Majors should be declared no later than the sophomore year. In order to declare a major or minor in Accounting, a student must have either a) a 2.5 cumulative University grade point average, or b) a 2.0 cumulative University grade point average and have earned a B grade in one course in the intended major or minor track.
A general principle followed by the department is that no more than three courses may be counted towards completing requirements in more than one program. For example, an Accounting major (12 units) also completing a Finance major (13.5 units), may not count more than three courses for both programs, so additional coursework (beyond 22.5 units) will be required to complete requirements for this combination of programs. Additionally, if the Accounting major is combined with another major or minor in the department (business administration major, finance major, management economics major, business minor), ACCT 341, ACCT 348, or ACCT 349 may only be utilized for one designation.
Only one unit of 495 may be counted and a maximum of two units from 490A, 490B, 491, and 495 may be counted toward any major in the Economics and Business department.
All elective courses must be upper-level (numbered 250 or above). Students must attain a minimum 2.0 grade point average in their major to graduate. Courses eligible to be counted in the major or minor cannot be taken credit/no entry. All pre-requisite courses must be successfully passed with a grade of C- or better to qualify for enrollment in the subsequent course.
A maximum of 13 units of credit in any one discipline (accounting, business, economics, or finance) and 17 total units of credit in the economics and business department may be counted in the 34 units required for graduation. Additional discipline or department units will result in greater than 34 units required for graduation.
A-Levels, International Baccalaureate, Advanced Placement, and Other Credits
Students who pass A-Levels in Accounting with a C or better will receive a total of only one credit, and that will be for ACCT 217.
Students who transfer courses to Ohio Wesleyan University should consult with the department chair regarding the appropriate credit to be awarded. If several courses are transferred at less than 1.0 unit (3.7 credits), additional courses may be required. For all majors and minors in the department, a majority of the courses must be completed at OWU.