Bachelor of Science in Business Administration
Department of Accounting and Management Information Systems
College of Business Administration
Professional accountants provide information to help find ways to use limited resources to maximize profits. One objective of the Bowling Green State University accounting program is to introduce students to the framework of business and society. Students learn the goals, conflicts, limits and information needed to support decision-making. Each student will also become familiar with the major branches of accounting, including auditing, financial accounting, cost accounting, accounting information systems and taxation.
Ample opportunities exist to assume leadership roles in all areas of society. A major in accounting is sound preparation for a career as a professional accountant with public accounting firms, industry, government or nonprofit agencies.
Certified Public Accountants (CPAs) are licensed by the states and act as independent consultants. They review corporate financial statements, offer management consulting services and assist in taxation preparation. The CPA certification is awarded only after the candidate has passed a two-day examination and has met state educational and experience requirements. As of January 1, 2002, candidates for the CPA examination in the state of Ohio and 35 other states are required to complete 150 semester hours of university-level education.
Many career opportunities exist in the accounting field. An information systems specialist helps design and build computer-based accounting systems. An internal auditor determines compliance with internal management procedures, recordkeeping requirements and government regulations. A general industrial accountant establishes and maintains the accounting system, and prepares and interprets data for the organization. Some examples of governmental accounting include federal, state and local financial management, tax compliance reviews, defense contract auditing and crime investigation. In a nonprofit agency, accountants assist in the preparation of budgets, distribute funds and check for compliance with governmental regulations.
Students in the accounting program complete a basic set of courses in written communication, mathematics, natural sciences, social and behavioral sciences, humanities and arts, and cultural diversity in the U.S. Introductory courses in economics, accounting, statistics, business communication and management information systems are taken during the sophomore year. During the junior and senior years, accounting students complete the business core courses such as economics, management, operations research, finance, law, business in the global arena, marketing, the business core capstone course as well as accounting courses. The accounting specialization is a comprehensive set of courses including financial accounting, cost accounting, auditing, taxation and accounting information systems. A grade of C or better is required in the introductory accounting courses and the seven advanced courses to qualify for graduation.
The College of Business Administration offers outstanding academic programs, nationally recognized chapters of professional student organizations, a large base of scholarship support and a tradition of success based on providing students with the knowledge and skills needed to succeed in a competitive business environment. The college maintains close ties with many regional and national businesses. The undergraduate and master’s business and accounting programs are accredited by the AACSB International-The Association to Advance Collegiate Schools of Business. Less than 500 colleges and universities worldwide that confer business degrees have achieved this recognition for assuring quality and continuous improvement in their programs, faculty and resources.
Completing the requirements for high school graduation is necessary for admission to BGSU, but only finishing the minimum coursework will leave you unprepared for college. Consider taking four years of mathematics instead of the three that are required. Two, three or even four years of the same foreign language is excellent preparation for college. You will also benefit from competency in computer use. Courses that provide exposure to or training in the visual and performing arts are excellent choices.
Entrance to the College of Business Administration as a pre-business or economics student is selective. New freshman and new transfer students may apply for entrance to the college with their application for University admission. Math and composite ACT scores (or equivalent SAT scores) are used in the selection process.
Admission to BGSU does not guarantee admission to the Bachelor of Science in Business Administration degree program (BSBA). Students initially enroll in the College of Business Administration as pre-business students. Full admission to the BSBA program requires completion of calculus and a set of introductory business courses with a satisfactory grade point average. The BSBA degree will be granted only to those students who achieve BSBA admission and fulfill all degree requirements.
Students who have questions should contact undergraduate student development in the College of Business Administration, 419-372-2747.
To be admitted to the accounting program and enroll in any upper-division accounting courses, the Department of Accounting and Management Information Systems requires: successful completion of 51 semester hours with an overall grade point average of 2.6 or better considering all colleges and universities attended, and successful completion of Accounting 2210 and 2220 with a grade of C or better.
The BSBA program requires completion of 122 semester hours of coursework. Students who plan to become CPAs must take an additional 28 hours of coursework either at Bowling Green or another university. While a graduate degree is not required to take the CPA examination in Ohio, Bowling Green offers both the Master of Accountancy (MAcc) and the MBA degree as options for students who wish to qualify for the CPA examination. Information may be obtained from the department at 419-372-2767.
The following is a sample of courses appropriate for all BSBA students. Actual courses taken will vary depending upon personal interests and electives selected.
For a complete listing of course requirements, please refer to the BGSU undergraduate catalog: www.bgsu.edu/catalog/.
Generally, non-business courses taken at either two-year or four-year institutions are accepted for transfer credit by the College of Business Administration.
For students who transfer to BGSU from a two-year institution, courses that match introductory business courses offered by the CBA are often acceptable for transfer credit.
Ordinarily, transfer credit is not accepted for business courses beyond the introductory level that require junior or senior standing at BGSU. However, students who believe that they have sufficient background in the subject matter of a course may be permitted by the appropriate department to take an examination for credit in the course.
For students who transfer to BGSU from a four-year institution, equivalent lower-level, admission and business core courses are accepted for transfer credit. Upper-level business courses in an area of specialization may be accepted up to a maximum of 50 percent of the coursework required within a given area of specialization.
BGSU's website for future students contains University highlights, admissions procedures, financial aid information and many department profiles. It can be accessed at www.bgsu.edu.
Bowling Green State University is a vibrant university that engages, challenges and prepares students for meaningful futures. At BGSU, students enjoy an education that integrates personal growth, academic excellence and an environment that expands their thinking and potential. A mid-size residential university, BGSU has an enrollment of approximately 20,000 and a full-time faculty of more than 900 on its main campus. More than 200 undergraduate majors and programs are offered as well as master's and doctoral level programs.
NOTE: Information in this guide is subject to change without notice. To learn more about the official program of study for Accounting, please check the undergraduate catalog online at www.bgsu.edu/catalog/CBA/CBA18.html.