Business Administration - Accounting Concentration BS

The four-year program in general business with a concentration in accounting is designed to provide students with a broad understanding of the field. A broad-based general education precedes an extensive education in accounting, providing the successful graduate with the necessary tools for a career in accounting or graduate studies.

The accounting program has a core of accounting and non accounting courses. Students choose—in consultation with their advisors—at least 12 hours of electives. This allows some flexibility to design a program which meets career goals.

Careers in Accounting

Careers in accounting span the entire spectrum of human activity. Accountants are employed in private industry, small businesses, hospitals, government agencies and subdivisions, social organizations, and many other areas. Some accountants provide service to the public on a fee basis as professionals.

The Accounting Technician

Many clerical accounting positions exist within various types of organizations. The positions may involve billings and collections, cash control, data inputting to computerized accounting systems, pay ables management, and payroll and personnel records administration. The minimum requirement for entry into one of these positions is usually an associate degree in accounting or related experience. You may wish to seek an associate degree in accounting to begin your career and later pursue an advanced degree to further your career objectives. (See Accounting Technology AAB )

The Internal Accountant

All complex organizations need the expertise of accountants, who are responsible for providing information to management for decision-making purposes; ensuring compliance with federal, state, and local laws (including tax reporting); and evaluating the financial effects of management’s decisions. These functions become highly specialized in the large complex corporate environment. Many accountants also work for federal government agencies such as the Internal Revenue Service or the General Accounting Office. Others work in state and local government agencies. Accountants are employed in highly responsible positions in schools, hospitals, and medium-sized businesses. Many individuals have advanced to positions of chief financial officer (CFO) or chief executive officer (CEO) of large organizations. The minimum requirement to obtain employment as an internal accountant is generally a bachelor’s degree with a concentration in accounting.

Professional Certification

Professional certification has generally been recognized as the ultimate achievement in the accounting profession. Certification is achieved by passing a comprehensive national examination. The Certified Public Accountant (CPA) is the most widely known professional certification, but certification is also available in management accounting (CMA) and internal auditing (CIA). The CPA is licensed by a state authority to practice public accounting, which means to provide accounting services to businesses or private citizens according to established, set standards. To qualify for the designation of certified public accountant, an individual must complete a program of study in accounting at a college or university, must pass the comprehensive two-day Uniform CPA Examination, and meet experience requirements established by the state. Candidates sitting for the CPA Examination in Ohio must complete 150 semester (225 quarter) hours of college education or must successfully complete preliminary “qualifying” examinations. (See an accounting advisor for additional details.)

The certified management accountant and certified internal auditor designations indicate expertise in areas of internal accounting.

The Program at Shawnee State

The curriculum at Shawnee State University is designed to provide the maximum flexibility in achieving your educational and career objectives, recognizing that they may change during your period of study. You may obtain an associate’s degree and gain employment as an “accounting technician” while continuing study toward a baccalaureate degree with a concentration in accounting. The associate degree is fully transferable into the baccalaureate program with no loss of credits. Those students who wish to sit for the Uniform CPA Examination need to work closely with an accounting advisor in order to achieve the 150 semester (225 quarter) hour requirement. Some students may wish to fulfill this objective by completing the concentration in accounting at Shawnee State and pursuing post baccalaureate study at another institution. The curriculum at SSU is designed to assist the student in meeting both career and educational objectives.

Degree Requirements

General Education Program	31 Hours
The GEP Quantitative Reasoning component is satisfied in the required nonbusiness courses. PHIL 3320 is required for accounting majors.
Required Nonbusiness Courses	12 Hours
Business Core Courses	38 Hours
Other Required Business Courses	6 Hours
Accounting Core Requirements	14 Hours
Upper Divison Accounting Electives	12 Hours
Other Electives	17 Hours

Total Hours Required	130 Hours

Required Nonbusiness Courses (12 Hours)

Business Core Courses (38 Hours)

Other Required Business Courses (6 Hours)

BUMG 3310 - Business Ethics
BUXX XXXX Business Elective - 3

Accounting Core Requirements (14 Hours)

Upper Division Accounting Electives (12 Hours)

Choose a minimum of four courses from below:

Special Note:

Ohio (and most states) requires at least 150 credit hours in order to sit for the Uniform Certified Public Accountant Examination. The minimum hours required for the BSBA degree with a concentration in accounting from Shawnee State is below this requirement, however, the student may complete the additional 20 hours at Shawnee State to meet the state requirement. The student should see his/her advisor for additional hours to schedule.

Note:

¹Required for CPA candidates in Ohio

Bachelor Degrees

Special Notes

Students must complete—at Shawnee State— at least 12 credit hours in their majors. The 12 hours must be taken at the 3000 or 4000 level. In the case of the BS natural science, at least 8 of the 12 upper division hours must be in the first concentration.
General Electives Elective hours are not limited to any particular area of study and can be earned in science to enhance the major or to complete requirements for a minor. Courses from all departments of the University can be used to satisfy the electives requirements. Electives should include courses in the arts and humanities. Coherent groups of courses are encouraged and should be chosen with the student’s career objectives and personal interests in mind. Consultation with your faculty advisor is highly recommended so that electives can be an important component of your educational experience.