Accounting, BSBA

Requirements for Students Matriculating in or before Academic Year 2017-2018. Learn more about University Academic Regulation 3.1.

Minimum Overall Grade Point Average: 2.00
Total Hours: 120

General Education Requirements
English Composition
See Academic Regulation 3.5
ENGL 1113Composition I3
or ENGL 1313 Critical Analysis and Writing I
ENGL 1213Composition II3
or ENGL 1413 Critical Analysis and Writing II
American History & Government
HIST 1103Survey of American History3
POLS 1113American Government3
Analytical & Quantitative Thought (A)
MATH 1483Mathematical Functions and Their Uses (A)3
or MATH 1513 College Algebra (A)
Humanities (H)
Courses designated (H)6
Natural Sciences (N)
Must include one Laboratory Science (L) course
Courses designated (N) with one (L)7
Social & Behavioral Sciences (S)
Course designated (S)3
Additional General Education
MATH 2103Business Calculus (A) 13
MGMT 3013Fundamentals of Management (S) 1,23
MKTG 3213Marketing (S) 1,23
Hours Subtotal40
Diversity (D) & International Dimension (I)
May be completed in any part of the degree plan
At least one Diversity (D) course
At least one International Dimension (I) course
College/Departmental Requirements
Business Freshman Seminar
BADM 1111Business First Year Seminar1
Career Planning for Business Success
BADM 2111Career Planning for Business Success 11
Professional Development for Business Development
BADM 3111Professional Development for Business Success 11
Hours Subtotal3
Major Requirements
Common Body 2
ACCT 2103Financial Accounting 33
ACCT 2203Managerial Accounting 33
BADM 3113Interpersonal Skills 13
ECON 2103Introduction to Microeconomics (S)3
ECON 2203Introduction to Macroeconomics3
EEE 2023Introduction to Entrepreneurship3
FIN 3113Finance3
LSB 3213Legal and Regulatory Environment of Business3
MGMT 4513Strategic Management3
MSIS 2103Business Computer Concepts and Applications3
MSIS 3223Operation Analytics3
School of Accounting Major Requirements 3
A GPA of 2.20 is required in these 39 hours of School of Accounting Major Requirements
18 of these 39 hours, including 15 of 21 required 3000 and 4000 level accounting hours, must be in residence at OSU
ACCT 3013Federal Income Taxation3
ACCT 3103Intermediate Accounting I3
ACCT 3113Intermediate Accounting II3
ACCT 3203Cost Accounting3
ACCT 3603Accounting Information Systems3
ACCT 4133Advanced Accounting3
ACCT 4503Auditing and Assurance Services3
MSIS 4123Information Assurance Management3
BCOM 3113Written Communication3
STAT 2023Elementary Statistics for Business and Economics (A)3
Select 9 hours of the following:9
Advanced Federal Income Taxation
Ethical Issues in Accounting
International Accounting Abroad
Accounting Projects (2)
Managerial Economics
Intermediate Microeconomics
Money and Banking
Financial Markets and Institutions
International Financial Management
Financial Management
Financial Futures and Options Markets
Risk Management
Law of Commercial Transactions and Debtor-Creditor Relationships
Law of Real Property
Legal Aspects of International Business Transactions (I)
Computer Programming for Business
Database Systems Design, Management and Administration
Enterprise Systems and Collaborative Commerce
System Certification and Accreditation
Legal and Ethical Issues in Information Systems
Services Marketing
Intermediate Statistical Analysis
Hours Subtotal72
Select 5 hours5
May be selected from any upper- or lower-division area except activity courses in LEIS and PE and lower-division AERO and MLSC. Twelve credit hours earned in advanced AERO and MLSC, exclusive of credit earned for summer camp, may be included in the 120 hours.
Hours Subtotal5
Total Hours120

Courses also meet College and Departmental Requirements and cannot be waived with an Associate’s degree.


MGMT 3013 Fundamentals of Management (S) and MKTG 3213 Marketing (S) are common body requirements, but are counted in general education requirements.


A grade of “C” or better must be earned in each course and in ACCT 2103 Financial Accounting and ACCT 2203 Managerial Accounting.

Other Requirements

  1. A minimum of 50 percent of the business hours required for a degree must be in residence at OSU.
  2. Forty-five hours of upper division courses required.

Additional State/OSU Requirements

  • At least: 60 hours at a four-year institution; 30 hours completed at OSU; 15 of the final 30 and 50% of the upper-division hours in the major field completed at OSU.
  • Limit of: one-half of major course requirements as transfer work; one-fourth of hours earned by correspondence; 8 transfer correspondence hours.
  • Students will be held responsible for degree requirements in effect at the time of matriculation and any changes that are made, so long as these changes do not result in semester credit hours being added or do not delay graduation.
  • Degrees that follow this plan must be completed by the end of Summer 2023.