2023-2024 Academic Catalog 
    Jun 20, 2024  
2023-2024 Academic Catalog [ARCHIVED CATALOG]

Accountancy, BSB

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Program Description

The objective of the accountancy major is to educate students for professional careers in public, industrial, governmental, and not-forprofit accounting. To this end, the program provides a broad educational experience for students and gives them a background for completing professional accounting examinations such as the CIA (Certified Internal Auditor) and CMA (Certified Management Accountant). Accountancy majors may consider a minor in either management information systems or computing and information technology. Contact an advisor in computer science for details on the CIT minor. Students interested in financial management are encouraged to complete a series of accountancy and finance courses designed to prepare them for the CFM (Certified Financial Manager) exam. This major also provides an excellent undergraduate background for a degree in law.

Students who plan to take the CPA (Certified Public Accountant) exam should pursue the Master of Accountancy program upon completion of the bachelor program in order to meet the education requirements of the Accountancy Board of Ohio.

Transfer students who major in accountancy should note that at least 20 credit hours of their accountancy courses must be taken at Wright State.

Students also can choose to concentrate in Financial Accounting and/or Accounting Analytics depending on one's interests.

The department has a chapter of Beta Alpha Psi, the national accountancy honorary fraternity.

Statement of Academic Integrity

Accounting professionals are expected at all times to maintain a high level of integrity. Similarly, accounting students are expected to maintain a high level of integrity and ethics in their study of the discipline. Accordingly, any student found to be guilty of academic dishonesty, plagiarism, etc., may be subject to expulsion from any undergraduate or graduate program offered by the Department of Accountancy.

CPA Exam

Laws in the state of Ohio and most other states require that to become a CPA, a candidate must have the equivalent of five years of college work (150 semester hours).  Upon completion of a 120 semester hour BSB degree in Accountancy, students interested in taking the CPA exam are encouraged to apply for and obtain a Master of Accountancy (M. Acc.) degree.  This 30 semester hour program will enable graduates to be eligible to take the CPA exam throughout the U.S.  Students may apply for the M. Acc. program once they have completed 90 semester hours along with ACC 3020, ACC 3260, and ACC 3430.  Students interested in pursuing a CPA are urged to contact the Department of Accountancy early in their junior year for more details.

Admission Requirements 

Pre-Business - All students who declare business as their major will be admitted to this category.  

Full Business (BSB) - 

Students will be admitted to the BSB category once they have obtained a 2.5 GPA and 30 credit hours and have completed Tier II (2000 level) business classes. To take upper-level business courses (3000 and 4000 level) they must have completed ENG 1100, ENG 2100, ACC 2010, ACC 2020, EC 2040, EC 2050, MS 2040, MS 2050, EC 1050, or MTH 2280, FIN 2210, MKT 2500.

Learning Objectives

Graduates will demonstrate an understanding of basic accounting technical skills and the accounting knowledge necessary for accounting employment. 

Graduates will demonstrate the ability to think critically.

Graduates will be able to communicate effectively.

Graduates will be able to effectively use technology expected by prospective employers.

For additional information

Program Requirements:

I. Wright State Core: 39 Hours

Element One: 6 Hours

Element Three: 6 Hours

Element Four: 3 Hours

Element Five: 6 Hours


Element Six: 8 Hours

Additional Core Courses: 6 Hours

Required: Select either

II. Business Core Requirements: 42 Hours

III. Accounting Major Requirements: 25 Hours

Students interested in Accounting can decide to pursue a general Accounting degree and/or pursue a specific concentration in either Financial Accounting or Accounting Analytics. For the general Accounting degree, complete the following courses in III.

Accounting Electives: 3 Hours

Choose one from the following three courses.

IV. Electives: 14 Hours

Financial Accounting Concentration

III. Accounting Major Requirements: 28 Hours

Accounting Electives: 3 Hours

Select one of two.

IV. Electives: 11 Hours

Accounting Analytics Concentration

III. Accounting Major Requirements: 25 Hours

Accounting Electives: 3 Hours

Select one of three.

Total: 120 Hours

Graduation Planning Strategy

The Graduation Planning Strategy (GPS) has been created to illustrate one option to complete degree requirements within a particular time frame. Students are encouraged to meet with their academic advisor to adjust this plan based on credit already earned, individual needs or curricular changes that may not be reflected in this year’s catalog.

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