Accounting: External Reporting, Control, and Auditing, BSBA

Requirements for Students Matriculating in or before Academic Year 2020-2021. 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
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)3
or MATH 1513 College Algebra (A)
or MATH 1813 Preparation for Calculus (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) (or higher MATH with "A" designation) 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 Seminar ( or First Year Seminar course approved by college)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
Common Body
ACCT 2003Survey of Accounting 33
or ACCT 2103
ACCT 2203
Financial Accounting
and Managerial Accounting
BADM 3113Interpersonal 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 2.20 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 Systems3
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 4123Information Assurance 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
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

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 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 2026.