Accounting is the analyzing and recording of financial transactions, the summarizing of financial data in financial statements and reports, the interpretation of financial data for decision making, the development of budgets for future planning, the determination of taxes and tax planning, the auditing of records and development of systems to verify financial activity, and the internal control of the activity being examined. Accounting provides relevant information to decision makers, managers, investors, creditors, labor unions, government regulators and others interested in the financial well-being and future of an entity of economic activity.
First-year business students admitted to the Columbus campus enter the college through the Fisher pre-major program or are directly admitted to the major program. Find additional admission information at at fisher.osu.edu/undergraduate/admissions.
Those students not eligible to directly enroll in business may enroll in the Management and Industry Exploration Program.
- Accounting Principles
- Economics Principles
- Business Skills and Environment
- Business Law
- International Business
- Management Sciences
- Management and Human Resources
- Strategic Management
Required major courses
- Financial Accounting I and II
- Cost Accounting
- Tax Accounting
- Introduction to Accounting Information Systems
- Advanced Accounting
- Auditing Principles and Procedures
- Selected Topics in Accounting
Additional electives to total a minimum of 121 hours are needed for graduation. Oral and written communication courses and additional computer science are recommended. Eligibility to sit for the CPA certification in several states including Ohio requires a minimum of 150 semester hours.
The Office of Global Business provides Fisher students with a variety of options where they can put classroom theories into action in compelling international locations and learn through experience. Employers value the diverse background that global experiences provide and list "strategic international understanding" and "cross-cultural experience" as two of the most desirable employee traits.
Though internships are not required for business students, 95 percent of students registered with the Office of Career Management have some kind of internship experience before they graduate. Many students receive an offer of full-time employment from their internship employer.
Honors students majoring in business, have the option of applying for and participating in one of four Honors programs (Accounting Honors, Finance Honors, Honors Cohort, Honors Immersion) or an Honors research project. Each option provides the opportunity to graduate with a diploma designation.
Entering freshman admitted to University Honors will be invited to apply to the Integrated Business and Engineering Honors Program and the Business Honors Learning Community.
The Business Scholars Program is a community of talented students that participate in programs and activities designed to offer insight into business practice and environment. Business Scholars learn to understand the vital role of collaboration through teambuilding, leadership training and workshops. Additionally, Business Scholars can develop partnerships with Fisher College of Business faculty and alumni.
The Undergraduate Leadership & Engagement Office connects Fisher students with opportunities to enhance leadership competencies, develop professional preparedness, and connect with their chosen industry and the Fisher community.
Additionally, Fisher is home to more than 35 student organizations that focus on academics, diversity, common business topics and more.
Accountants have careers in CPA firms which audit corporations, banks, governments, charities and other economic entities. CPA firms also do considerable income tax work and management advisory services for clients. Positions are available as staff auditors, supervisors, managers and partners. Federal, state and local governments also employ many accountants in a variety of positions.
Businesses employ large numbers of accountants as treasurers, controllers, financial vice presidents, internal auditors, budget analysts, cost accountants, systems designers and staff accountants.
Starting salaries for accountants with a bachelor’s degree vary and are affected by the type of industry or organization involved. Among the undergraduate business program graduates placed in public accounting firms in 2018–19, the starting salary averaged $55,197.
At graduation, Fisher College of Business graduates:
- will have a working knowledge of accounting theories, concepts and methods and be able to explain how accounting is done and why it is done
- will be able to solve problems by applying fundamental principles to a variety of issues
- will exhibit the oral and written communication skills needed by successful accounting professionals.
- will be able to research issues and business decision problems by finding, analyzing and interpreting accounting, tax and other financial data
- will recognize ethical dimensions in accounting issues and practice in order to become responsible professionals and citizens
The Fisher College of Business undergraduate accounting program was recently ranked 10th in the nation (U.S. News & World Report, 2020).
Interested in a business career?
Check out the Business Pathway to discover the many majors Ohio State offers that can lead to a career in business.