Post-Baccalaureate Accountancy Sequences in the Boler College of Business

Students who have earned a bachelor’s degree and desire the necessary course work to be eligible to sit for the CPA examination in Ohio must complete a minimum of 30 credit hours in Accountancy and 24 hours in other business subjects. It is recommended that students accomplish the primary sequence indicated below, two accounting electives, and other business courses as required (e.g., business law, economics, finance, marketing, management). Students may discuss the various options with a member of the Department of Accountancy. For complete information, visit the website of the Ohio Accountancy Board at http://acc.ohio.gov/.

Accountancy Sequence applicants should contact the assistant dean for graduate business programs at 216-397-1970. Official transcripts of all previous college work should be sent to the assistant dean’s office in the Boler College.

Requirements

Primary Sequence

AC 201ACCOUNTING PRINCIPLES I

3

AC 202ACCOUNTING PRINCIPLES II

3

AC 303INTERMEDIATE ACCOUNTING I

3

AC 304INTERMEDIATE ACCOUNTING II

3

AC 312COST ANALYSIS AND BUDGETARY CONTROL

3

AC 321FEDERAL TAXES I

3

AC 341ACCOUNTING INFORMATION SYSTEMS

3

AC 431AUDITING

3

Electives

Select at least two of the following:

AC 422FEDERAL TAXES II

3

AC 484ACCOUNTING THEORY AND POLICY

3

Recommended Business Elective

MHR 463BUSINESS LAW

3