Sep 21, 2021  
OHIO University Undergraduate Catalog 2020-21 
OHIO University Undergraduate Catalog 2020-21 [Archived Catalog]

Accounting Technology Major (A.A.B.)

Major code AA5002

College of Business  
Accountancy, School of  
Copeland Hall 514
Athens, OH 45701
Phone:  740.593.2020
Fax:  740.593.2412

Janet Becker, contact person or any regional campus student services office

Available at the following locations:

  • Lancaster
  • Southern

Program Overview

The accounting technology program at Ohio University-Lancaster, Ohio University Southern, and Ohio University Chillicothe offer a two-year program for accounting technicians leading to the Associate in Applied Business degree. Program graduates are prepared to enter the workforce in junior accounting positions in a number of sectors, after fulfilling the degree requirements of accounting technology career choices and completing applied business core courses plus some electives.

Because accounting technology students attend many classes with students from other majors, they are exposed to the broadening experience open to all those attending the campus. The only exceptions are the more advanced accounting courses required of students in the accounting technology major. The same responsibilities and standards of academic achievement apply to all Ohio University Lancaster and Ohio University Southern students, regardless of their major.

Admissions Information

Freshman/First-Year Admission

No requirements beyond University admission requirements.

Change of Program Policy

No selective or limited admission requirements.

External Transfer Admission

No requirements beyond University admission requirements.

Opportunities Upon Graduation

Graduates have obtained employment with government, hospitals, school broads, CPA firms, retail stores, corporations, with duties including payroll, accounts receivable, general ledger bookkeeping, auditing, and tax return preparation. Opportunities for students at the completion of the program include account analyst, accounting clerk, accounts receivable clerk, accounts payable clerk, insurance clerk, payroll clerk, junior accountant, staff accountant, and staff auditor.

Program Learning Outcomes

Upon completion of the accounting technology major, students will be able to:

  • Identify, interpret, and analyze basic business transactions
  • Identify and describe the accounting cycle and apply accounting principles under both a manual system and at least one modern accounting software system.
  • Describe, prepare, and analyze general purpose financial statements. 
  • Use financial reports and statistical techniques to understand a company’s health and aid in decision making.
  • Effectively use modern spreadsheet and/or other technology to aid in decision making.
  • Identify and describe the effects of taxation on individuals and the business entity.
  • Identify and describe the managerial accounting functions required for effective business decisions.


Technical Associate Degree Requirements

The minimum requirement for the Associate in Applied Business (A.A.B.) or the Associate in Applied Science (A.A.S.) degree is the completion of 60 credits with a 2.0 accumulative GPA in both the major area of study and all course work attempted at Ohio University. A maximum of 15 credits earned through prior learning assessment may be applied to any technical associate degree. You must earn a minimum of 18 semester credit hours while enrolled at Ohio University, and you must earn a minimum of 50 percent of coursework taken to fulfill your major concentration in residence with resident credit as defined in the Graduation Requirements – Universitywide  section. You also must meet Ohio University General Education requirements for associate degrees. (See Graduation Requirements - Universitywide section)

To earn a technical associate’s degree, you must complete an Application for Update of Program(s), available from any college office or regional campus student services office.

Major Hours Requirement

The accounting technology major requires a minimum of 61 hours.

General Education Tier I English Requirement

Complete the following course:

General Education Tier I Quantitative Skills

Accounting Technology Core Courses

Complete the following courses:

Complete one of the following communication courses:

Tier II Social Science

  • Complete a Tier II social science course (2SS).

Any social science course used to fulfill another accounting technology requirement cannot be used to fulfill this requirement. 

Accounting Technology Major Requirements

Complete the following courses:

Complete one of the following management courses:

Complete three courses from the following:

May complete one of the following courses:

May complete one of the following courses:

May complete one of the following courses:

  • Any 2000-level MGT course not previously used.
  • Any 3000-level BUSL course not previously used.

May complete one of the following courses:

  • Any 2000-level ATCH course not previously used.
  • Any 2000-level BMT course not previously used.
  • Any 2000-level CTCH course not previously used.