Accounting: External Reporting, Control, and Auditing, BSBA

Requirements for Students Matriculating in or before Academic Year 2024-2025. Learn more about University Academic Regulation 3.1.

Minimum Overall Grade Point Average: 2.50
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
or HIST 1483 American History to 1865 (H)
or HIST 1493 American History Since 1865 (DH)
POLS 1113American Government3
Analytical & Quantitative Thought (A)
MATH 1483Mathematical Functions and Their Uses (A) (or higher MATH designated "A" (except for MATH 1493))3
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
MSIS 2233Business Analytics Fundamentals (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
UNIV 1111First Year Seminar (or other approved first year seminar course)1
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 3
Business Core
ACCT 2003Survey of Accounting 33
or ACCT 2103
ACCT 2203
Financial Accounting
and Managerial Accounting
BADM 3113Practical Business and Interpersonal Skills3
ECON 2003Microeconomic Principles for Business3
EEE 2023Introduction to Entrepreneurship3
FIN 3113Finance3
LSB 3213Legal and Regulatory Environment of Business3
MGMT 4513Strategic Management3
MSIS 2103Business Data Science Technologies3
MSIS 3223Principles of Data Analytics3
External Reporting, Control and Auditing Requirements
A grade of "C" or better must be earned in each course and in ACCT 2003, ACCT 2103 and ACCT 2203.
A GPA of 2.50 is required in these 47 hours of the School of Accounting Major Requirements.
24 of these 47 hours, including 20 of 32 required 3000- and 4000-level accounting hours, must be in residence at OSU.
ACCT 3004Foundational Accounting and Data Skills4
ACCT 3104Intermediate Accounting I and Data Analysis4
ACCT 3113Intermediate Accounting II3
ACCT 3203Cost Accounting3
ACCT 3603Accounting Information Systems and Data Analytic Tools3
ECON 2203Introduction to Macroeconomics3
STAT 2023Elementary Statistics for Business and Economics (A)3
or STAT 2013 Elementary Statistics (A)
or STAT 2053 Elementary Statistics for the Social Sciences (A)
BCOM 3113Written Communication3
or BCOM 3443 Business Communication for International Students
MSIS 4123Cybersecurity Systems Management3
ACCT 3013Federal Income Taxation3
ACCT 3001Practicum in Professional Accounting I1
ACCT 4911Practicum in Professional Accounting II1
ACCT 4901Advanced Accounting Tools and Technologies1
Major Electives/Option Requirements:
ACCT 4503External Auditing3
ACCT 4133Advanced Accounting3
ACCT 4553Ethics for Public Accountants3
LSB 4323Law of Commercial Transactions and Debtor-Creditor Relationships3
Hours Subtotal74
Electives
Select 3 hours 33
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 Subtotal3
Total Hours120
1

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

2

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

3

If ACCT 2103 and ACCT 2203 are substituted for ACCT 2003, hours in the Elective block are reduced by 3.

Other Requirements

  1. A minimum of 50 percent of the business hours required for a degree must be OSU delivered in residence or OSU online courses.
  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 or 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 2030.

Finish in Four Plan of Study

The plan below is an example of how students can successfully complete degree requirements in four years. This suggested class schedule plan may be used as a guide and can be adjusted based on individual needs. Students are required to meet with an academic advisor prior to enrollment each semester to plan their class schedule, and students are ultimately responsible for completing all degree requirements.

Plan of Study Grid
Freshman
FallHours
UNIV 1111 First Year Seminar 1
ENGL 1113
Composition I
or Critical Analysis and Writing I
3
HIST 1103
Survey of American History
or American History to 1865 (H)
or American History Since 1865 (DH)
3
MSIS 2103 Business Data Science Technologies 3
MATH 1483 Mathematical Functions and Their Uses (A) (or higher MATH designated A except for MATH 1493) 3
Social Science (S with D or I designations) 3
 Hours16
Spring
ECON 2003 Microeconomic Principles for Business 3
ENGL 1213
Composition II
or Critical Analysis and Writing II
3
POLS 1113 American Government 3
MSIS 2233 Business Analytics Fundamentals (A) 3
Natural Science (N) 3
 Hours15
Sophomore
Fall
ACCT 2003 Survey of Accounting 3
BADM 2111 Career Planning for Business Success 1
EEE 2023 Introduction to Entrepreneurship 3
ECON 2203 Introduction to Macroeconomics 3
STAT 2023
Elementary Statistics for Business and Economics (A)
or Elementary Statistics (A)
or Elementary Statistics for the Social Sciences (A)
3
Humanities (H with D or I designation) 3
 Hours16
Spring
ACCT 3004 Foundational Accounting and Data Skills 4
ACCT 3001 Practicum in Professional Accounting I 1
MSIS 3223 Principles of Data Analytics 3
FIN 3113 Finance 3
MKTG 3213 Marketing (S) 3
Humanities (H with D or I designation) 3
 Hours17
Junior
Fall
ACCT 3104 Intermediate Accounting I and Data Analysis 4
ACCT 3603 Accounting Information Systems and Data Analytic Tools 3
BADM 3111 Professional Development for Business Success 1
LSB 3213 Legal and Regulatory Environment of Business 3
BADM 3113 Practical Business and Interpersonal Skills 3
 Hours14
Spring
ACCT 3113 Intermediate Accounting II 3
BCOM 3113
Written Communication
or Business Communication for International Students
3
MGMT 3013 Fundamentals of Management (S) 3
ACCT 3203 Cost Accounting 3
Natural Science with Lab (LN) 4
 Hours16
Senior
Fall
ACCT 4133 Advanced Accounting 3
ACCT 3013 Federal Income Taxation 3
LSB 4323 Law of Commercial Transactions and Debtor-Creditor Relationships 3
ACCT 4503 External Auditing 3
ACCT 4901 Advanced Accounting Tools and Technologies 1
 Hours13
Spring
MGMT 4513 Strategic Management 3
MSIS 4123 Cybersecurity Systems Management 3
ACCT 4553 Ethics for Public Accountants 3
ACCT 4911 Practicum in Professional Accounting II 1
3 hours of electives 3
 Hours13
 Total Hours120