Accounting Concentration, Business Administration

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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 Accounting and Financial Management 4 credits
BA 465A - CPA Review I 2 credits
BA 465B - CPA Review II 2 credits
BA 476 - Business Ethics 4 credits
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 (20 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

Choose one of the following (4 credits):

BA 453 - Individual Taxation 4 credits
BA 459 - Financial Analysis and Advanced Accounting 4 credits
BA 460A - Nonprofit Accounting and Financial Management 4 credits
Note: the course chosen in this section cannot also count as an elective in the Elective section, below.

Elective Courses (4 credits)

Select at least 4 credits from the following:

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 Accounting and Financial Management 4 credits
BA 484 - Business Information Systems: Analysis and Design 4 credits
BA 488 - Fundamentals of Project Management 4 credits

Note:

Managerial 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).