Program: Accounting Concentration - Southern Oregon University

Jun 20, 2025

2024-2025 Catalog

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 (36 credits)

BA 438 - Intermediate Accounting I 4 credits
BA 439 - Intermediate Accounting II 4 credits
BA 440 - 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
BA 456 - Auditing II 4 credits
BA 457 - Taxation of Corporations and Other Entities 4 credits

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 438 - Intermediate Accounting I 4 credits
BA 439 - 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 440 - Intermediate Accounting III 4 credits
BA 453 - Individual Taxation 4 credits
BA 455 - Auditing I 4 credits
BA 456 - Auditing II 4 credits
BA 457 - Taxation of Corporations and Other Entities 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 496 - Building Decision-Making and Business Analysis Models Using Excel 4 credits
BA 497 - Business Analytics 4 credits

Note:

Management Accounting Option students who take BA 440 may choose to take an additional upper-division accounting elective in place of the business administration core course, BA 385 (Principles of Finance).