Accounting at Marietta College

Throughout the accounting programs, the "why" as well as the "how" is emphasized. The desire to go beyond the mechanics of accounting is consistent with the liberal arts context of all Marietta's business majors and is exemplified by the inclusion of a course not normally found in undergraduate accounting curricula: Acct 460, Accounting Research. The course examines current issues in accounting by making extensive use of articles from professional journals and databases, and the Financial Accounting Research System (FARS) of authoritative accounting literature.

The Department of Economics, Management and Accounting offers three accounting programs: the 150-hour public accounting degree, the 120-hour accounting degree, and an accounting minor. An outline of each and the specific course requirements follow. The correct choice depends upon the student's situation and career goals. Students can consult any of the accounting faculty for help with course selection and career planning. Students who are planning to do graduate work in accounting should be aware that many graduate schools recommend that their entering students have a strong background in economics and mathematics, e.g., Economics 211, 212, and 349; and Mathematics 123 and 125. Students should check into the specific requirements of graduate programs in which they are interested since entrance requirements vary widely from program to program.

Most states have legislated a 150-hour education requirement for sitting for the Uniform Certified Public Accountants (CPA) examinations and subsequent certification as a CPA. Students at Marietta wishing to pursue the public accounting major enroll in a 150-hour bachelor of arts degree which satisfies the education requirements in nearly every state in the Union. The Marietta model is unusual and has several benefits, not the least of which is typical completion within 4 1/2 years without having to change colleges. Marietta offers an attractive tuition-free grant for the last semester of coursework in the 150-hour degree program.

Students can interact with accounting and business professionals through membership in the Marietta Society for Accounting and Business. Other opportunities for professional interaction exist through the local chapter of the West Virginia Society of CPAs. Pictured at left, Karen Osborne, principal with Rea & Associates, CPAs, in Marietta, chats with accounting students Melissa Yusko and Steve Bieniek at a recent dinner and program for outstanding accounting students. The Parkersburg Chapter of the West Virginia Society of CPAs sponsors several programs of interest for students, including a Job Fair usually held in October of each year, and presents an award to the College's outstanding senior accounting student.

All of our full-time accounting faculty members are CPAs with years of diverse experience. Marietta has formal ties to universities in China and Brazil and as is the case with the majority of Marietta's business faculty, the accounting instructors have recently been lecturing in those countries. While the faculty have a record of publishing and research -- often carried out jointly with students -- they are first and foremost teachers.

Students should consult the College Catalog to learn the graduation requirements for the degree programs. The College's General Education program requires students to experience a variety of disciplines, starting with a special First Year Seminar and continuing throughout the student's four years. Typically, students majoring in business subjects take their first business course in either the second semester of their freshman year or the first semester of their sophomore year.

The Accounting Faculty at Marietta

• Professor Edward H. Osborne- McCoy Professor of Accounting and Management and Lead Instructor for the Public Accounting Major
• Associate Professor Grace F. Johnson- McCoy Professor of Accounting and Management and Lead Instructor for the Accounting Major
  
  
• Michelle Brooker, adjunct
• Anda Coiner, adjunct
• Roger Lewis, adjunct

Accounting Major, 120-Hour Degree

The College offers two degrees with a concentration in accounting. The 150-hour Public Accounting degree equips students for the Uniform CPA examination. The "standard" 120-hour Accounting degree is ideal for students planning graduate work or immediate entry into the accounting profession and where the CPA qualification is not a requirement, e.g. industry and governmental/non-profit organizations. The 120-hour Accounting degree qualifies a student to take the Certified Management Accounting (CMA) examination.

Degree audit for 120-hour Accounting major

Public Accounting Major, 150-Hour Degree

Most states have introduced a 150-hour education requirement for sitting for the Uniform Certified Public Accounting (CPA) Examination and subsequent licensing as a Certified Public Accountant. Some states, such as Ohio, require two years' work experience before licensing is possible. There are minor distinctions among states as to specific requirements, but the 150-hour BA degree with a major in Public Accounting should meet the requirements of most states. If you are unsure about the requirements of the state in which you reside, you should contact one of the College's accounting faculty members.

It is possible to complete the 150-hour degree within four years if courses are taken in the summer, but we expect most students to complete the degree program with 4 1/2 years. Some, because of co-curricular activities such as athletics, may require 5 years. Marietta offers an attractive tuition-free grant for the last semester of coursework in the 150-hour degree program . In order to take advantage of the final semester tuition waiver, a student and her/his academic advisor must submit the tuition waiver form (in Word format) to Prof. Ed Osborne by the end of the student's junior year (defined by the College Catalog as 91 credit hours).

Zach Kerns, MC '02, from Elkins, West Virginia, majored in Public Accounting. Zach recently shared with us the outstanding news that he passed the Uniform CPA Examination on his first try in November, 2002. Here is his story.

"The 150-hour program was very demanding. However, I still had the flexibility to take other courses which interested me and the time to participate in many extracurricular activities and organizations. I played Varsity football for three years and rugby for one year. I was a member of Tau Pi Phi and Alpha Lambda Delta. I was also able to fit in work study periodically as a tutor and I participated in an afterschool program for elementary school children for a semester. The courses required for the public accounting major have all become very useful in my career.

"As a junior, I obtained an internship with a small public accounting firm in West Virginia, Doak Cuppett & Poling. The resume I was able to build by having the diverse classes such as accounting information systems, advanced Excel/Access/Word, management information systems, as well as the typical managerial accounting course and intermediate accounting courses helped me get this internship. Also working with projects on Peachtree Accounting and giving many PowerPoint presentations impressed the interviewers as well. Getting the internship and performing well led to my obtaining a position at the firm, which has since then merged into a larger firm named Dixon Odom PLLC, that has recently entered into the top 30 largest accounting firms in the country.

"Shortly after starting work after graduation I began preparing for the CPA exam. During my studying I began to realize how much of an asset my education at Marietta College was to me. When checking out the materials I needed to learn for the CPA exam I came to find that my education had covered all the bases. There wasn't an extremely large amount of new information to learn, I just had to memorize things I wish I had paid more attention to in school. After discussing with colleagues the extent of preparedness for the CPA exam that was rendered by our respective institutions I believe Marietta's public accounting program was first rate. I passed the CPA exam in my first sitting and I have to the education I received at Marietta College to thank for it." Zach Kerns, Class of 2002.

Degree audit for the 150-hour Public Accounting major

Accounting Minor

Requirements for a minor in Accounting: Accounting 201, 202, 301, 302, 303, and 311; and Management 220.

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Last update: 13-August-2007