​accounting Curriculum

The following text is taken from The University of Findlay's current undergraduate catalog.

Transfer Students

Transfer students wishing to earn a bachelor’s degree in business must complete at least 15 upper-level hours in their major at The University of Findlay.

Competency Requirements

Students in the College of Business are strongly encouraged to take CSCI 149, Computer Concepts for Business, to fulfill their computer science competency.


All prerequisite courses must be completed with at least a grade of “C.” Some courses require a higher grade than a “C” for the prerequisite. The course description will list the required grade if different from a “C.”

Prerequisite Requirements

All students enrolling in upper‑level business courses (other than core courses) are required to:
1. Successfully complete ACCT 220 and 221 and ECON 200 and 201.
2. Meet all other prerequisites for the course(s).

Experiential Learning

The College of Business believes that student learning outcomes and self-motivation are enhanced through experiential, as well as classroom, learning. Therefore, the College of Business encourages all students to engage in internships, student organizations, reseach and class projects, publications, and conference presentations.

Student Organizations in the College of Business

Enactus, formally known as Students in Free Enterprise (SIFE), is a student-directed free market economic education program at The University of Findlay. Enactus is a community of student, academic, and business leaders committed to using the power of entrepreneurial action to transform lives and shape a better more sustainable world. Enrollment in Enactus is open to all full-time students of the University. The University of Findlay has participated in this program since 1977 and has won several national championships and regional competitions.

In addition, there are clubs for students interested in accounting, hospitality management, human resource management, investments, marketing, operations management, and health care management.

The Dana Scholars Program

Outstanding junior-level business students may be selected for the Dana Scholars Program upon the recommendation of their faculty adviser. Participation in the Program is limited to no more than 12 students who are mentored by a distinguished business executive (the holder of the Dana Chair). Selected students will sign up for a special section of BUAD 495, Seminar in Business Administration and will have the opportunity to personally learn from a variety of business executives from throughout the region. Additional details on the Dana Scholars Program may be obtained from the office of the dean in the College of Business.

CPA/CMA Track Professional Licensure Programs

Students interested in obtaining the Certified Public Accounting (CPA) license and/or the Certified Management Accounting (CMA) license may do so by applying for and being accepted into the CPA track and/or the CMA track programs. The CPA track is restricted to students majoring in financial accounting. The CMA track is available to students pursuing majors in managerial accounting, economics, and/or finance. Additional details on these programs may be obtained from any accounting faculty member or from the office of the dean in the College of Business.

Business Core Courses

Core courses serve as a common body of knowledge. These core courses expose students to different areas of business so students can understand the many areas of expertise used in small to big businesses.
The following core courses are required for a two-year associate's degree (27 semester hours):
ACCT 220 ​Principles of Accounting I BUAD 310 ​Business Law
ACCT 221 ​Principles of Accounting II BUAD 311 Business Communications
ECON 200 Principles of Macroeconomics MRKT 326 Principles of Marketing
ECON 201​ Principles of Microeconomics SYSA 340 Management Information Systems
BUAD 220 ​Principles of Management

A major in accounting - financial accounting emphasis consists of ACCT 220, 221, 330, 331, 332, 350, 370, 371, 390, 480, 485, 497; ECON 200, 201; BUAD 220, 310, 311, 493; FNCE 320; and MRKT 326.

A major in accounting - managerial accounting emphasis consists of ACCT 220, 221, 330, 331, 350, 370, 371, 390, 391, 480, 485, 496; ECON 200, 201; BUAD 220, 310, 311, 493; FNCE 320; and MRKT 326.

An Associate of Arts degree in accounting (36 semester hours) consists of the nine core courses plus ACCT 330, 370, and 390. This two year program is coordinated with four year degree programs so that all courses will count toward the four year program.

A minor in accounting consists of ACCT 220, 221, 330, 370, and 390; BUAD 220; ECON 201; and MRKT 326.

The accounting faculty recommends additional course work in computer science, finance, and marketing. ACCT 499 contributes to the practical training of accounting majors and should be taken when schedule permits and appropriate placement is available.

Students transferring from two-year programs who wish to major in accounting must take ACCT 331 and 332 as part of the required credit hours in the major.