Curriculum

The Accounting Honors curriculum is challenging and the class sizes are small, less than 30 students. This makes for a learning environment that emphasizes active discussion and advanced topic coverage. Written and oral communication is an important part of many of the courses in the Program. The courses are taught by full-time faculty that hold a Ph.D. and are nationally known researchers in the areas they teach.

The Department of Accounting and MIS offers each of the following honors courses once per year. This is important when planning internships or travel abroad. The courses are listed below, indicating the subject matter and the usual time at which they are taken. We provide a typical schedule for a student wishing to obtain an Accounting BSBA with Honors in four years.

One option that is often quite appealing to Accounting undergraduates who begin at OSU with significant amount of EM college credits is the Combined BSBA/Masters of Accounting (MAcc). Within only four years, the Combined Program allows you to (1) deepen your understanding of accounting, (2) gain access to MBA courses, (3) obtain a Masters degree, and (4) qualify for the CPA examination. Students interested in the Combined Program should seek advice from the Graduate Programs Office. I recommend that Accounting Honors students who want to pursue a Masters degree but are also interested in an undergraduate second major or minor, choose to enter the Masters of Accounting Program at OSU as a fifth year, in order to receive the most out of the educational opportunities from both Programs.

Sophomore Year

AMIS 2200H (211H): Honors Introduction to Accounting I (3 semester credit hours)
Structure of accounting information; role of accounting and auditing in markets and organizations; preparation and use of accounting reports. Uses distinctive instructor-authored materials, group and individual writing assignments, and emphasizes oral class participation.

AMIS 2300H (212H): Honors Introduction to Accounting II (3 semester credit hours)
Economic analysis of cost; managerial decision making and performance evaluation. In “Ralph I” students make informal group presentations of writing assignments.

Junior Year

3200H (519H): Honors Intermediate Accounting I (3 semester credit hours)
Introduction to intermediate financial accounting topics. Emphasizes GAAP financial accounting and reporting issues and analysis of financial statements.

3201H (520H): Honors Intermediate Accounting II (3 semester credit hours)
Study of theory and practice of financial reporting. Seminar style course using distinctive instructor-authored materials and writing assignments; emphasizes class discussion via group presentations of case assignments.

3300H (525H): Honors Cost Accounting (3 semester credit hours)
The role of accounting information in management control. “Ralph II” continues to emphasize economic analysis of management control, market structure, and corporate governance; also introduces several research topics in accounting.

3400H (626H): Honors Tax Accounting (3 semester credit hours)
Fundamentals of the federal income tax system and how it influences taxpayer decisions. Emphasis is on individuals and businesses organized as proprietorships.

3600H (631H): Honors Introduction to Accounting Information Systems (3 semester credit hours)
The design and control of computer-based accounting information processing systems. Makes extensive use of hands-on computer assignments.

4780H (628H): Accounting Research and Practice (Optional Course-3 semester credit hours)
Seminar style course that introduces students to social science research as applied to financial reporting and management control issues.

Senior Year

5200H (624H): Honors Advanced Financial Accounting (3 semester credit hours)
Accounting for business enterprises emphasizing business combinations, consolidated financial reporting, and foreign currency transactions and statement translation.

5500H (627H): Honors Auditing (3 semester credit hours)
Basic concepts underlying auditing theory and practice, including the role of audits in society.