The accounting program has a core of accounting and non-accounting courses. In consultation with their advisors, students choose at least one upper division course in four of the prescribed elective areas: business, automated information systems, finance, management, and marketing. This allows some flexibility to design a program which meets career goals.

Careers in Accounting

Careers in accounting span the entire spectrum of human activity. Accountants are employed in private industry, small businesses, hospitals, government agencies and subdivisions, social organizations, and many other areas. Some accountants provide service to the public on a fee basis as professionals.

The Accounting Technician

Many clerical accounting positions exist within various types of organizations. The positions may involve billings and collections, cash control, data inputting to computerized accounting systems, payables management, and payroll and personnel records administration. The minimum requirement for entry into one of these positions is usually an associate degree in accounting or related experience. You may wish to seek an associate degree in accounting to begin your career and later pursue an advanced degree to further your career objectives (see page 127).

The Internal Accountant

All complex organizations need the expertise of accountants, who are responsible for providing information to management for decision making purposes; ensuring compliance with federal, state, and local laws (including tax reporting); and evaluating the financial effects of management’s decisions. These functions become highly specialized in the large complex corporate environment. Many accountants also work for federal government agencies such as the Internal Revenue Service or the General Accounting Office. Others work in state and local government agencies. Accountants are employed in highly responsible positions in schools, hospitals, and medium-sized businesses. Many individuals have advanced to positions of chief financial officer (CFO) or chief executive officer (CEO) of large organizations. The minimum requirement to obtain employment as an internal accountant is generally a bachelor’s degree with a concentration in accounting.

Professional Certification

Professional certification has generally been recognized as the ultimate achievement in the accounting profession. Certification is achieved by passing a comprehensive national examination. The Certified Public Accountant (CPA) is the most widely known professional certification, but certification is also available in management accounting (CMA) and internal auditing (CIA). The CPA is licensed by a state authority to practice public accounting, which means to provide accounting services to businesses or private citizens according to established, set standards. To qualify for the designation of certified public accountant, an individual must complete a program of study in accounting at a college or university, must pass the comprehensive two-day Uniform CPA Examination, and meet experience requirements established by the state.  Candidates planning to sit for the CPA Examination in Ohio must complete 150 semester hours of college education or must successfully complete preliminary “qualifying” examinations. (See an accounting advisor for additional details.)

The certified management accountant and certified internal auditor designations indicate expertise in areas of internal accounting.

The Program at Shawnee State

The curriculum at Shawnee State University is designed to provide the maximum flexibility in achieving your educational and career objectives, recognizing that they may change during your period of study. You may obtain an associate’s degree and employment as an “accounting technician” while you continue study toward a baccalaureate degree with a concentration in accounting. Those students who wish to sit for the Uniform CPA Examination need to work closely with an accounting advisor in order to achieve the 150 semester hour requirement.  Some students may wish to achieve this objective by completing the concentration in accounting at Shawnee State and pursuing post-baccalaureate study at another institution. The curriculum at SSU is designed so that all hours are fully compatible to all educational objectives. (An articulation worksheet is available.)

Degree Requirements

Bachelor of Science Business Administration

Accounting Concentration

Minimum hours required:(130 hrs-See Note A)

            GEP                                                                            31 hrs (a)

            Required Non-Business Courses                                 12 hrs

            Business Core Courses                                               38 hrs

            Other Required Business Courses                              6 hrs

            Accounting Core Requirements                                 14 hrs

            Upper Division Accounting Electives                          12 hrs

            Other Electives                                                           17 hrs

General Education Program  (Total 31-34 hrs.) (a)

(a)   GEP Quantitative Reasoning component is satisfied in the Required Non-Business 

Courses.  PHIL 320 is required for accounting majors.
 

Required Non-Business Courses  (Total 12 hrs)

Business Core Courses (Total 38 hrs)

Other Required Business Courses  (Total 6 hrs)

Accounting Core Requirements  (Total 14 hrs)

Upper Division Accounting Electives  (Total 12 hrs)

Choose a minimum of four courses from below:

* Required for CPA candidates in Ohio

Other  Electives  (14-17 hrs)

Note A-Ohio (and most states) requires at least 150 credit hours in order to sit for the Uniform Certified Public Accountant Examination. The minimum hours required for the BSBA degree with a concentration in accounting from Shawnee State is below this requirement, however, the student may complete the additional twenty [20] hours at Shawnee State to meet the state requirement. The student should see his/her advisor for additional hours to schedule.