Program Outcomes
Students completing a major in Accounting are prepared to function as accounting professionals and to progress to positions of leadership in the profession. The program is designed to provide students with a thorough understanding of accounting principles; auditing, tax, and reporting practices and planning; and the management of business, accounting and financial activities. This program also prepares students to pursue graduate study in the field. There are a number of professional certifications in the field of accounting that students majoring in the field may wish to pursue:
- Certified Public Accountant (CPA)
- Certified Internal Auditor (CIA)
- Certified Management Accountant (CMA)
- Certified Information Systems Auditor (CISA)
- Certified in Financial Management (CFM)
Individuals wishing to obtain the Ohio CPA Certificate must, under the Ohio Revised Code, graduate with a baccalaureate or higher degree that includes successful completion of one hundred fifty (150) semester hours of undergraduate or graduate education. Students are strongly urged to pursue a Masters of Business Administration after receiving their baccalaureate degree to meet the semester hour requirement. The total educational program shall include an accounting concentration with related courses in other areas of business administration, as defined by the Accountancy Board of Ohio. These are included in the Business Administration Core Courses.
Student Learning Outcomes
Students majoring in Accounting will be able to:
- Communicate effectively in both written and oral forms
- Demonstrate basic analytical and quantitative techniques for problem solving
- Use logic and reasoning to identify the strengths and weaknesses of alternative solutions, conclusions or approaches to accounting problems
- Identify ethical implications of the accounting profession and responsibilities toward end users
- Apply technology to accounting and business situations using computer tools and software
- Work effectively in teams and understand the role of the accountant as a member of the management team
- Have increased awareness of global economic and cultural influences on business and accounting based decisions
- Demonstrate knowledge and understanding of professional standards and the skills required to apply that knowledge in performing auditing and attestation tasks as certified public accountants
- Demonstrate knowledge and understanding of accounting principles and apply that knowledge in performing financial reporting
- Demonstrate knowledge and understanding of professional and legal responsibilities of certified public accountants and the legal implications of business transactions, particularly as they relate to accounting, auditing and financial reporting. In addition to demonstrating knowledge and understanding of these topics, students are required to apply this knowledge in performing their responsibilities as accountants
- Demonstrate knowledge and understanding of concepts and laws relating to federal taxation (income, gift, and estate) and apply that knowledge in providing tax preparation and advisory services and performing other responsibilities as accountants
- Demonstrate knowledge and understanding of cost accounting principles and apply that knowledge in a management/ cost accounting system
