Certified Public Accountant (CPA) Major
Associate Degree Course Sequence
SSC101 Student Success Seminar
ENG124 College Composition
BUS124 Business Analysis with Algebra
BUS121 Business Administration
ACC130 Business Law & Ethics
Arts & Humanities Elective
ACC132 Financial Accounting
ACC127 Quantitative Business Statistics
ITD122 Computer Applications for Professionals
COM121 Effective Speaking
BUS221 Microeconomics
ACC221 Intermediate Accounting I
ACC133 Managerial Accounting
ACC124 Individual Taxation
MTH125 College Algebra or MTH222 Statistics
Technical Elective
ACC222 Intermediate Accounting II
ACC223 Cost Accounting
ACC225 Auditing
FIN220 Business Finance
Technical Elective
TOTAL CREDITS 73-75
Accounting is a challenging and dynamic profession. A certified public accountant (CPA) is a leader in that profession with the ability to provide a wide variety of client services including auditing, tax preparation and planning, financial statement preparation and consulting. In addition, CPAs work for companies, governmental entities and not-for-profit entities preparing and analyzing financial information for use by internal and external decision makers.
Under the Ohio Revised Code, in order to sit for the Uniform CPA Examination, a candidate must have obtained at least an associate degree with a concentration in accounting that includes related courses in other areas of business administration. The accounting technology – certified public accountant option curriculum meets the associate degree requirements as set forth in the code. Upon completing the curriculum, a candidate must take and earn a minimum score on the Graduate Management Admission Test (GMAT) prior to being allowed to sit for the CPA Exam. After four years of approved work experience, a successful candidate may be certified.
The goal is that students successfully completing the accounting program – certified public accountant major will be exposed to all the tools and skills necessary to be successful in an accounting career. They will have covered all the technical knowledge required and practiced its application. In addition, they will have been exposed to all of the technical subject material covered on the Uniform CPA exam. Students will demonstrate their acquired knowledge and abilities throughout the program within individual classes and in the capstone course.
The current business environment requires all prospective employees to have good communication skills, both written and oral, and to be able to interact with co-workers and clients in a professional manner. Employers also expect workers to have strong computational skills, to be computer literate and to be able to think critically. All students completing a program at Stark State College will be introduced, provided practice in, and be expected to master these basic competencies.





