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The Accounting Degree

The accounting curriculum offers a rigorous education in financial reporting, managerial accounting, taxation, attestation, accounting systems, and law.

The School of Accountancy at the Ohio University College of Business is devoted to our students.  We work tirelessly to help each student develop an understanding of the accounting discipline. 

Required Accounting Courses:

ACCT 3040 – Financial Accounting and Reporting 1

In-depth study of conceptual framework of accounting, disclosure standards for general purpose financial statements, and measurement standards for cash, receivables, inventories, and associated revenues and expenses, including application of compound interest techniques. Required for accounting major.

Requisites: ACCT 1020
Credit Hours: 3.0

ACCT 3050 - Financial Accounting and Reporting II

Measurement and reporting standards for tangible and intangible operating assets, investments, liabilities, contingencies, stockholders’ equity, and special problems of revenue recognition. Required for accounting major.

Requisites: C or better in ACCT 3040
Credit Hours: 3.0

ACCT 3100 - Managerial Accounting

Emphasis on manufacturing and service organizations. Topics include activity-based costing/activity-based management, analysis of cost variances, and complex capital budgeting issues. Required for accounting major.

Requisites: ACCT 1020
Credit Hours: 3.0

ACCT 3400 - Introduction to Federal Income Tax Planning

Overview of the impact of federal income taxes on conducting business transactions. Required for accounting major.

Requisites: ACCT 1020 is REQUIRED and ACCT 3040 and FIN 2400 are HIGHLY recommended
Credit Hours: 3.0

ACCT 4200 - Assurance Services and Internal Controls

A financial auditing course focused on risk assessment and evidence accumulation as a basis for the independent auditor’s opinion on the fair presentation of the financial statements. Examines internal controls of various business cycles needed to ensure reliable financial reporting.

Requisites: ACCT 3040
Credit Hours: 3.0

ACCT 4400 - Single-entity Accounting and Tax Planning

Compensation planning and multi-jurisdictional tax planning issues and additional advanced tax planning topics in corporate and partnership formation, distributions, liquidations, and restructuring.

Requisites: ACCT 3400 and (Jr or Sr)
Credit Hours: 3.0

ACCT 4500 - Accounting for Non-Business Entities and Contemporary Professional Issues

Accounting theory for governmental and nonprofit organizations: financial reporting; fund accounting; budgeting and control; contemporary accounting issues.

Requisites: ACCT 3040 and (Jr or Sr)
Credit Hours: 3.0

ACCT 4600 - Multiple-Entity Accounting and Tax Planning

Business mergers, consolidated financial statements, partnerships, international operations, corporate bankruptcy, and branch office accounting.

Requisites: ACCT 3050 and ACCT 3400
Credit Hours: 3.0

BUSL 3570 - Law of Corporate Governance, Commerce & Related Topics

Legal aspects of corporate governance, securities regulation, antitrust, negotiable instruments, secured transactions, bankruptcy, other interests in property and related topics.

Requisites: BUSL 2550 and (Jr or Sr)
Credit Hours: 3.0