Accounting: Internal Reporting, Control and Auditing, BSBA
Requirements for Students Matriculating in or before Academic Year 2025-2026. Learn more about University Academic Regulation 3.1.
Minimum Overall Grade Point Average: 2.50
Total Hours: 120
| Code | Title | Hours |
|---|---|---|
| General Education Requirements | ||
| English Composition | ||
| See Academic Regulation 3.5 | ||
| ENGL 1113 | Composition I | 3 |
| or ENGL 1313 | Critical Analysis and Writing I | |
| ENGL 1213 | Composition II | 3 |
| or ENGL 1413 | Critical Analysis and Writing II | |
| American History & Government | ||
| HIST 1103 | Survey of American History | 3 |
| or HIST 1483 | American History to 1865 (H) | |
| or HIST 1493 | American History Since 1865 (DH) | |
| POLS 1113 | American Government | 3 |
| Quantitative Thought & Logical Reasoning (Q) | ||
| MATH 1483 | Mathematical Functions and Their Uses (Q) (or higher MATH designated "Q" (except for MATH 1493)) | 3 |
| Understanding Humanities-Human Heritage & Cultures (H) | ||
| Courses designated (H) | 6 | |
| Reasoning in the Natural Sciences (N) | ||
| Must include one Laboratory-Based Inquiry (L) course | ||
| Courses designated (N) with one (L) | 7 | |
| Exploring Society & Human Behavior (S) | ||
| MGMT 3013 | Fundamentals of Management (S) 1, 2 | 3 |
| Diversity (D) | ||
| Courses designated (D) | 3 | |
| Global Cultural Competency (G) | ||
| Courses designated (G) | 3 | |
| Additional General Education | ||
| Additional general education credit hours may be required to meet the total 40-hour minimum of general education credit if courses carry more than one general education designation and can be used to meet multiple general education designation hour requirements above. | ||
| Courses designated (Q), (H), (N), (S), (D), (G), or (F). | ||
| MSIS 2233 | Business Analytics Fundamentals (Q) 1 | 3 |
| Hours Subtotal | 40 | |
| College/Departmental Requirements | ||
| UNIV 1111 | First Year Seminar (or other approved first-year seminar course) | 1 |
| BADM 2111 | Career Planning for Business Success | 1 |
| BADM 3111 | Professional Development for Business Success | 1 |
| Hours Subtotal | 3 | |
| Major Requirements | ||
| Business Core 2 | ||
| A grade of "C" or better must be earned in ACCT 2003 (or ACCT 2103 and ACCT 2203). | ||
| ACCT 2003 | Survey of Accounting 3 | 3 |
| or ACCT 2103 & ACCT 2203 | Financial Accounting and Managerial Accounting | |
| BADM 3113 | Practical Business and Interpersonal Skills | 3 |
| ECON 2003 | Microeconomic Principles for Business | 3 |
| EEE 2023 | Introduction to Entrepreneurship | 3 |
| FIN 3113 | Principles of Finance | 3 |
| LSB 3213 | Legal and Regulatory Environment of Business | 3 |
| MGMT 4513 | Strategic Management | 3 |
| MKTG 3213 | Marketing (S) | 3 |
| MSIS 2103 | Business Data Science Technologies | 3 |
| MSIS 3223 | Principles of Data Analytics | 3 |
| Internal Reporting, Control and Auditing Requirements | ||
| A grade of "C" or better must be earned in each course and in ACCT 2003 (or ACCT 2103 and ACCT 2203). | ||
| A GPA of 2.50 is required in these 44 hours of the School of Accounting Major Requirements. | ||
| 24 of these 44 hours, including 16 of 26 required 3000- and 4000-level accounting hours, must be in residence at OSU. | ||
| ACCT 3004 | Foundational Accounting and Data Skills | 4 |
| ACCT 3104 | Intermediate Accounting I and Data Analysis | 4 |
| ACCT 3113 | Intermediate Accounting II | 3 |
| ACCT 3203 | Cost Accounting | 3 |
| ACCT 3603 | Accounting Information Systems and Data Analytic Tools | 3 |
| ECON 2203 | Introduction to Macroeconomics | 3 |
| STAT 2023 | Elementary Statistics for Business and Economics (Q) | 3 |
| or STAT 2013 | Elementary Statistics (Q) | |
| or STAT 2053 | Elementary Statistics for the Social Sciences (Q) | |
| MSIS 4123 | Cybersecurity Systems Management | 3 |
| ACCT 3013 | Federal Income Taxation | 3 |
| ACCT 3001 | Practicum in Professional Accounting I | 1 |
| ACCT 4911 | Practicum in Professional Accounting II | 1 |
| ACCT 4901 | Advanced Accounting Tools and Technologies | 1 |
| Major Electives/Option Requirements: | ||
| ACCT 4233 | Internal Auditing | 3 |
| FIN 4223 | Investments | 3 |
| FIN 4333 | Financial Modeling | 3 |
| Select 3 hours from the following: | 3 | |
| Managerial Economics | ||
| Intermediate Microeconomics | ||
| Money and Banking | ||
| Financial Markets and Institutions | ||
| International Financial Management | ||
| Financial Futures and Options Markets | ||
| Risk Management | ||
| Computer Programming for Business | ||
| Database Systems Development | ||
| Hours Subtotal | 74 | |
| Electives | ||
| Select 3 hours 3 | 3 | |
| 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 Subtotal | 3 | |
| Total Hours | 120 | |
- 1
Courses also meet College and Departmental Requirements and cannot be waived with an Associate’s degree.
- 2
MGMT 3013 Fundamentals of Management (S) is a common body requirement, but is 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
- A minimum of 50 percent of the business hours required for a degree must be OSU delivered in residence or OSU online courses.
- 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 2031.
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.
| Freshman | ||
|---|---|---|
| Fall | Hours | |
| UNIV 1111 | First Year Seminar | 1 |
| ENGL 1113 or ENGL 1313 |
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 (Q) (or higher MATH designated A except for MATH 1493) | 3 |
| "G" designated course | 3 | |
| Hours | 16 | |
| Spring | ||
| ECON 2003 | Microeconomic Principles for Business | 3 |
| ENGL 1213 or ENGL 1413 |
Composition II or Critical Analysis and Writing II |
3 |
| POLS 1113 | American Government | 3 |
| MSIS 2233 | Business Analytics Fundamentals (Q) | 3 |
| "N" designated course | 3 | |
| Hours | 15 | |
| 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 (Q) or Elementary Statistics (Q) or Elementary Statistics for the Social Sciences (Q) |
3 |
| MGMT 3013 | Fundamentals of Management (S) | 3 |
| Hours | 16 | |
| 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 | Principles of Finance | 3 |
| MKTG 3213 | Marketing (S) | 3 |
| "H" designated course | 3 | |
| Hours | 17 | |
| 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 |
| "D" designated course | 3 | |
| Hours | 14 | |
| Spring | ||
| ACCT 3113 | Intermediate Accounting II | 3 |
| ACCT 3203 | Cost Accounting | 3 |
| BADM 3113 | Practical Business and Interpersonal Skills | 3 |
| "H" designated course | 3 | |
| "LN" designated course | 4 | |
| Hours | 16 | |
| Senior | ||
| Fall | ||
| ACCT 3013 | Federal Income Taxation | 3 |
| ACCT 4901 | Advanced Accounting Tools and Technologies | 1 |
| ACCT 4233 | Internal Auditing | 3 |
| FIN 4223 | Investments | 3 |
| 3 hours from 3 hour list in major | 3 | |
| Hours | 13 | |
| Spring | ||
| MGMT 4513 | Strategic Management | 3 |
| MSIS 4123 | Cybersecurity Systems Management | 3 |
| ACCT 4911 | Practicum in Professional Accounting II | 1 |
| FIN 4333 | Financial Modeling | 3 |
| 3 hours of electives | 3 | |
| Hours | 13 | |
| Total Hours | 120 | |