Bachelor of Business Administration in Accounting

The Bachelor of Business Administration degree in Accounting is designed to provide students with a solid foundation in accounting theory and practice necessary for entry-level accounting positions and career advancement. It encompasses a common body of concepts, conventions, principles and theories essential to the professional competency of the certified public accountant, controller, industrial accountant, institutional accountant and governmental accountant. In addition to the above program that leads to the bachelor's degree, the department offers a five-year program that leads to both the Bachelor of Business Administration and the Master of Science in Accounting degrees. The two-degree, five-year program meets the requirements for admission of graduates to the Uniform CPA Examination (Section 4701 of the Ohio General Code after Jan. 1, 2000). Requirements differ in different states, and students should check with the state board of accountancy for requirements. For more details on the Master of Science in Accounting program, which is the fifth year of the five-year program, students should examine the Graduate Schools Bulletin, or contact the Graduate Programs Office (room A310, Business Administration Building). Program Learning Outcomes Graduates of this program will be able to: Obtain an initial position in the accounting profession. Take and pass all portions of the Uniform CPA examination or another appropriate professional examination. Identify and analyze issues in defined accounting transactions, record the transactions in the books of original entry and prepare the financial statement disclosures. Consult appropriate accounting pronouncements and be able to read, understand, analyze and prepare financial statements and disclosures. Gain a functional understanding of taxation of individuals and C corporations. Select and analyze the information provided by accounting information systems. Prepare summary reports useful for business decision making. Understand an entity's internal controls and be able to document their understanding of internal control. Understand how financial statement auditing applies to different types of businesses. Posses a command of technology (computer applications) as it relates to, and integrates within, the field of accounting. Communicate in a professional manner both verbally and in writing. Recognize ethical dilemmas in business, apply ethical frameworks and develop resolutions to ethical dilemmas. Demonstrate the ability to work effectively within a team by fully participating in one or more team assignments which produce a project that shows evidence of effective teamwork and competency in interpersonal skills. Graduates of all Bachelor of Business Administration programs will be able to: Recall strategic frameworks that are used to make business decisions. Perform basic calculations using quantitative tools that are used to support business decisions. Articulate and deliberate their ideas in writing. Articulate and deliberate their ideas orally. Identify ethical dilemmas and stakeholders. Recommend alternatives and consequences and choose a reasoned conclusion from the alternatives given. Identify global factors in making a business decision. Analyze global factors in making a business decision.