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 Record Exam 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 technology – certified public accountant option 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.

Suggested Course Sequence

For course descriptions visit here.

First Semester		Credit Hours
BUS101	Business Student Success Seminar	1
ENG124	College Composition †	3
BUS123	Business Mathematics	4
BUS121	Business Administration	4
ACC132	Financial Accounting *	4
ACC127	Quantitative Business Statistics	4
		20
Second Semester
ENG230	Business Communication	3
BCA120	Business Computer Applications ***	4
ACC221	Intermediate Accounting I	4
ACC133	Managerial Accounting	4
BUS221	Microeconomics	3
		18
Third Semester
COM121	Effective Speaking	3
ACC124	Individual Taxation	4
ACC222	Intermediate Accounting II	4
ACC223	Cost Accounting	4
	Accounting Elective ****	3
		18
Fourth Semester
ACC225	Auditing	4
FIN220	Business Finance	4
ACC130	Business Law and Ethics	3
	Social Sciences Elective **	3
	Accounting Elective ****	3
		17
	TOTAL CREDITS	73

† Based on SSC placement score
* May elect to take ACC121 as an introduction to accounting prior to taking this course.
** Select from PSY121, PSY124, SOC121, SOC122, SOC225
*** Successful completion of AOT102, AOT104, AOT105 and AOT106 is equivalent to and may be substituted for BCA120.
**** Select from ACC226, ACC228, ACC232, FIN223, BTD223