DEGREE PROGRAM CHECK SHEET

Complete all Institutional Graduation Requirements (Including University Writing Requirement, Diversity Requirement, General Education Requirement, etc.) as provided at http://www.eou.edu/registrar.

Program Requirements: Accounting with a concentration in Forensic Accounting is a minimum 113 graded credit hour degree. A grade of “C-” or better is required for each course counting towards the major, but a cumulative GPA of at least a 2.00 is required for completion of the major. No classes may be taken for S/U credit.

STAT 243 is a required pre-requisite for this program. [Online students complete STAT 243A/243B in lieu of STAT 243]

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LOWER DIVISION REQUIRED COURSES: 26 credits

Course Number	Course Title	Credits	Prerequisites
ACCT 211	Financial Accounting	4	MATH 070
ACCT 213	Managerial Accounting	4	ACCT 211
BA 225	Business Communications [UWR]	4	WR 121
BA 254	Business Law	4
ECON 201	Microeconomics [SSC]	5	MATH 095 or MATH 098
ECON 202	Macroeconomics [SSC, UWR]	5	MATH 095 or MATH 098

UPPER DIVISION REQUIRED COURSES: 67 credit hours

Course Number	Course Title	Credits	Prerequisites
BA 303	Information Management	4	BA 231 & CS 161 (or CS 161A)
ACCT 303	Accounting Information Systems and Management	4	ACCT 211 & BA 231
BA 313	Principles of Finance	4	BA or ACCT 213, 303, ECON 202 & STAT 243
BA 321	Principles of Management	4
ACCT 333	Taxation of Individuals	3	ACCT 211
ACCT 334	Taxation of Corporations	3	ACCT 333
BA 354	Business Law II	4	BA 254
BA 381	Operations Management	4	ACCT 303, BA 321, STAT 243
ACCT 383	Intermediate Accounting I	3	ACCT 211
ACCT 384	Intermediate Accounting II	3	ACCT 383
ACCT 385	Intermediate Accounting III	3	ACCT 384
ACCT 390	International Accounting	4	ACCT 385
ACCT 411	Ethics & Accountants Professional Responsibility [UWR]	4	ACCT 383
ACCT 420	Government & Non-Profit Accounting	4	ACCT 384
ACCT 421	Cost Management	4	ACCT 213
ACCT 424	Auditing & Assurance Services [UWR]	4	ACCT 385
ACCT 428	Forensic Accounting & Fraud Examination	4	ACCT 424
ACCT 498	Advanced Financial Accounting	4	ACCT 385

FORENSIC ACCOUNTING CONCENTRATION: 20 credits

Course Number	Course Title	Credits	Prerequisites
ACCT 429	Advanced Forensic Accounting	4	ACCT 428
ACCT 461	Internal Control Systems	4	ACCT 428
ACCT 470	White Collar Crime	4	BA 354
ACCT 471	Interviewing Techniques for Fraud Investigation	4	BA 354
ACCT 472	Corporate Governance	4	BA 354

Total credits required for major: 113

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NOTE: Students may not declare the Business minor in conjunction with the Accounting degree.

NOTE: Students intending on sitting for the:

Oregon CPA exam can find the requirements at the following link: https://www.oregon.gov/boa/Pages/Home.aspx

CPA exam in any other state, consult your state’s individual accounting body.

The National Association of State Boards of Accountancy(NASBA) governs CPA exam standards: https://nasba.org/exams/cpaexam/

Certified Managerial Accountant (CMA) exam can find the requirements at the following link: https://www.imanet.org/cma-certification?ssopc=1

Certified Fraud Examiner (CFE) exam can find the requirements at the following link: https://www.acfe.com/become-cfe-qualifications.aspx

EPCC update April 2020