Kramer School of Accountancy and Information Sciences

Bachelor of Science in Business Administration in Accountancy

Ranked #1 in Ohio for CPA Pass Rate and Bloomberg #1 for Career Readiness

Boler holds Association to Advance Collegiate Schools of Business (AACSB) accreditation at the undergraduate and graduate levels, and the accountancy program has independent AACSB accreditation, a distinction held by only one percent of business programs worldwide.

Accounting is recognized as a basic component of business management. Managers, investors, and creditors use accounting to stay informed of the financial status of the business enterprise for control, decision making, and investing. Accounting, “the language of business”, is fundamental to successful management and the basis for maintaining credible stewardship of any sizable organization.

Program Information

Most Boler graduates become Certified Public Accountants and serve within public accounting firms, public and private corporations, and government bodies and municipalities. Over the past decade, Boler accountancy graduates have been among the nation’s top performers on CPA exam pass rates. Boler is proud of its near 100% job placement for all Accountancy graduates.

The largest and most well-known firms (Big Four Deloitte, PricewaterhouseCoopers, Ernst & Young, KPMG) comprise the four largest professional services networks in the world, offering audit, assurance services, taxation, management consulting, advisory, actuarial, corporate finance and legal services. The Big Four handle most audits for public companies as well as many private companies. This group was once known as the “Big Eight”, and was reduced to the “Big Six” and then “Big Five” by a series of mergers. The Big Five became the Big Four after the fall of Arthur Andersen in 2002, following its involvement in the Enron scandal.

As a Boler accounting student, you will gain a distinct balance of Ignation values, broad knowledge and specific skills/tools needed to flourish in a changing profession.

Your broad core and business knowledge will help you to:
- Balance sometimes competing customer/stakeholder/sustainability priorities
- Advocate for long-term and ethical leadership and strategy
- Anticipate and adapt to changing market conditions
- Communicate with the clarity needed to build investor and stakeholder confidence
- Inform and model fair-minded management that attracts and retains critical talent
Hands-on experience and exposure to emerging trends will set you apart in the job market.

Boler accountancy graduates pursue and secure top internships at large and mid-sized firms across Northeast Ohio and nationally. This early professional experience empowers Boler graduates to perform among the nation’s best on CPA exam pass rates, and underscores Boler’s near 100% job placement for all Accountancy graduates.Your broad core and business knowledge will help you to:Hands-on experience and exposure to emerging trends will set you apart in the job market.

U.S. Financial and Regulatory Hubs: Visit major financial and regulatory hubs in the U.S., and meet with professionals, firms, regulators, and standard setters that play major roles in the accounting profession.
- This program runs in January each year before the start of spring semester, and typically includes stops in two major U.S. cities (e.g., New York City and Washington D.C.).
- This trip is intended for senior accounting majors, but others will be considered if space allows.
- For more information, contact Dr. Petzel (apetzel@jcu.edu) or Dr. Sheldon (msheldon@jcu.edu).

Core Courses

Students must complete the University’s Integrative Core Curriculum in addition to the Boler Core Curriculum. In completing the Integrative Core Curriculum, Boler College of Business students must take PL2086 (Business Ethics) as one of the choices in the category of Jesuit Heritage.

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Major Courses

Major Courses
AC 3033	Intermediate Accounting I Preparation and analysis of the income statement, the statement of comprehensive income, the balance sheet, and the statement of cash flows. Coverage of key issues in financial reporting, including receivables and inventories. Prerequisite: AC 201 or AC 2201 (min grade C) and AC 202 or AC 2202 (min grade C). Corequisite or Prerequisite: AC 2210 (min grade C).
AC 3304	Intermediate Accounting II Preparation and analysis of the income statement, the statement of comprehensive income, the balance sheet, and the statement of cash flows. Coverage of key issues in financial reporting, including property, plant, and equipment, debt, stockholders' equity, leases, accounting changes, error correction, statement of cash flows, and international financial reporting standards (IFRS). Prerequisite: AC 3303 or AC 303 (min grade C).
AC 3312	Cost Analysis & Budgetary Control Difference between managerial and financial accounting; cost terminology and behavior; ethical and behavioral considerations for the management accountant; analysis and technology to support costing methods for different types of manufacturing processes; budgets for planning and control of operations; cost and profit analysis for decision making. Prerequisite: AC 2202 or AC 202 (min grade C).
AC 3321	Principles of Federal Taxation Primary focus on determination of the elements of taxable income and computation of tax and tax credits for various taxpayers. Includes discussion of the theory of taxation. Preparation of returns used to illustrate theory. Prerequisite: AC2202 or AC202 (min grade C).
AC 3341	Accounting Information Systems Introduction to, analysis and understanding of the role of accounting information systems in business organizations; operation and evaluation of computerized accounting systems; internal control. Prerequisite: AC2202 or AC202 (min grade C) and AC2210 or AC210 (min grade C).
AC 4431	Auditing Auditing standards, ethics, audit reports, accountants’ legal liability, the effects of Sarbanes-Oxley and the PCAOB, changes from the ASB Clarity project, and other audit concepts and procedures. Major emphasis is on public accounting and financial auditing, but coverage is extended to the field of internal auditing and operational auditing. Prerequisite: AC 3303 or AC 303 (minimum grade of C).

Majors must pass a comprehensive examination before graduating from the University. Seniors should take this examination in the semester they intend to complete the undergraduate accountancy curriculum. Those who fail the first written comprehensive will normally be given a second examination. Students who fail both examinations will be required to show evidence of further study in accounting and will subsequently be retested.

Accounting Electives

Accounting Electives
AC 4422	Advanced Entity Taxation Designed to acquaint students with significant tax issues for taxpaying entities. A review of tax policy, effective tax planning techniques, corporate tax issues, and multi-jurisdictional issues. Recommended for students wishing to pursue a career in taxation. Prerequisite: AC 3321 or AC 321.
AC 4423	Advanced Individual Taxation This course covers advanced individual taxation topics, including determination of basis in passthrough entities; deferred compensation, retirement, and equity-based compensation; estate, gift, and trust taxation. Prerequisite: AC 3321 or AC 321.
AC 4456	Emerging Technologies in Accounting This course surveys emerging technologies and examines their potential impact on accounting. Students will read about and actively discuss cutting-edge technologies through the lens of the accounting profession. Many technologies will also include a hands-on component using case studies, allowing students to directly engage with the technologies that are shaping the future of accounting. Prerequisite: AC 3303 or AC 303 (minimum grade C).
AC 4486	Tax Research in Practice Focuses on the tax research process, with emphasis on identifying issues and facts, assessing authority, developing analytical skills, exercising professional judgement, and communicating findings. Case studies will provide opportunities for students to apply all aspects of the research process to client scenarios. Prerequisite: AC 3321 or AC 321 or permission of the instructor.
AC 4488	Advanced Financial Accounting I Coverage of select higher level financial accounting topics, including the consolidation process, government accounting, leases, and pensions. Select cost accounting methods and concepts will also be covered. Prerequisite: AC 3303 or AC 303 (minimum grade of C).
AC 4489	Advanced Financial Accounting II Coverage of select higher level financial accounting topics, including the consolidation process, government accounting, leases, and pensions. Select cost accounting methods and concepts will also be covered. Prerequisite: AC 3303 or AC 303 (minimum grade of C).
AC 4980	Independent Study Research project supervised by a department member willing to act as advisor. The student selects an aspect of accounting, establishes goals, and develops a study plan that must be approved by the chair and filed with the dean’s office. Consult the chair for established guidelines established for such study. Prerequisite: Accountancy major with an overall GPA of 3.0 or higher; permission of chair and faculty member.
AC 4405	Seminar in Accounting Contemporary issues in accounting not covered in depth in other department courses. Specific topics, methods of presentation, and student requirements will be designated by the seminar leader. Online course. Prerequisite: AC 3303 or AC 303 (min grade C and/or as announced).

Students must choose two electives for a total of 6 credit hours.

Required Support Courses

Required Support Courses
AC 2210	Business Analytics in Accounting A survey course that addresses the use of data analytic tools and techniques in a general accounting context. Topics to be covered include data collection, storage and sharing through the use of technology tools and the inherent risks and ethical issues involved; the use of business analytics techniques to gain insights from data to solve accounting problems; exposure to some of the most commonly used business intelligence software packages; and approaches to successfully communicate the results of analyses using analytics. Prerequisite: BI 100 or BI 1100.

AC 2210

Business Analytics in Accounting
A survey course that addresses the use of data analytic tools and techniques in a general accounting context. Topics to be covered include data collection, storage and sharing through the use of technology tools and the inherent risks and ethical issues involved; the use of business analytics techniques to gain insights from data to solve accounting problems; exposure to some of the most commonly used business intelligence software packages; and approaches to successfully communicate the results of analyses using analytics. Prerequisite: BI 100 or BI 1100.

Recent Placements

Student Organizations

As an accounting student, or a soon-to-be accounting professional, you want to build your knowledge and discover the best options for your career. The Accounting Club is a fantastic way of doing that! Check out ways to get involved by joining a student organization.

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Read an Alumni Success Story

Molly Cheraso was passionate about her job as an accountant at KeyBank. She wanted to pursue an MBA program that would allow her to grow in her position faster.

Meet Molly

6%

Job Growth Expected for Accountants and Auditors from 2021 to 2031 (U.S. Bureau of Labor Statistics, 2021)

50/50

Balance of Male and Female New Accounting Graduates

$77,250

Average Annual Salary for CPA’s in the United States (U.S. Bureau of Labor Statistics, 2021)

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