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Accounting
ODU's Accounting Program is designed to provide students with the opportunity to develop an appropriate mindset and a value-based reasoning system as deemed necessary for entry-level accounting positions or for entry into graduate studies.
Degrees & programs offered through ODU's Undergraduate program:
  • Bachelor of Science in Accounting
  • Minor in Accounting
  • Certificate in Accounting
  • Specializations in Auditing or Taxation

Degree offered through ODU's Adult & Continuing Education program:

The accounting major will fulfill the minimum requirements for the CMA/CFM exams. A student wishing to apply for the Uniform CPA exam will need to meet the 150-credit college degree program requirement of the examination board. Students must consult with their academic advisor if they are interested in completing the 150-credit college degree program.

All of the accounting courses are designed to enhance the students' knowledge, skills and abilities related to the University core competencies of reasoning, communication, collaboration, reflectivity and information technology.
  • Sample 4-Year Plan for Accounting Majors
    The course plan below is a sample plan for your major; it does not and should not replace meeting with your Academic Advisor to map out the best course plan that suits your individual academic goals and placement upon initial registration.

    Classes listed may not necessarily be offered during a particular term. 

    Year 1
    Fall Semester Spring Semester
    ENG 110 ENG 111
    CORE 179 ACT 220
    ECN 207 BUS 220
    ACT 210 CIS 107
    MTH 140 ECN 208
    Year 2
    Fall Semester Spring Semester
    ACT 310 ACT 320
    BUS 240 ACT 340
    CORE 279 BUS 250
    LNG 242 BUS 318
    Social/Behavioral Science THL
    Year 3
    Fall Semester Spring Semester
    CORE 379 ACT 430
    ACT 421 ACT 422
    BUS 343 PHL 346
    LIT THL
    PHL HST
    Year 4
    Fall Semester Spring Semester
    ACT 440
    		 BUS 479
    FIN 325
    		 Required Elective
    Natural Science
    		 Elective 
    Art/Music/Theatre
    		 Elective
    Elective
    		 Elective
    • Required elective: choose one 3-credit course from the following: ACT 260, ACT 270, ACT 355, ACT 360, ACT 410, ACT 425, ACT 450, IBA 311
    • Other electives should be towards minor or graduate school prerequisites (meet with Advisor) and all students need 120 credits (15 credits per semester) to graduate in 4 years 

    Faculty Advisors should help students pick Emphasis Electives and Minors based on career path. 

Course Requirements

  • B.S. in Accounting
    Students must complete the degree requirements for the Bachelor of Science in addition to the major requirements listed below. Major Courses
    Courses Credits
    ACT 310 Intermediate Accounting I 3*
    ACT 320 Intermediate Accounting II 3*
    ACT 340 Cost Accounting 3*
    ACT 421 Individual Taxation 3*
    ACT 422 Business Taxation & Research 3*
    ACT 430 Auditing & Assurance Services 3*
    ACT 440 Advanced Accounting 3*
    Select one course from the following:

    Courses Credits
    ACT 310 Intermediate Accounting I 3*
    ACT 270 Fraud Examination 3*
    ACT 355 Internal Auditing 3*
    ACT 360 Forensic Accounting 3*
    ACT 410 Accounting Information Systems 3*
    ACT 425 Income Tax Practicum/VITA 3*
    ACT 450 Advanced Tax Law 3*
    IBA 311 International Accounting & Finance 3*
    Business Core Courses

    Courses Credits
    ACT 210 Accounting for Financial Decision Making 3*
    BUS 220 Principles of Marketing 3*
    BUS 240 Management & Organization Behavior 3*
    BUS 250 Legal Environments of Business 3*
    BUS 318 Business & Society 3*
    BUS 343 Human Resource Management 3*
    BUS 479 CORE: Strategic Management 3*
    FIN 325 Managerial Finance 3*
    ECN 207 Principles of Microeconomics 3*
    ECN 208 Principles of Macroeconomics 3*
    Select one course from the following:

    Courses Credits
    CIS 107 Computer Applications

    OR (if qualified):

    CIS 234 Database Management Systems
    		 3



    3
    Required Correlatives

    Courses Credits
    MTH 140 Introduction to Statistics 3
    PHL 346 Principles of Business Ethics 3
    Total Credits Required 66
  • Minor in Accounting
    Courses Credits
    ACT 210 Accounting for Financial Decision Making 3
    ACT 220 Accounting for Managerial Decision Making 3
    ACT 310 Intermediate Accounting I 3
    ACT 320 Intermediate Accounting II 3
    ACT Elective Credits 6
    Total Credits Required 18
  • Certificate in Accounting
    Course Requirements
    Courses Credits
    ACT 210 Accounting for Financial Decision Making 3*
    ACT 220 Accounting for Managerial Decision Making 3*
    ACT 310 Intermediate Accounting I 3*
    ACT 320 Intermediate Accounting II 3*
    ACT 340 Cost Accounting 3*
    ACT 410 Accounting Information Systems 3*
    ACT 421 Individual Taxation 3*
    ACT 422 Business Taxation & Research 3*
    ACT 430 Auditing and Assurance Services 3*
    ACT 440 Advanced Accounting 3*
    Total Credits Required 30
    * Used to calculate the Certificate GPA
  • Specialization in Auditing
    Open only to students completing a major in accounting.
    Courses Credits
    ACT 270 Fraud Examination 3
    ACT 355 Internal Auditing 3
    ACT 360 Forensic Accounting 3
    ACT 430 Auditing & Assurance Services 3
    Total Credits Required 12
  • Specialization in Taxation
    Open only to students completing a major in accounting.
    Courses Credits
    ACT 421 Individual Taxation 3
    ACT 422 Business Taxation & Research 3
    ACT 425 Income Tax Practicum/VITA 3
    ACT 450 Advanced Tax Law 3
    Total Credits Required 12