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Accountancy

Bachelor of Science in Business Administration

Degree Type:
B.S.B.A.
College:
Boler College of Business
Department:
Accountancy

Master the language of business with a degree in accountancy.

Prepare to help organizations of all sizes make informed, strategic business decisions. Owners, managers, investors, and lenders all rely on the expertise of accounting professionals. At 麻豆社, you’ll build a solid foundation in accounting principles and develop the technical and analytical skills needed for today’s digital-first world.

Gain Real-World Experience

Intern with an accounting firm. Embark on a study tour to financial hubs in the U.S. and abroad. Put learning into (social) action by volunteering to prepare taxes for low-income community members.

Prepare for Industry Certification

The rigorous accounting curriculum at JCU prepares you well for professional credentials like Certified Public Accountant (CPA), Certified Fraud Examiner (CFE), and Certified Internal Auditor (CIA).

  • Gain Real-World Experience

    Intern with an accounting firm. Embark on a study tour to financial hubs in the U.S. and abroad. Put learning into (social) action by volunteering to prepare taxes for low-income community members.

  • Prepare for Industry Certification

    The rigorous accounting curriculum at JCU prepares you well for professional credentials like Certified Public Accountant (CPA), Certified Fraud Examiner (CFE), and Certified Internal Auditor (CIA).

  • Connect with Classmates & Professionals

    Engage with peers and industry professionals. Student clubs like the JCU Accounting Association hold a variety of social, networking, and career development events throughout the year.

  • #2 in Ohio among mid-sized schools for CPA pass rate (2023)

  • 2% Boler College of Business is ranked in the top 2% of business schools worldwide (AACSB)

  • 21% increase in demand for financial examiners (BLS, 2025)

  • 14:1 Student-to-faculty ratio at JCU

Program Overview & Outcomes

Careers in accounting and auditing continue to be in demand — and JCU will prepare you to succeed in your chosen field. Not only will you learn technical skills, but you’ll develop into an ethical, forward-thinking professional along the way.

Through a curriculum aligned with industry needs and rooted in our core values, you will:

  • Be prepared for a career in professional accounting and licensure as a Certified Public Accountant
  • Build a working knowledge of the functional areas of accounting
  • Gain proficiency in relevant IT tools and analytical techniques
  • Develop an awareness of professional codes of conduct in accounting

Curriculum: What You Will Learn

As an accountancy major at JCU, you’ll complete a series of core business classes and required major courses. You can also choose electives that align with your career goals, with options covering topics like taxation, financial accounting, information systems.

  • Major Required Courses

    Business Analytics In Accounting

    3 Credits

    AC2210

    A survey course that addresses the use of data analytic tools and techniques in a general accounting context. Topics to be covered include data collection, storage and sharing through the use of technology tools and the inherent risks and ethical issues involved; the use of business analytics techniques to gain insights from data to solve accounting problems; exposure to some of the most commonly used business intelligence software packages; and approaches to successfully communicate the results of analyses using analytics. Prerequisite: BI 100 or BI 1100.

    Intermediate Accounting I

    3 Credits

    AC3303

    Preparation and analysis of the income statement, the statement of comprehensive income, the balance sheet, and the statement of cash flows. Coverage of key issues in financial reporting, including receivables and inventories. Prerequisite: AC 201 or AC 2201 (min grade C) and AC 202 or AC 2202 (min grade C). Corequisite or Prerequisite: AC 2210 (min grade C).

    Intermediate Accounting Ii

    3 Credits

    AC3304

    Preparation and analysis of the income statement, the statement of comprehensive income, the balance sheet, and the statement of cash flows. Coverage of key issues in financial reporting, including property, plant, and equipment, debt, stockholders' equity, leases, accounting changes, error correction, statement of cash flows, and international financial reporting standards (IFRS). Prerequisite: AC 3303 or AC 303 (min grade C).

    Cost Analysis And Budgetary Control

    3 Credits

    AC3312

    Difference between managerial and financial accounting; cost terminology and behavior; ethical and behavioral considerations for the management accountant; analysis and technology to support costing methods for different types of manufacturing processes; budgets for planning and control of operations; cost and profit analysis for decision making. Prerequisite: AC 2202 or AC 202 (min grade C). Offered: Spring.

    Principles Of Federal Taxation

    3 Credits

    AC3321

    Primary focus on determination of the elements of taxable income and computation of tax and tax credits for various taxpayers. Includes discussion of the theory of taxation. Preparation of returns used to illustrate theory. Prerequisite: AC2202 or AC202 (min grade C). Offered: Fall.

    Accounting Information Systems

    3 Credits

    AC3341

    Introduction to, analysis and understanding of the role of accounting information systems in business organizations; operation and evaluation of computerized accounting systems; internal control. Prerequisite: (AC2202 or AC202 (min grade C)) and (AC2210 or AC210 (min grade C)). Offered: Spring.

    Auditing

    3 Credits

    AC4431

    Auditing standards, ethics, audit reports, accountants’ legal liability, the effects of Sarbanes-Oxley and the PCAOB, changes from the ASB Clarity project, and other audit concepts and procedures. Major emphasis is on public accounting and financial auditing, but coverage is extended to the field of internal auditing and operational auditing. Prerequisite: AC 3303 or AC 303 (minimum grade of C). Offered: Fall.

  • Business Core

    Mol4463

    MOL4463

    Focuses on the nature, purpose, and functions of law; emphasis on its relation to business. Contract law, agency, business structures (partnerships, corporations), bankruptcy, debtors’ and creditors’ rights, secured transactions, and securities regulation. Prerequisite: Junior or Senior standing.

    Business Analysis With Excel

    BI1100

    How to answer key business questions, analyze company finances, forecast sales, and prepare business cases while improving your Excel skills.

    Accounting Principles I

    3 Credits

    AC2201

    Elements of accounting theory, covering revenues, expenses, assets, liabilities, and equity; account classification; analysis and recording of transactions; sources of accounting data; corporation accounting; theory of accounting valuations; preparation of financial statements; manufacturing cost flows and analysis.

    Ac2202

    AC2202

    Elements of accounting theory, covering revenues, expenses, assets, liabilities, and equity; account classification; analysis and recording of transactions; sources of accounting data; corporation accounting; theory of accounting valuations; preparation of financial statements; manufacturing cost flows and analysis. Prerequisite: AC 201 or AC 2201.

    Soc: Principles Of Economics I

    3 Credits

    EC2201

    This course covers a variety of fundamental microeconomic concepts and tools. These concepts, theories, and tools are designed to provide the foundational microeconomic knowledge necessary for early-stage business professionals. Course topics include: markets - supply and demand, elasticity, efficiency and equity, trade, externalities, firm behavior, market structure, and labor markets. Algebra is used throughout this course.

    Soc: Principles Of Economics Ii

    3 Credits

    EC2202

    This course covers a variety of fundamental macroeconomic concepts, theories, and tools designed to provide the foundational macroeconomic knowledge necessary for early-stage business professionals. Course topics include: interdependence; national income; GDP; cost of living and indexes; production and growth; savings; investment; unemployment; the monetary system; inflation; open-economy concepts; aggregate supply and aggregate demand; and monetary and fiscal policy. Algebra is used throughout this course. Prerequisite: EC 2201 (EC 201).

    Qa: Business Analytics And Statistics

    4 Credits

    EC2210

    Descriptive statistics, probability and probability distributions, sampling, and sampling distributions, hypothesis testing, chi-square analysis, analysis of variance, correlation, bivariate and multivariate regression analysis, and time series analysis.

    En2510

    EN2510

    A requirement for any student majoring in a field of study in the Boler College of Business, this course examines contemporary communication practices. Genres and topics covered in the course include business reports and electronic forms of communication; business communication issues; communication technologies; and business research, writing, and presentation. The course carries Additional Writing (AW) and Oral Presentation (OP) designations in the Integrated Core for Business majors. Prerequisite: COM 125 or COM 1251, EN 121 or EN 1210 or EN 125 or EN 1250.

    Bi2200

    BI2200

    Introduction to business intelligence and analysis concepts, including data management, summarization, and visualization. Database, spreadsheet, and visualization software offer a hands-on perspective of key tools in data analysis and business decision-making. The course goes beyond software tutorials by using lectures, exercises, and assignments to present data modeling and analytical concepts and techniques. Prerequisite: BI 100 or BI 1100.

    Mol3301

    MOL3301

    Introduction to the theories and practices of managing employees for competitive advantage. Topics include employee acquisition, career and talent development, reward systems, labor relations, employment law and government regulations, and strategic human resource management. Prerequisite: Sophomore standing.Please note that this replaces MHR 352.

    Supply Chain & Operations Mgmt

    SCM3301

    The core elements of SCM: customer value, collaboration, and the process of transforming raw materials into successful products. Introduces the three primary functions of supply chain activities: purchasing, operations, and logistics; also, the qualitative and quantitative tools to facilitate and analyze underlying processes. How to leverage concepts such as Just-In-Time, Process Design, and Inventory Control in order to turn great ideas into needed products and services. Prerequisite: EC 210 or EC 2210, or equivalent Statistics course.

    Fn3312

    FN3312

    This course introduces students to financial analysis and financial decision-making for modern corporations. Students learn important elements of financial theory, including, but not limited to: financial statements; time value of money; the risk-return relationship; cost of capital; capital budgeting; capital structure; and financial securities valuation. Of further interest are ethical considerations underlying application of financial theory to business practice. Prerequisites: AC 2201 (AC 201), EC 2201 (EC 201) and EC 2202 (EC 202), and EC 2210 (EC 210). Corequisite: AC 2202.

    Mk3301

    MK3301

    Introduces students to the field of marketing. Provides an overview of marketing concepts and strategies critical to value-driven marketing. Emphasis on how to develop, promote, distribute, and price an organization’s offerings in a dynamic economic, social, political, and international environment. Ethical issues are also examined.Prerequisite: Sophomore standing with a minimum of 25 credit hours.

    Mol4499

    MOL4499

    Presentation of strategic management theory and practice. Strategic and operating problems are assessed, and competitive solutions are recommended. Designed to give managers at all levels of the organization tools to make better decisions. General management perspective, global business views, knowledge of functional business disciplines, computer-based analysis, and management presentations are required. Prerequisite: FN 312 or FN 3312, MK 301 or MK 3301, MHR 301 or MOL 3301, SCM 301 or SCM 3301, and Senior standing. Note: MOL 3301 replaces MHR 301.

    Applied Calculus

    MT1300

    Limits, derivatives, definite and indefinite integrals of polynomial, exponential, and logarithmic functions. Focus on concepts and applications, particularly those pertaining to business fields. Use of a computer algebra system to facilitate computation. Students who already have credit for MT 1350 or MT 135 may not earn credit for MT 1300. Offered: Fall, Spring.

    Pl2086

    PL2086

    Application of ethical concepts to significant problems of business practice. Offered: Fall, Spring, Summer.

  • Sample Electives

    Seminar In Accounting

    3 Credits

    AC4405

    Contemporary issues in accounting not covered in depth in other department courses. Specific topics, methods of presentation, and student requirements will be designated by the seminar leader. Online course. Prerequisite: AC 3303 or AC 303 (min grade C and/or as announced). Offered: Fall.

    Advanced Entity Taxation

    3 Credits

    AC4422

    Designed to acquaint students with significant tax issues for taxpaying entities. A review of tax policy, effective tax planning techniques, corporate tax issues, and multi-jurisdictional issues. Recommended for students wishing to pursue a career in taxation. Prerequisite: AC 3321 or AC 321.

    Advanced Individual Taxation

    3 Credits

    AC4423

    This course covers advanced individual taxation topics, including determination of basis in passthrough entities; deferred compensation, retirement, and equity-based compensation; estate, gift, and trust taxation. Prerequisite: AC 3321 or AC 321.

    Emerging Technologies In Accounting

    3 Credits

    AC4456

    This course surveys emerging technologies and examines their potential impact on accounting. Students will read about and actively discuss cutting-edge technologies through the lens of the accounting profession. Many technologies will also include a hands-on component using case studies, allowing students to directly engage with the technologies that are shaping the future of accounting. Prerequisite: AC 3303 or AC 303 (minimum grade C). Offered: Fall.

    Fraud Examination

    3 Credits

    AC4475

    Emphasis on corporate fraud and methodology used to discover and prevent its occurrence. Corporate fraud includes both fraudulent financial reporting and asset theft. The methodology used to investigate fraud includes analytical procedures and interviewing techniques. Case studies and projects provide practical applications. Prerequisite: minimum grade of C in AC4431 or AC431.

    Advanced Managerial Accounting And Control

    3 Credits

    AC4483

    Advanced topics in managerial accounting, planning and control intended to provide a general understanding of the managerial/operational role of the Controller/Management Accountant in an organization. Focuses on how management accounting systems can be configured and effectively utilized to facilitate the business success of the enterprise while supporting its strategy. Topical coverage extends foundational material covered in introductory/intermediate level management accounting courses. Prerequisite: AC 3312 or AC 312 grade minimum C.

    Tax Research In Practice

    3 Credits

    AC4486

    Focuses on the tax research process, with emphasis on identifying issues and facts, assessing authority, developing analytical skills, exercising professional judgement, and communicating findings. Case studies will provide opportunities for students to apply all aspects of the research process to client scenarios. Prerequisite: AC 3321 or AC 321 or permission of the instructor. Offered: Spring.

    Advanced Financial Accounting I

    3 Credits

    AC4488

    Coverage of select higher level financial accounting topics, including the consolidation process, government accounting, leases, and pensions. Select cost accounting methods and concepts will also be covered. Prerequisite: AC 3303 or AC 303 (minimum grade of C). Offered: Fall.

    Advanced Financial Accounting Ii

    3 Credits

    AC4489

    Coverage of select higher level financial accounting topics, including the consolidation process, government accounting, leases, and pensions. Select cost accounting methods and concepts will also be covered. Prerequisite: AC 3303 or AC 303 (minimum grade of C). Offered: Spring

Related Programs

Still deciding on your program of study at JCU or considering a second major? Here are some other academic areas to explore.

Complementary Minors

  • “In the 麻豆社 accounting program, I’ve developed strong technical skills and gained hands-on experience that have prepared me for my career. The program has provided countless opportunities to apply what I’ve learned in the classroom to real-world situations, especially through internships and networking connections. I’m grateful for the doors it has opened for my future.”

    Corrine Meldrum ’26

Where Our Alumni Go

Most JCU accounting alumni become Certified Public Accountants and build their careers in big public accounting firms, private corporations, and government and nonprofit organizations. Many go on to pursue MBAs and some even start their own businesses.

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