Accounting Major - Cleveland State University

Academics: Majors

Accounting

The Accounting program at Cleveland State University prepares students for careers in business, government and public accounting. It also offers a background in business law, information systems and tax to qualify the student for a leadership position in business. The Nance Accounting Program is one of only 165 accounting programs worldwide that holds accounting accreditation from AACSB International, the hallmark of management education.

CAREER OPPORTUNITIES

Students in the Accounting program can specialize in one of four areas by concentrating their electives in their area of interest:
Public Accounting - working for a public accounting firm as a professional auditor or tax accountant.
Governmental or Institutional Accounting - working for a governmental unit or not-for-profit organization as a professional accountant.
Management Accounting - working for a profit-seeking business as a professional accountant.
Internal Auditing - working for a profit-seeking business as a professional auditor.

PROGRAM

All accounting majors must complete a minimum of 37 or 38 credits in accounting and business law beyond principles, distributed as follows:

Required Major Core Courses

ACT 221 Introductory Accounting I (3)
ACT 222 Introductory Accounting II (3)
ACT 321 Cost Accounting I (3)
ACT 331 Intermediate Accounting I (4)
ACT 332 Intermediate Accounting II (4)
ACT 361 Tax I (3)
ACT 388 Accounting Systems (3)
ACT 441 Advanced Accounting (4)
ACT 451 Auditing or ACT 455 Internal Auditing (3)
ACT - Accounting Elective (3)
ACT - Accounting Elective (3)
ACT - Accounting Elective (3)
BLW 411 Business Law and Ethics I (3)

Major Electives

Accounting students must complete the minimum credit requirements for the major through the completion of accounting electives and can specialize in one of four areas by choosing electives from the following specialized areas:

Public Accounting
ACT 453 Information Systems Auditing
ACT 456 Advanced Auditing Topics
ACT 460 International Accounting
ACT 462 Tax II
ACT 484 Governmental and Institutional Accounting
ACT 490 Accounting Internship

Management Accounting
ACT 422 Cost Accounting II
ACT 455 Internal Auditing
ACT 460 International Accounting
ACT 490 Accounting Internship

Governmental or Institutional Accounting
ACT 455 Internal Auditing
ACT 456 Advanced Auditing Topics
ACT 460 International Accounting
ACT 462 Tax II
ACT 484 Governmental and Institutional Accounting
ACT 490 Accounting Internship

Internal Auditing
ACT 453 Information Systems Auditing
ACT 455 Internal Auditing
ACT 456 Advanced Auditing Topics
ACT 490 Accounting Internship

RECOMMENDED SEQUENCE FOR ACCOUNTING MAJOR

Bachelor of Business Administration (BBA) students are required to complete 128 hours of course work that includes University, College and major requirements. Adhering to the recommended sequence outlined below provides a balanced workload and ensures that students will have the proper prerequisites and knowledge for maximum benefit of these courses.

First Semester ENG 101 English I MTH 151 Math Concepts * MTH 152 Math Concepts * MTH 153 Math Concepts * IST 203 Software Tools for Personal Productivity Natural Science with Lab elective BUS 101 Introduction to College Life Total Credits Second Semester** ENG 102 English II MTH 154 Math Concepts * MTH 155 Math Concepts * MTH 156 Math Concepts * Natural Science elective ECN 201 Principles of Macroeconomics African-American Experience elective Total Credits Third Semester ECN 202 Principles of Microeconomics OMS 201 Business Statistics I GAD 250 Business Communication (W) ACT 221 Introductory Accounting I Western Culture elective Total Fourth Semester Nonwestern Culture elective OMS 202 Business Statistics II ACT 222 Introductory Accounting II Social Science elective Human Diversity elective Total Fifth Semester ACT 321 Cost Accounting I ACT 331 Intermediate Accounting I ECN 302 Intermediate Microeconomics MLR 321 Organizational Behavior MKT 301 Introduction to Marketing Total Sixth Semester ACT 332 Intermediate Accounting II ACT 361 Tax I OMS 311 Introduction to Production Management BLW 411 Business Law and Ethics I (W) Arts and Humanities elective Total Seventh Semester ACT 441 Advanced Accounting ACT 388 Accounting Systems FIN 351 Introduction to Financial Management Accounting Elective Arts and Humanities elective Total Eighth Semester ACT 451 Auditing or ACT 455 Internal Auditing Accounting Elective MLR 465 Management Strategy and Policy (W) Accounting or Business Elective Arts and Humanities elective Total**	Credits 4 1 2 1 3 5 1 17 Credits 3 1 2 1 3 3 3 16 Credits 3 3 3 3 4 16 Credits 4 3 3 3 3 16 Credits 3 4 3 3 3 16 Credits 4 3 3 3 3 16 Credits 4 3 4 3 3 17 Credits 3 3 3 3 3 3 15

First Semester
ENG 101 English I
MTH 151 Math Concepts *
MTH 152 Math Concepts *
MTH 153 Math Concepts *
IST 203 Software Tools for Personal Productivity
Natural Science with Lab elective **
BUS 101 Introduction to College Life
Total Credits

Second Semester
ENG 102 English II
MTH 154 Math Concepts *
MTH 155 Math Concepts *
MTH 156 Math Concepts *
Natural Science elective **
ECN 201 Principles of Macroeconomics
African-American Experience elective **
Total Credits

Third Semester
ECN 202 Principles of Microeconomics
OMS 201 Business Statistics I
GAD 250 Business Communication (W)
ACT 221 Introductory Accounting I
Western Culture elective **
Total

Fourth Semester
Nonwestern Culture elective **
OMS 202 Business Statistics II
ACT 222 Introductory Accounting II
Social Science elective **
Human Diversity elective **
Total

Fifth Semester
ACT 321 Cost Accounting I
ACT 331 Intermediate Accounting I
ECN 302 Intermediate Microeconomics
MLR 321 Organizational Behavior
MKT 301 Introduction to Marketing
Total

Sixth Semester
ACT 332 Intermediate Accounting II
ACT 361 Tax I
OMS 311 Introduction to Production Management
BLW 411 Business Law and Ethics I (W)
Arts and Humanities elective **
Total

Seventh Semester
ACT 441 Advanced Accounting
ACT 388 Accounting Systems
FIN 351 Introduction to Financial Management
Accounting Elective
Arts and Humanities elective **
Total

Eighth Semester
ACT 451 Auditing or
ACT 455 Internal Auditing
Accounting Elective
MLR 465 Management Strategy and Policy (W)
Accounting or Business Elective
Arts and Humanities elective **
Total

Credits
4
1
2
1
3
5
1
17

Credits
3
1
2
1
3
3
3
16

Credits
3
3
3
3
4
16

Credits
4
3
3
3
3
16

Credits
3
4
3
3
3
16

Credits
4
3
3
3
3
16

Credits
4
3
4
3
3
17

Credits
3
3
3
3
3
3
15

* The Analytical Geometry and Calculus sequence (MTH 181-182) may be substituted for the Math Concepts sequence (MTH 151-156).

** Before choosing electives, students should consult an advisor.

(W) Counts as a writing course for University graduation requirements. A minimum of three writing courses is required.

For more information, contact:
Department of Accounting
Cleveland State University
2121 Euclid Avenue, BU 512
Cleveland, OH 44115-2214
Phone: 216.687.4720
www.csuohio.edu/business

For official requirements for a degree in this major, see the Undergraduate Catalog for the academic year in which you were admitted to the University.

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