2026-2027 Academic DRAFT Catalog

Dec 05, 2025

2026-2027 Academic DRAFT Catalog [ARCHIVED CATALOG]

Accountancy, BSB (ACCTCY-BSB)

CIP Code: 520301

Program Description

The objective of the accountancy major is to educate students for professional careers in public, industrial, governmental, and not-for profit 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). Students can choose among three major concentrations: General Accounting, Financial Accounting, and Accounting Analytics. 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. Accountancy majors may also consider a minor such as management information systems or computing and information technology. 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 (ACC prefix) must be taken at Wright State.

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 School of Finance, Accounting, Management Information Systems, and Economics.

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 credit 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 including ACC 3020, ACC 3260, and ACC 3430. Students interested in pursuing a CPA are urged to contact the School of Finance, Accounting, Management Information Systems, and Economics early in their junior year for more details.

Program Accreditation

The Raj Soin College of Business is fully accredited at both the undergraduate and graduate level by the Association to Advance Collegiate Schools of Business (AACSB) International, the highest accrediting body for business colleges in the world. Less than five percent of business programs in the world achieve this standard of excellence. This means that our faculty, curriculum, and all other educational resources are thoroughly and professionally evaluated by an independent board of educators and have been found to be of exceptional quality. As an added distinction, the Department of Accountancy’s program is separately accredited by AACSB International. The Raj Soin College of Business faculty and staff are committed to exceeding the standards advanced by the AACSB.

Here’s a quick profile of AACSB-accredited business programs.

There are 1053 business institutions that have earned AACSB Accreditation, 554 of which are in the United States.

There are 279 AACSB accredited schools that have both business and accounting accreditation, 195 of which are in the United States.

The Raj Soin College of Business is one of the 279 schools in about 15,000 business programs in the world that have earned the AACSB accreditation in both its business and accounting programs. We are the first in the region to be accredited by AACSB International.

To learn more about the value of AACSB accreditation, visit the Best Business Schools website. See a list of AACSB accredited schools.

Program Admission Requirements

Students will be admitted to this major once they have earned:

30 or more semester credit hours
a cumulative GPA of at least 2.50. Cumulative GPA includes all college-level work attempted at Wright State and any other higher education institutions.

Program Learning Objectives

Students enrolled in this program will learn to:

demonstrate an understanding of basic accounting technical skills and the accounting knowledge necessary for accounting employment
demonstrate the ability to think critically
communicate effectively
effectively use technology expected by prospective employers

Program Learning Outcomes

As a result of their learning experience, graduates of this program can:

work in accounting positions utilizing basic accounting technical skills
perform professional accounting tasks requiring critical thinking
communicate accounting information in a professional business environment
effectively use technology associated with typical accounting tasks

For More Information

Program Requirements

I. Wright State Core: 36 Credit Hours

As a part of the requirements for a bachelor’s degree at Wright State University, all students must complete the Wright State Core, a general education curriculum. Most programs require 36 hours in the Core, some programs may require additional hours.

Specific Core classes in some of the Elements may be required by some majors. When this occurs, the specific Core courses required will be listed below. In Elements where a specific course is not required, students can choose any course from the Wright State Core Program Requirements.

First-Year Seminar: 1 Credit Hour

All students must successfully complete a First-Year Seminar during their first year. Transfer students who transfer 24 or more credit hours (post high school graduation) are exempt from this requirement and will need to satisfy one additional credit hour in the Additional Core Courses category.

UVC 1010 - First Year Seminar Credit Hour(s): 1

Element A - English Composition: 6 Credit Hours

First-Year Writing Course (3 credit hours)

All students must successfully complete ENG 1100.  Based on Writing Placement level, some students may be required to enroll in a corequisite course (DEV 0100). 
ENG 1100 - Academic Writing and Reading Credit Hour(s): 3
Second-Year Writing Course (3 credit hours)
ENG 2100 - Research Writing and Argumentation Credit Hour(s): 3

Element B - Mathematics, Statistics, and Logic: 4 Credit Hours

Students will select one course from the list below. Based on Math Placement Level, students may need additional prerequisite or corequisite coursework in mathematics prior to enrollment in the required course chosen below.

Required:

EC 1050 - Elementary Mathematical Economic and Business Models and Methods Credit Hour(s): 4
or
MTH 2280 - Business Calculus Credit Hour(s): 4

Element C - Arts and Humanities: 6 Credit Hours

Students will select two Arts and Humanities courses, with different course prefixes from the approved Wright State Core Program Requirements. One course must fulfill the History requirement.

History Requirement (3 credit hours)

Choose 1 course from the list below:
HST 1100 - Western Civilizations to 1500 Credit Hour(s): 3 (GI)
HST 1200 - The West and the World since 1500 Credit Hour(s): 3 (GI)
HST 1500 - Introduction to Greek and Roman Culture Credit Hour(s): 3 (GI)
Arts and Humanities Course (3 credit hours)

Choose an additional Arts and Humanities course (a different prefix from what is chosen above) from the approved Wright State Core Program Requirements.

Element D - Social and Behavioral Sciences: 6 Credit Hours

Students will select two Social and Behavioral Sciences courses, with different course prefixes from the approved Wright State Core Program Requirements.
Required:

EC 2040 - Principles of Microeconomics Credit Hour(s): 3
FIN 2050 - Personal Financial Decision Making Credit Hour(s): 3

Element E - Natural Sciences: 7 Credit Hours

Students will select two Natural Science courses, from the approved Wright State Core Program Requirements. At least one course must contain a laboratory.

Additional Core Courses: 6 Credit Hours

Students will select up to 6 additional credit hours from Elements A-E from the approved Wright State Core Program Requirements to reach the 36 minimum hours required in the Core. Unless specified by the student’s major, these are selected by the student. When a major has required courses in this area, the specific Core course(s) required will be listed below.

Required:

EC 2050 - Principles of Macroeconomics Credit Hour(s): 3
Additional coursework to reach the minimum 36 credit hours required

Additional Core Requirements

Within the 36 credit hours of the Wright State Core students must successfully complete the following:

One Global Inquiry (GI) course
One to two Integrated Writing (IW) courses. To meet degree requirements all students must complete a minimum of 3 IW courses by choosing either (a) 1 in the Core and 2 in the major or (b) 2 in the Core and 1 in the major. Students should check their major program requirements for courses that fulfill Integrated Writing.

Students who do not make choices within the 36 required hours of the Core to fulfill the GI and IW requirements will take additional Core hours beyond the minimum of 36.

II. Business Core Requirements: 42 Credit Hours

Courses that may be taken prior to admission to RSCOB: 18 Credit Hours

ACC 2010 - Accounting Principles I Credit Hour(s): 3
ACC 2020 - Accounting Principles II Credit Hour(s): 3
FIN 2210 - Financial Management I Credit Hour(s): 3
MKT 2500 - Principles of Marketing Credit Hour(s): 3
MS 2040 - Introduction to Business Statistics Credit Hour(s): 3
MS 2050 - Quantitative Business Modeling Credit Hour(s): 3

Courses that require admission to the RSCOB: 24 Credit Hours

EC 3010 - Economics of Global Money Markets Credit Hour(s): 3
ENG 3000 - Business Writing Credit Hour(s): 3
LAW 3000 - Legal Environment of Business Credit Hour(s): 3
MGT 3100 - Management and Organizational Behavior Credit Hour(s): 3
MGT 3110 - Business Ethics and Leadership Development Credit Hour(s): 3 (IW)
MGT 4990 - Strategy: Domestic & International Perspectives Credit Hour(s): 3
MIS 3000 - Fundamentals of Information Systems Credit Hour(s): 3
SCM 3070 - Operations and Supply Chain Management Credit Hour(s): 3

III. Accounting Major Core Requirements: 19 Credit Hours

ACC 2070 - Careers in Accounting Credit Hour(s): 1
ACC 3010 - Intermediate Accounting I Credit Hour(s): 3
ACC 3020 - Intermediate Accounting II Credit Hour(s): 3
ACC 3260 - Accounting Systems Design and Implementation Credit Hour(s): 3
ACC 3430 - Federal Income Tax I Credit Hour(s): 3
ACC 4230 - Auditing Credit Hour(s): 3 (IW)
MIS 4300 - Business Analytics Credit Hour(s): 3

IV. Accounting Concentration Requirements: 6-9 Credit Hours

Choose one of the following major concentrations below:

V. General Electives: 14-17 Credit Hours

Students must earn a minimum of 120 credit hours for a baccalaureate degree. If the total number of credit hours in the WSU Core (general education program) and the major requirements do not total at least 120 credits, students will choose additional courses (general electives) to meet the minimum required 120 credit hours. Students may choose from any undergraduate course in the Academic Catalog for which they meet the course prerequisites and for which they do not already have earned credit.

General Accounting Concentration: 14 Credit Hours
Financial Accounting Concentration: 14 Credit Hours
Accounting Analytics Concentration: 17 Credit Hours

Total: 120 Credit Hours

Graduation Planning Strategy

A Graduation Planning Strategy (GPS), also known as a four-year guide, is an academic tool showing one example of how a program can be completed in a certain amount of time. All Wright State undergraduate majors can be completed in four years with careful planning. Some programs may require summer coursework. Time to degree is dependent on many factors including student placement in mathematics and writing courses, CCP and AP coursework, transfer coursework, and other variables.

This GPS is valid for this year’s Academic Catalog only and is subject to change. This GPS is a recommendation only and your actual program may vary. Students should consult with their academic advisor on a regular basis and create a personalized plan to degree completion.

Accountancy, BSB (GPS)