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Oklahoma State University
School of Accounting

Spears School of Business at Oklahoma State University

Bachelor of Science in Business Administration with a major in Accounting

The accounting profession is experiencing rapid change as a result of technology and a global economy. Accounting graduates must be prepared to succeed in this rapidly-changing business environment. The School of Accounting Professional Program provides students with a sound knowledge of the theory and practice of accounting and the skills necessary to stay abreast of continuing developments. The School of Accounting encourages students to recognize the importance of professional ethics, personal responsibility, and the continuing development of leadership skills.

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The BSBA is a four-year program that results in a BSBA degree with a major in accounting. The specific objective of this program is to provide basic conceptual and business knowledge as a foundation for accounting career development. Completion of this degree currently requires 120 hours of undergraduate course work, including 27 hours of accounting (although only 21 of these credit hours are at the junior or senior levels.)

As of 2003, students desiring to sit for the Uniform CPA Exam in Oklahoma must have completed 150 hours of education including 30 hours of upper-division (junior-level and above) accounting hours including an external auditing course. Similar CPA exam requirements also exist in most other states. Texas, for example, requires approved ethics and communications courses in addition to the external auditing course. Students desiring to become CPAs should arrange to take additional course work or enter the MS program to meet the educational requirements to sit for the CPA.