Accounting
https://business.uoregon.edu/departments/accounting
Angela K. Davis, Director
Undergraduate Advising Office
203 Peterson Hall
Accounting students are highly recruited by a variety of organizations—taking positions in public accounting firms, industry, and government. Accountants deal with issues ranging from the design of information systems to the formulation of acquisition strategies. Given the growing internationalization of business, career paths can even lead to exciting opportunities abroad. Accounting graduates of the University of Oregon include Phil Knight, Nike cofounder and chairman, and Charles H. Lundquist, the namesake of the UO business college.
The challenging curriculum emphasizes the development of skills in problem-solving, analytical reasoning, and written and oral communication. Students participate in various real-world projects and obtain considerable computer experience. The relatively small size of the program allows meaningful student-faculty interaction. The School of Accounting is one of only 120 accounting programs accredited by AACSB International.
Faculty
Dane M. Christensen, associate professor (corporate misconduct, corporate social responsibility). BA, 2003, Oregon State; BS, 2004, MActg, 2005, Oregon; PhD, 2013, Arizona. (2016)
Robin P. Clement, Robert and Lois Braddock Distinguished Senior Instructor II (consolidations, financial accounting theory); director, master of accounting program; academic director, sports product management. BSBA, 1979, Ohio State; MBA, 1983, Wisconsin, Milwaukee; PhD, 1994, Michigan State. (2003)
Angela K. Davis, Jack O. Rickli Professor of Business (financial reporting, valuation). BS, 1993, Idaho; PhD, 2001, Washington. (2006)
Kari Day, instructor. BS, 2002, MS, 2002, Oklahoma City; DBA, 2017, Northcentral. (2018)
Shannon Dolan, instructor [profit sharing 401(k) plan administration, compliance, and design]. BA, 2000, MS, 2001, Oregon. (2013)
Qintao Fan, associate professor. BA, 1996, Renmin University of China; MA, 1998, Maryland, College Park; MS, 2001, PhD, 2004, Stanford. (2016)
Gudrun K. Granholm, instructor. MBA, 1975, Stanford. (2013)
David A. Guenther, Scharpf-Knight Professor in Business (effects of income taxes, economic effects of international accounting differences). BA, 1976, California State, San Bernardino; PhD, 1990, Washington. (2005)
Michele C. Henney, Bashaw Senior Instructor II of Accounting (auditing, corporate governance); program manager, Cameron Center for Finance and Securities Analysis. BS, 1982, California State; MS, 1988, Golden Gate; PhD, 1994, Oregon. (2004)
Nicole Bastian Johnson, associate professor (managerial incentives, performance measurement). BS, 1996, MAcc, 1996, Brigham Young; MS, 2002, PhD, 2005, Stanford. (2013)
Drummond Kahn, instructor (auditing). BA, 1989, Whitman; MS, 1990, Oregon. (2000)
Linda K. Krull, associate professor (capital structure decisions, effects of taxes on corporate financial reporting and investment); coordinator, doctoral program. BS, 1992, Indiana; MAcc, 1994, Florida; PhD, 2001, Arizona. (2008)
Steven Roy Matsunaga, Charles E. Johnson Memorial Professor of Accounting (corporate governance, managerial incentives). BA, 1979, San Francisco State; MBA, 1984, William and Mary; PhD, 1992, Washington. (1992)
Sarah Nutter, professor (impact of taxes and taxation structures, institutional and individual behavior); Edward Maletis Dean. BS, Ferris State; MBA, PhD, Michigan State. (2017)
Stephanie Peel, instructor pro tem. BS, 1990, Washington, St. Louis. (2018)
Kyle Peterson, associate professor (comparability, disclosure). BS, 2001, MAcc, 2001, Brigham Young; PhD, 2008, Michigan, Ann Arbor. (2008)
Joel Sneed, senior instructor (accounting information systems, financial and international accounting). BS, 1986, MBA, 1988, Appalachia State; MS, 1997, PhD, 2001, Arizona. (2000)
Michael P. Tomcal, senior instructor (financial accounting, cost accounting, federal taxation). BS, 1982, DePaul; MEd, 2005, Oregon State; MActg, 2005, Oregon. (2006)
Brady J. Twedt, assistant professor (capital markets, information intermediaries). BS, 2009, Utah State; PhD, 2013, Texas A&M. (2018)
Ryan J. Wilson, Richard W. Lindholm Professor of Taxation (corporate governance and tax planning, financial accounting for income taxes); director, doctoral program;. BS, 1999, Oregon; PhD, 2007, Washington. (2013)
Emeriti
Helen Gernon, professor emerita. BBA, 1968, Georgia; MBA, 1972, Florida Atlantic; PhD, 1978, Pennsylvania State; CPA, Florida. (1978)
Raymond D. King, professor emeritus. BS, 1971, Montana State; MBA, 1974, Montana; PhD, 1980, Oregon; CPA, Montana. (1982)
Dale Morse, professor emeritus. BA, 1969, MBA, 1975, Oregon; PhD, 1978, Stanford. (1991)
The date in parentheses at the end of each entry is the first year on the University of Oregon faculty.
Four-Year Degree Plan
The degree plan shown is only a sample of how students may complete their degrees in four years. There are alternative ways. Students should consult their advisor to determine the best path for them. Milestones are not specific to one course unless explicitly stated. Please visit the website for more information.
Bachelor of Arts in Accounting
| First Year | |||
|---|---|---|---|
| Fall | Milestones | Credits | |
| BA 101 | Introduction to Business | 4 | |
| BA 199 | Special Studies: [Topic] | 1 | |
| Academic Residential Community or FIG seminar | |||
| MATH 111 | College Algebra | 4 | |
| TLC 199 | Special Studies: [Topic] (Study Skills coursework) | 1 | |
| First term of first-year second-language sequence | 5 | ||
| Review the holistic requirements for admission to the major and establish a plan for developing these traits | |||
| Credits | 15 | ||
| Winter | |||
| EC 201 | Introduction to Economic Analysis: Microeconomics | 4 | |
| MATH 241 | Calculus for Business and Social Science I | 4 | |
| WR 121 | College Composition I | 4 | |
| Second term of first-year second-language sequence | 5 | ||
| Meet with an academic advisor to make a long-term plan | |||
| Get involved in a club or activity. | |||
| Use Career Services this year to learn to write an evidence-based cover letter and résumé. | |||
| Credits | 17 | ||
| Spring | |||
| EC 202 | Introduction to Economic Analysis: Macroeconomics | 4 | |
| WR 122 or WR 123 |
College Composition II or College Composition III |
4 | |
| Third term of first-year second-language sequence | 5 | ||
| General-education course in science | 4 | ||
| Consider applying for the job shadow program. Plan to attend the spring career fair to network and learn. | |||
| Credits | 17 | ||
| Total Credits | 49 | ||
| Second Year | |||
|---|---|---|---|
| Fall | Milestones | Credits | |
| ACTG 211 | Introduction to Accounting I | 4 | |
| MATH 243 | Introduction to Methods of Probability and Statistics | 4 | |
| First term of second-year second-language sequence | 4-5 | ||
| General-education social science course that also satisfies a multicultural requirement | 4 | ||
| Meet an advisor regarding progress toward admission | |||
| Learn to use Duck Connect | |||
| Credits | 16-17 | ||
| Winter | |||
| ACTG 213 | Introduction to Accounting II | 4 | |
| General-education course in arts and letters | Prepare major application | 4 | |
| Second term of second-year second-language sequence | Meet Lundquist peer educator | 4-5 | |
| General-education course in science | Complete practice interview | 4 | |
| Credits | 16-17 | ||
| Spring | |||
| BA 240 | Spreadsheet Analysis and Visualization | 4 | |
| Third term of second-year second-language sequence | 4-5 | ||
| General-education arts and letters course that also satisfies a multicultural requirement | 8 | ||
| Consider summer leadership program in accounting | |||
| Apply for business major within the first week of the term you are completing business premajor requirements. | |||
| Credits | 16-17 | ||
| Total Credits | 48-51 | ||
| Third Year | |||
|---|---|---|---|
| Fall | Milestones | Credits | |
| ACTG 350 | Intermediate Accounting I | 4 | |
| BA 308 | Leadership and Communication | 4 | |
| OBA 311 | Business Analytics I | 4 | |
| If studying abroad, select a program and finalize term to attend | |||
| Credits | 12 | ||
| Winter | |||
| ACTG 351 | Intermediate Accounting II | 4 | |
| FIN 316 | Financial Management | 4 | |
| OBA 312 | Business Analytics II | 4 | |
| General-education course in arts and letters | Attend career fairs | 4 | |
| Credits | 16 | ||
| Spring | |||
| ACTG 352 | Intermediate Accounting III | 4 | |
| FIN 311 | Economic Foundations of Competitive Analysis | 4 | |
| MGMT 311 | Managing People in Organizations | 4 | |
| Elective course | 4 | ||
| Consider applying for a master of accounting program if CPA is the goal | |||
| Credits | 16 | ||
| Total Credits | 44 | ||
| Fourth Year | |||
|---|---|---|---|
| Fall | Milestones | Credits | |
| ACTG 450 | Advanced Financial Accounting | Attend Meet the Firms | 4 |
| ACTG 470 | Federal Taxation | Utilize networking events | 4 |
| MKTG 311 | Marketing Management | 4 | |
| Credits | 12 | ||
| Winter | |||
| ACTG 360 | Cost Accounting | Apply for graduation | 4 |
| BA 325 | Business Law and Ethics | 4 | |
| Elective course | 4 | ||
| OBA 335 | Operations Management | 4 | |
| Credits | 16 | ||
| Spring | |||
| ACTG 440 | Auditing | Register for commencement | 4 |
| BA 453 | Business Strategy and Planning | 4 | |
| Elective course | 4 | ||
| Credits | 12 | ||
| Total Credits | 40 | ||
Bachelor of Science in Accounting
| First Year | |||
|---|---|---|---|
| Fall | Milestones | Credits | |
| BA 101 | Introduction to Business | 4 | |
| MATH 111 | College Algebra (Beginning mathematics course may change based on placement or transfer work) | 4 | |
| General-education course in arts and letters | 4 | ||
| General-education course in social science | 4 | ||
| Review the holistic requirements for admission to the major and establish a plan for developing these traits | |||
| Attend study-abroad and club fairs in first term | |||
| Credits | 16 | ||
| Winter | |||
| EC 201 | Introduction to Economic Analysis: Microeconomics | 4 | |
| MATH 241 | Calculus for Business and Social Science I | 4 | |
| WR 121 | College Composition I | Use Career Services | 4 |
| General-education arts and letters course that also satisfies a multicultural requirement | Get involved in a club | 4 | |
| Meet with an academic advisor to make a long-term plan | |||
| Credits | 16 | ||
| Spring | |||
| EC 202 | Introduction to Economic Analysis: Macroeconomics | 4 | |
| WR 122 or WR 123 |
College Composition II or College Composition III |
Attend the spring career fair | 4 |
| General-education course in arts and letters | Access tutoring resources | 4 | |
| General-education course in science | 4 | ||
| Credits | 16 | ||
| Total Credits | 48 | ||
| Second Year | |||
|---|---|---|---|
| Fall | Milestones | Credits | |
| ACTG 211 | Introduction to Accounting I | 4 | |
| MATH 243 | Introduction to Methods of Probability and Statistics | Learn Duck Connect | 4 |
| Group-satisfying arts and letters course (for global context) | 4 | ||
| Nonbusiness breadth course | 4 | ||
| Meet with an advisor regarding progress toward admission | |||
| Credits | 16 | ||
| Winter | |||
| ACTG 213 | Introduction to Accounting II | 4 | |
| Nonbusiness elective course | 4 | ||
| Group-satisfying science courses | Prepare major application | 8 | |
| Complete a practice interview on interview stream (Duck Connect); meet Lundquist peer educator about informational interviews | |||
| Credits | 16 | ||
| Spring | |||
| BA 240 | Spreadsheet Analysis and Visualization | 4 | |
| Global context course | 4 | ||
| General-education course that also satisfies a multicultural requirement | 4 | ||
| Nonbusiness elective course | Summer leadership program | 4 | |
| Apply for business major within the first week of the term the term you are completing prebusiness requirements | |||
| Credits | 16 | ||
| Total Credits | 48 | ||
| Third Year | |||
|---|---|---|---|
| Fall | Milestones | Credits | |
| ACTG 350 | Intermediate Accounting I | 4 | |
| BA 308 | Leadership and Communication | 4 | |
| OBA 311 | Business Analytics I | Summer internship | 4 |
| Credits | 12 | ||
| Winter | |||
| ACTG 351 | Intermediate Accounting II | 4 | |
| FIN 316 | Financial Management | 4 | |
| Nonbusiness breadth course | Attend career fairs | 4 | |
| OBA 312 | Business Analytics II | 4 | |
| Credits | 16 | ||
| Spring | |||
| ACTG 352 | Intermediate Accounting III | Utilize networking events | 4 |
| FIN 311 | Economic Foundations of Competitive Analysis | 4 | |
| Nonbusiness elective course | 4 | ||
| MGMT 311 | Managing People in Organizations | 4 | |
| Consider applying for a master of accounting program if CPA is the goal | |||
| Credits | 16 | ||
| Total Credits | 44 | ||
| Fourth Year | |||
|---|---|---|---|
| Fall | Milestones | Credits | |
| ACTG 450 | Advanced Financial Accounting | Attend Meet the Firms | 4 |
| ACTG 470 | Federal Taxation | 4 | |
| MKTG 311 | Marketing Management | 4 | |
| Group-satisfying science course | 4 | ||
| Credits | 16 | ||
| Winter | |||
| ACTG 360 | Cost Accounting | Apply for graduation | 4 |
| OBA 335 | Operations Management | 4 | |
| BA 325 | Business Law and Ethics | 4 | |
| Credits | 12 | ||
| Spring | |||
| ACTG 440 | Auditing | Register for commencement | 4 |
| BA 453 | Business Strategy and Planning | 4 | |
| Nonbusiness breadth course | 4 | ||
| Credits | 12 | ||
| Total Credits | 40 | ||
Courses
ACTG 199. Special Studies: [Topic]. 1-5 Credits.
Repeatable when the topic changes.
ACTG 211. Introduction to Accounting I. 4 Credits.
The accounting model and financial statements for external users.
Prereq: sophomore standing.
ACTG 213. Introduction to Accounting II. 4 Credits.
Reporting of assets, equities, revenues, and expenses. Cost information and uses in management planning and control. Budgeting, manufacturing cost flows, and product costs.
Prereq: ACTG 211, C- or better; sophomore standing.
ACTG 340. Accounting for Entrepreneurs. 4 Credits.
Sources and uses of cash in the context of start-up and small firms. Emphasis on cash generated by operations and used for operations and growth. Secondary emphasis on external sources of cash.
Prereq: ACTG 211 or MGMT 335.
ACTG 350. Intermediate Accounting I. 4 Credits.
Concepts and principles of financial accounting, including U.S. and international financial reporting standards; analysis of alternatives for income measurement and asset and liability valuation.
Prereq: ACTG 213, BA 101, BA 240, EC 201, MATH 241, MATH 243, and WR 122 or WR 123 and with a grade of C- or better.
ACTG 351. Intermediate Accounting II. 4 Credits.
Concepts and principles of financial accounting, including U.S. and international financial reporting standards. Analysis of alternatives for income measurement and asset and liability valuation.
Prereq: ACTG 350.
ACTG 352. Intermediate Accounting III. 4 Credits.
Concepts and principles of financial accounting, including U.S. and international financial reporting standards; analysis of alternatives for income measurement and asset and liability valuation.
Prereq: C- or better in ACTG 351, FIN 316.
ACTG 360. Cost Accounting. 4 Credits.
Development and communication of cost information to assist in planning, motivating managers, controlling costs, and evaluating performance.
Prereq: C- or better in ACTG 213, BA 101, BA 240, EC 201, EC 202, MATH 241, MATH 243, and WR 122 or WR 123.
ACTG 401. Research: [Topic]. 1-21 Credits.
Repeatable.
ACTG 403. Thesis. 1-12 Credits.
Repeatable.
ACTG 405. Reading and Conference: [Topic]. 1-21 Credits.
Repeatable.
ACTG 406. Special Problems: [Topic]. 1-4 Credits.
Repeatable.
ACTG 407. Seminar: [Topic]. 4 Credits.
Repeatable.
ACTG 408. Workshop: [Topic]. 1-21 Credits.
Repeatable.
ACTG 409. Practicum: [Topic]. 1-3 Credits.
Repeatable.
ACTG 410. Experimental Course: [Topic]. 1-4 Credits.
A recent topic is Accounting Information Systems. Repeatable when the topic changes.
ACTG 440. Auditing. 4 Credits.
The audit environment, examinations of financial statements, and the audit process. Includes professional standards, audit sampling, and the audit profession; concepts underlying professional ethics for auditors.
Prereq: C– or better in ACTG 350.
ACTG 450. Advanced Financial Accounting. 4 Credits.
Accounting for equity; financial accounting and reporting for corporate consolidation.
Prereq: C- or better in ACTG 352.
ACTG 460. Government & Not for Profit Accounting. 4 Credits.
This course teaches differences in accounting and financial reporting for governmental and not-for-profit organizations and differences between private sector and public-sector accounting, standards-setting, meeting stakeholder needs.
ACTG 470. Federal Taxation. 4 Credits.
Federal income tax law covering primarily the taxation of individuals with a focus on business invoice and property transactions. Introduction to tax planning.
Prereq: C- or better in ACTG 213, BA 101, BA 240, EC 201, EC 202, MATH 241, MATH 243.
ACTG 480. Accounting Data Analytics I. 4 Credits.
Focuses on the increased use of data analytics within the accounting profession, including an understanding of data analytic thinking, terminology and application.
Prereq: ACTG 350.
ACTG 503. Thesis. 1-16 Credits.
Repeatable.
ACTG 510. Experimental Course: [Topic]. 1-4 Credits.
A recent topic is Accounting Information Systems. Repeatable when the topic changes.
ACTG 540. Auditing. 4 Credits.
The audit environment, examinations of financial statements, and the audit process. Includes professional standards, audit sampling, and the audit profession; concepts underlying professional ethics for auditors.
ACTG 550. Advanced Financial Accounting. 4 Credits.
Accounting for equity; financial accounting and reporting for corporate consolidation.
ACTG 560. Government & Not for Profit Accounting. 4 Credits.
This course teaches differences in accounting and financial reporting for governmental and not-for-profit organizations and differences between private sector and public-sector accounting, standards-setting, meeting stakeholder needs.
ACTG 570. Federal Taxation. 4 Credits.
Federal income tax law covering primarily the taxation of individuals with a focus on business invoice and property transactions. Introduction to tax planning.
ACTG 580. Accounting Data Analytics I. 4 Credits.
Focuses on the increased use of data analytics within the accounting profession, including an understanding of data analytic thinking, terminology and application.
ACTG 601. Research: [Topic]. 1-16 Credits.
Repeatable.
ACTG 603. Dissertation. 1-16 Credits.
Repeatable.
ACTG 605. Reading and Conference: [Topic]. 1-16 Credits.
Repeatable.
ACTG 606. Special Problems: [Topic]. 1-16 Credits.
Repeatable.
ACTG 607. Seminar: [Topic]. 1-5 Credits.
Current Research in Accounting is a recent topic. Repeatable.
ACTG 608. Special Topics: [Topic]. 1-16 Credits.
Repeatable.
ACTG 609. Practicum: [Topic]. 1-3 Credits.
Repeatable.
ACTG 610. Experimental Course: [Topic]. 1-5 Credits.
Recent topics include Developing the Business Professional, International Accounting, Tax Pass-Through Entities. Repeatable when the topic changes.
ACTG 612. Financial Accounting. 3 Credits.
Introduces the accounting model and financial statements for external users. Emphasizes the use of accounting information in valuation and performance evaluation.
Prereq: ACTG 211 or equivalent.
ACTG 617. Taxation of Business. 4 Credits.
Taxation of business entities (C corporations, partnerships, S corporations, and limited liability companies) as they form, operate, and dissolve.
ACTG 618. Taxes and Business Strategy. 4 Credits.
How to use economic analysis as a tax planning tool, thereby incorporating tax factors in economic decisions.
Prereq: ACTG 617.
ACTG 619. Taxation of Pass Through Entities. 3 Credits.
Designed for accountants, managers, and entrepreneurs, covers basics of taxation of partnerships, S corporations and their shareholders, and trusts and their beneficiaries. Also covers taxation of exempt entities. Students cannot receive credit for both ACTG 619 and LAW 681.
ACTG 620. Entrepreneurial Accounting. 3 Credits.
Coverage includes selection of a company's legal organizational structure; compensation strategies for small business owners; cash flow budgeting, management and forecasting; and financial statement analysis.
Prereq: MBA core or the equivalent.
ACTG 625. Financial Reporting. 3 Credits.
In-depth coverage of the measurement and disclosure principles used to prepare generally accepted accounting principle-based financial statements.
Prereq: MBA core introduction to accounting courses or equivalent.
ACTG 630. Accounting Measurement and Disclosure. 4 Credits.
Recent Financial Accounting Standings Board decisions; current measurement and disclosure conflicts facing the accounting profession. Includes exposure to governmental and not-for-profit accounting issues.
ACTG 631. Financial Statement Analysis and Valuation. 4 Credits.
Examines the role of accounting information in financial decisions. Highlights valuation's relationship to accounting earnings and book value.
ACTG 642. Advanced Assurance Services. 4 Credits.
Knowledge and application of generally accepted accounting principles and generally accepted auditing standards systems, design and flow charting, work paper preparation and review, oral and written presentation, and application of judgment.
Prereq: ACTG 440/540.
ACTG 662. Strategic Cost Management. 4 Credits.
Theory and application of management accounting techniques to decisions made under uncertainty in complex business environments.