The Post-Baccalaureate Accounting Certificate (PBAC) is designed for students who have earned one or more baccalaureate degrees and who wish to complete course work in preparation for taking the Uniform Certified Public Accountant examination and/or the Certified Management Accountant examination.  The PBAC program includes courses in accounting directly related to preparation for the exams, as well as professional preparation for public or industry accounting. 

APPLICATION CRITERIA

The following requirements must be fulfilled prior to registering for the upper-division accounting courses in the PBAC program. Students must also have earned a baccalaureate degree recognized by the OSU Office of Admissions.

Course List

Code	Title	Credits
Prerequisite Coursework
Must have completed 16 quarter credit hours in prerequisite course work with a grade of “C“ or better; P/NP grades are not accepted.
BA 211	FINANCIAL ACCOUNTING	4
BA 213	MANAGERIAL ACCOUNTING	4
BA 270	BUSINESS PROCESS MANAGEMENT	4
BA 275	FOUNDATIONS OF STATISTICAL INFERENCE	4
Students interested in meeting the academic requirements for the Uniformed Certified Public Accountant (CPA) examination must also complete an additional 20 quarter credit hours in accounting-related business coursework with a grade of “C“ or better; P/NP grades are not accepted (a total of 36 quarter credits of accounting-related business coursework). For individuals who have not completed appropriate coursework within their undergraduate degree program(s), the following courses are recommended.
BA 230	BUSINESS LAW I	4
BA 240	FINANCE	4
ECON 201	*INTRODUCTION TO MICROECONOMICS	4
ECON 202	*INTRODUCTION TO MACROECONOMICS	4
BA or HM elective course		4
Total Credits		36

Certificate Requirements

The PBAC requires successful completion of nine courses (36 credits); seven courses in required accounting courses (28 credits) and two accounting elective courses (8 credits). 

Course List

Code	Title	Credits
Required Accounting Courses
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 378		4
ACTG 424	TAXATION I	4
ACTG 427	ASSURANCE AND ATTESTATION SERVICES	4
Elective Accounting Courses		8
ACTG 417	ADVANCED ACCOUNTING
ACTG 422
ACTG 425	ADVANCED TAXATION
At least 20 of the 36 credits required for the PBAC must be taken in residence at OSU. Any courses transferred from another university must be pre-approved as equivalents and upper division work must be taken from an AACSB accredited business program. A grade of "C" or better is required in each course to remain in the PBAC program.
Total Credits		36