Program: Accounting-CPA Pathway Major: B.S. - College of the Ozarks

General Information:

Bachelor of Science

The Robert W. Plaster School of Business

The Ralph T. Reeve Chair of Free Enterprise, established in 1974 to honor Dr. Reeve, is funded by corporations and individuals concerned about the future of American free enterprise.

The James L. “Bud” Walton Chair of Retailing was established in 1992 to honor Bud Walton for his strong support of the College of the Ozarks and his leadership in the American free enterprise system.

Upon completion of the foundation business program, students will be able to:

demonstrate an understanding of current theories and practices in major business disciplines including accounting, economics, finance, marketing, management, and information systems (Academic);
exhibit effective oral and written professional communication skills (Vocational);
demonstrate critical thinking and problem-solving skills in business situations using data-driven decision-making techniques (Vocational);
summarize business legal and ethical principles through the lens of a Christian worldview (Christian);
apply the knowledge of business functions in the global and diverse cultural environments in the context of the free market system (Cultural and Patriotic).

Accounting Information:

In addition to the above Business Core Outcomes, upon completion of their Accounting Program, students will be able to:

demonstrate technical competency of applying accounting principles to various business transactions;
demonstrate aptitude in applying concepts learned in the areas of auditing and tax accounting;
demonstrate the essential ability to respond to change in the world of digital tools and technologies as it relates to the accounting profession.

Majors and minors are expected to participate in assessments administered by the Accounting Department.

Additional Information:

Students completing this degree will be fully eligible to sit for the CPA exam in the state of Missouri upon graduation. Applicants who apply for the Uniform Certified Public Accountants (CPA) Examination in Missouri must have at least one hundred and fifty (150) semester hours of college education including a baccalaureate or higher degree conferred by an accredited college or university recognized by the Missouri State Board of Accountancy, with a major in accounting or the equivalent of a concentration in accounting. The Missouri State Board of Accountancy requires that the one hundred and fifty (150) semester hours include thirty-three (33) semester hours in accounting (with at least one course in auditing and at least eighteen (18) semester hours of upper-level accounting courses) and twenty-seven (27) semester hours in general business courses (i.e., marketing, economics, finance, etc.).

Residents of a state other than Missouri need to contact their state’s accountancy board concerning that state’s requirements to sit for the CPA exam.

Accounting-CPA Pathway Major Requirements: 96-101 credit hours

General Education Course Specified by Major:

Required Major Courses: 36 credit hours

Required Collateral Courses: 36 credit hours

Required Electives: 24-29 credit hours

Major requires students to complete elective credit hours to reach the 150 total credits required to become a CPA.

Accounting-CPA Pathway Major: B.S.