Major Requirements

The Accounting major complies with the recommendations of the Ohio Society of Certified Public Accountants for the initial 120 hours. Those who complete the Accounting major, and an additional 30 semester hours, are qualified to take the Ohio CPA exam. The Heidelberg Accounting major has an emphasis on both financial accounting and on the aspects of management necessary for a successful career in corporate accounting. Students should contact Professor Barbara Tucker for additional information on the “150 Hour Rule” for Accounting majors.
 
Major Academic Plan
 

Departmental Courses

Accounting majors must take these courses in the Business Administration, Accounting and Economics Department:
 
ACC 153 – Accounting Laboratory
ACC 253 – Financial Accounting
ACC 254 – Managerial Accounting
ACC 334 – Federal Income Tax
ACC 353 – Advanced managerial Accounting
ACC 363 – Intermediate Accounting I
ACC 364 – Intermediate Accounting II
ACC 373 – Accounting Information Systems
ACC 463 – Senior Seminar in Accounting
ACC 466 – Auditing
ACC 474 – Advanced Auditing
ECO 251 – Principles of Microeconomics
ECO 252 – Principles of Macroeconomics
BAE 318 – Business Law I
BAE 319 – Business Law II
BAE 354 – Managerial Finance
BAE 359 – Marketing
BAE 360 – Operations Management
BAE 407 – Organizational Behavior and Management
 

Allied Courses

In addition, Accounting majors must take these courses in other departments:
 
COM 100 – Oral Communication I
CPS 100 – Introduction to Computers
ENG 101 – Expository Writing
Either MTH 115 – Quantitative Reasoning and MTH 210 – Elementary Statistics or MTH 312 – Introduction to Mathematical Statistics
MTH 121 – Elementary Functions or MTH 222 – Calculus I
PHI 216 – Ethics
 

Recommended Elective

The Department also recommends that Accounting majors take:
 
BAE 308 – Human Resources Management
 

Special Notes

• All students must complete the requirements outlined for their major(s) and/or minor(s) in the undergraduate Heidelberg Catalog. In addition, they must complete the General Education requirements for their selected degree (Bachelor of Arts or Bachelor of Science) as described in the catalog. Each degree requires students to take courses in the arts, humanities, social sciences, natural sciences, cultures and mathematics. These courses are designed to provide a broad liberal arts background and skills specific to the particular degree program.
• Students who have achieved academic credit for MTH 210 (without 115) are exempt from 115.
• All 300 and 400 level courses required for the major must be taken at Heidelberg.
• No grade of “D” will be waived in 100 or 200 level ACC, BAE or ECO courses being applied to any major or minor in the Business Administration, Accounting and Economics Department.
• Students are encouraged to develop a second major or minor. A student may combine a wide variety of majors or minors to graduate with a dual major or minor in accordance with his or her specific abilities and interests.