All students earning their undergraduate degree in a Business discipline from the OSU College of Business complete a common business core. This core, consisting of about 100 credits across all four years, provides students with a strong business foundation.

The following learning goals and objectives are in addition to those in the business core learning goals and objectives.

Accounting graduates will be professionally competent in the following areas:

  • Preparing financial statements in accordance with appropriate standards. 听 听
  • Interpreting the business implications of financial statement information. 听 听 听
  • Preparing accounting information for planning and control and for the evaluation of products, projects and divisions.
  • Judging product, project, divisional and organizational performance using managerial accounting information. 听
  • Identifying organizational information technology components and risks that can affect financial systems and prescribing appropriate controls. 听听
  • Preparing business and individual tax returns in accordance with regulations of the appropriate authorities. 听 听 听 听
  • Analyzing transaction data and tax authorities for purposes of tax planning.
  • Designing an audit program to frame the various elements of planning, testing and reporting phases of an audit in the context of the overall audit objective, engagement risk assessment and internal controls. 听 听 听
  • Applying auditing concepts to evaluate the conformity of financial statements with appropriate auditing standards.听 听听
  • Analyzing internal controls and interpreting assessment of engagement risk.

听Graduates will have professional values including:

  • Integrity and stewardship. 听 听 听
  • Service to the community and to the accounting profession.听
  • Life-long learning.

听Graduates will exhibit professional behaviors such as:

  • 听Communicating complex ideas in writing and through oral presentations. 听 听 听 听听
  • 听Working effectively in diverse team settings. 听 听 听听
  • 听Effectively coordinating and motivating a group to achieve its best output.