Accounting Concentration

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Al Case, Coordinator
541-552-6556 Casea@sou.edu

Requirements for the Accounting Concentration

Students may select from one of two tracks:

Track I: Public Accounting (36 credits)

Track I is for students interested in careers in any area of accounting: public, private, or government.

Required Courses (28 credits)

BA 351 - Intermediate Accounting I 4 credits
BA 352 - Intermediate Accounting II 4 credits
BA 353 - Intermediate Accounting III 4 credits
BA 451 - Cost and Management Accounting 4 credits
BA 453 - Individual Taxation 4 credits
BA 454 - Accounting Information Systems 4 credits
BA 455 - Auditing I 4 credits

Elective Courses (8 credits)

The above core courses are preparatory for students seeking a public accounting license. Two elective courses are required to complete the Public Accounting track, but since Oregon requires 225 credit hours and 36 credits in upper division accounting (not including BA 478) for Certified Public Accounting (CPA) licensing, all of the following elective courses are recommended. See http://www.oregon.gov/boa/Pages/ExamReq.aspx#Requirements for more information.

BA 456 - Auditing II 4 credits
BA 457 - Taxation of Corporations and Other Entities 4 credits
BA 458 - Consolidation and Segment Reporting 4 credits
BA 459 - Financial Analysis and Advanced Accounting 4 credits
BA 460A - Nonprofit and Governmental Accounting 4 credits
BA 465A - CPA Review I 2 credits (does not count in upper division accounting hours for CPA licensing)
BA 465B - CPA Review II 2 credits (does not count in upper division accounting hours for CPA licensing)
BA 476 - Business Ethics 4 credits (does not count in upper division accounting hours for CPA licensing)
BA 478 - Corporate Law 4 credits (does not count in upper division accounting hours for CPA licensing)

Note:

Public Accounting students may choose to take an additional upper division accounting elective in place of the business administration core course, BA 385 (Principles of Finance).

Track II: Management Accounting (24 credits)

Track II is for students interested in accounting from a management and systems perspective. Students who would like to become Certified Public Accountants (CPAs) should see Track I.

Required Courses (16 credits)

BA 351 - Intermediate Accounting I 4 credits
BA 352 - Intermediate Accounting II 4 credits
BA 451 - Cost and Management Accounting 4 credits
BA 454 - Accounting Information Systems 4 credits

Elective Courses (8 credits)

BA 353 - Intermediate Accounting III 4 credits
BA 453 - Individual Taxation 4 credits
BA 455 - Auditing I 4 credits
BA 457 - Taxation of Corporations and Other Entities 4 credits
BA 459 - Financial Analysis and Advanced Accounting 4 credits
BA 460A - Nonprofit and Governmental Accounting 4 credits
No more than 4 credits from the following list:
BA 484 - Process Improvement 4 credits
BA 488 - Fundamentals of Project Management 4 credits
BA 497 - Business Analytics 4 credits

Note:

Management Accounting Option students who take BA 353 may choose to take an additional upper division accounting elective in place of the business administration core course, BA 385 (Principles of Finance).