as the professional development (Blueprint) course series accounting for the student’s academic year when they transfer into the business program
ACCOUNTANCY CURRICULUM (40)
| Code | Title | Credits |
|---|---|---|
| ACTG 317 | EXTERNAL REPORTING I | 4 |
| ACTG 318 | EXTERNAL REPORTING II | 4 |
| ACTG 319 | EXTERNAL REPORTING III | 4 |
| ACTG 321 | COST MANAGEMENT I | 4 |
| ACTG 379 | ACCOUNTING ANALYTICS | 4 |
| ACTG 424 | TAXATION I | 4 |
| ACTG 427 | ASSURANCE AND ATTESTATION SERVICES | 4 |
| BA 370 | BUSINESS INFORMATION SYSTEMS OVERVIEW | 4 |
| Electives | ||
| Select two courses from the following: | 8 | |
| ADVANCED ACCOUNTING | ||
| IT AUDITING | ||
| ADVANCED TAXATION | ||
| ADVANCED AUDIT ANALYTICS | ||
| Total Credits | 40 | |
Degree plans are subject to change and the following is only an example of how students may complete their degree in four years. Students should consult their advisor to determine the best degree plan for them. Contact details for advisors can be found on the Academic Advising page.
| First Year | ||
|---|---|---|
| FALL | CREDITS | |
| BA 160 | B-ENGAGED | 3 |
| BC Science | 4 | |
| WR 121 | *ENGLISH COMPOSITION (Alpha coded) | 4 |
| Math through MTH 241 | 4 | |
| Credits | 15 | |
| WINTER | ||
| BA 161 | INNOVATION NATION--AWARENESS TO ACTION | 3 |
| COMM 111 | *PUBLIC SPEAKING
or *ARGUMENT AND CRITICAL DISCOURSE |
3 |
| BC Science | 4 | |
| Math through MTH 241 | 4 | |
| Credits | 14 | |
| SPRING | ||
| BA 162 | INNOVATION NATION--IDEAS TO REALITY | 3 |
| BC Science | 4 | |
| Bacc Core (Fitness, Speech, CD, DPD Electives) | 6 | |
| Credits | 13 | |
| Second Year | ||
| FALL | ||
| BA 211 | FINANCIAL ACCOUNTING | 4 |
| BA 260 | INTRODUCTION TO ENTREPRENEURSHIP | 4 |
| BA 275 | FOUNDATIONS OF STATISTICAL INFERENCE | 4 |
| BA 281 | PROFESSIONAL DEVELOPMENT | 3 |
| BA 282 | DRAFTING YOUR CAREER BLUEPRINT | 1 |
| Credits | 16 | |
| WINTER | ||
| BA 213 | MANAGERIAL ACCOUNTING | 4 |
| BA 230 | BUSINESS LAW I | 4 |
| BA 270 | BUSINESS PROCESS MANAGEMENT | 4 |
| BA 283 | CREATIVITY, CULTURE, AND THE WORKPLACE | 1 |
| ECON 201 | *INTRODUCTION TO MICROECONOMICS | 4 |
| Credits | 17 | |
| SPRING | ||
| BA 223 | PRINCIPLES OF MARKETING | 4 |
| BA 240 | FINANCE | 4 |
| BA 284 | FOUNDATIONS OF PERSONAL FINANCE I | 1 |
| ECON 202 | *INTRODUCTION TO MACROECONOMICS | 4 |
| Credits | 13 | |
| Third Year | ||
| FALL | ||
| ACTG 317 | EXTERNAL REPORTING I | 4 |
| BA 311 | FRAMING YOUR CAREER PLAN | 1 |
| BA 352 | MANAGING INDIVIDUAL AND TEAM PERFORMANCE | 4 |
| BA 375 | APPLIED QUANTITATIVE METHODS | 4 |
| WR 222 | *ENGLISH COMPOSITION
or *ENGLISH COMPOSITION |
3 |
| Credits | 16 | |
| WINTER | ||
| ACTG 318 | EXTERNAL REPORTING II | 4 |
| BA 312 | FOUNDATIONS OF PERSONAL FINANCE II | 1 |
| BA 370 | BUSINESS INFORMATION SYSTEMS OVERVIEW | 4 |
| BA 354 | ^MANAGING ETHICS AND CORPORATE SOCIAL RESPONSIBILITY | 4 |
| BA 357 | OPERATIONS AND SUPPLY CHAIN MANAGEMENT | 4 |
| Credits | 17 | |
| SPRING | ||
| ACTG 319 | EXTERNAL REPORTING III | 4 |
| ACTG 321 | COST MANAGEMENT I | 4 |
| BA 313 | THE ORANGE AND BLACK CASE COMPETITION | 1 |
| BA 347 | INTERNATIONAL BUSINESS | 4 |
| Credits | 13 | |
| Fourth Year | ||
| FALL | ||
| ACTG 379 | ACCOUNTING ANALYTICS | 4 |
| ACTG Elective | 4 | |
| BA 411 | NAVIGATING YOUR WORKPLACE | 1 |
| Bacc Core-STS | 3 | |
| Baccalaureate or unrestricted electives | 4 | |
| Credits | 16 | |
| WINTER | ||
| ACTG 424 | TAXATION I | 4 |
| ACTG Elective | 4 | |
| BA 412 | FINANCIAL PLANNING I | 1 |
| Bacc Core-CGI | 3 | |
| Baccalaureate or unrestricted electives | 4 | |
| Credits | 16 | |
| SPRING | ||
| ACTG 427 | ASSURANCE AND ATTESTATION SERVICES | 4 |
| BA 413 | FINANCIAL PLANNING II | 1 |
| BA 466 | INTEGRATIVE STRATEGIC EXPERIENCE | 4 |
| Baccalaureate or unrestricted electives | 5 | |
| Credits | 14 | |
| Total Credits | 180 | |
