Accounting Requirements

Students wanting to major in accounting should indicate their interest in the Lundquist College of Business upon applying to the UO and will be admitted to the UO as either first year direct admit or pre-business students. Both direct admit and pre-business students will need to complete lower division requirements. Pre-business students will then need to apply for admission to the accounting major during the term they take their final lower division requirements. Admission to the accounting major is required before students can begin taking their upper division requirements.

Current UO students may change their major to pre-business any time during their time as undergraduates. Business administration majors may request to switch to the accounting major using our change majors form.

Note: First year direct admit students will initially be given a business administration major and will need to use the change major form to switch to accounting.

Pre-Business (Lower Division) Requirements

  • Complete 75 credits
  • Earn 3.0 cumulative GPA and a 3.0 lower division business core GPA (includes both UO and transfer coursework).
  • All requirements listed below must be taken for a letter grade; students must earn a minimum of C- or better.
  • Supporting coursework:
    • WR 121Z and 122Z or 123Z: Writing Composition (HC 101H and HC 221H can substitute)
    • MATH 241: Business Calculus (MATH 251 can substitute)
    • STAT 243Z: Elementary Statistics (formerly MATH 243; PSY 302 can substitute)
    • BA 240: Spreadsheet Analysis and Visualization (formerly Managing Business Information)
    • International students only: AEIS courses or English language proficiency test score (TOEFL IBT: 89; IELTS: 7.0)
  • Lower division core courses (3.0 GPA required):
    • BA 101: Introduction to Business
    • ECON 201: Micro Economics
    • ECON 202: Macro Economics
    • ACTG 211: Financial Accounting (sophomore standing required to enroll)
    • ACTG 213: Managerial Accounting (sophomore standing required to enroll)
Additional Information about Pre-Business Requirements

For information about applying to the major without having met the GPA requirement, learn more about admission by holistic review.

The UO prohibits retaking courses in which a C or P or better has been previously earned. A petition process is available. The Lundquist College further limits the repeating of lower division core courses to one time (including marks of W,N,F,D,C-). For more information, please visit the registrar's website.

University core education requirements do not need to be completed before admission to the Lundquist College of Business, but it is strongly advised that students finish as much core university coursework as possible in the first two years. For a full list of core education requirements, see the university catalog.

Apply to the Major

Pre-business students should apply to the accounting major during the term they take their final pre-business requirements. Students can gain admission to the full accounting major through one of two ways:

Standard Admission: Students who achieve a 3.0 cumulative GPA (including their transfer work) as well as a 3.0 in their lower division core will qualify for guaranteed admission, pending successful completion of the online application (essays, cover letter, resume, transcripts).

Holistic Review: Students who have demonstrated a strong academic record—but do not meet the 3.0 GPA requirements—may also submit an application to compete for admission. This is a competitive selection process and students should be strategic in developing their holistic qualifications. An admissions committee thoroughly reviews applications and considers the student’s academic record, as well as their strengths in the holistic review criteria.

Apply to the Major

Accounting Major Requirements

The accounting major requires ten upper division business core courses and seven additional specific accounting courses taken at the Lundquist College of Business. Additionally, students have global context requirements outside the Lundquist College of Business.

Download Accounting Major Handout

Upper-Division Core

Accounting majors are advised to complete the 300-level upper division core concurrently with upper division accounting courses, beginning with BA 308 and taking BA 453 in their senior year. All upper division business courses must be taken for grades and passed with a C- or better. See the schedule of classes for individual course prerequisites.

  • BA 308: Leadership and Communication
  • MKTG 311: Marketing Management
  • FIN 311: Economic Foundations of Competitive Analysis
  • FIN 316: Financial Management
  • MGMT 311: Managing People in Organizations
  • BA 325: Business Law and Ethics
  • OBA 311: Business Analytics I
  • OBA 312: Business Analytics II
  • OBA 335: Information Technology and Operations Management
  • BA 453: Business Strategy and Planning

Common Substitutions

  • EC 311 can substitute for FIN 311 (not advised for honors students)
  • EC 320 and 421 combined can substituted for OBA 312

Math minors, data science majors, and double majors: See an advisor about possible OBA 312 substitutions.

View Course Catalog

Upper Division Accounting Courses

  • ACTG 350: Intermediate Accounting I
  • ACTG 351: Intermediate Accounting II
  • ACTG 352: Intermediate Accounting III
  • ACTG 360: Cost Accounting
  • ACTG 440: Auditing
  • ACTG 450: Advanced Financial Accounting
  • ACTG 470: Federal Taxation


It is possible for accounting majors to earn a concentration in an additional business area as well. Concentrations available to accounting majors include entrepreneurship, finance, marketing, operations and business analytics, and sports business. Please note that concentrations are not documented by the University of Oregon and will not appear on a student's transcript or diploma. Students may indicate concentrations on their resume.

Explore Concentrations

Undergraduate 3+1 Accounting Program

The 3+1 Accounting Pathway is an opportunity for qualified incoming freshmen interested in accounting to complete both the bachelor's degree in accounting and the master of accounting degree in four years. High-achieving students with credit from high school courses are fast-tracked to complete their undergraduate degree in three years, with the fourth year used to complete the Master of Accounting Program.

3+1 Accounting Pathway Program

CPA Licensing Requirements in Oregon

Students pursuing the Certified Public Accountant (CPA) designation are required to take additional coursework prior to sitting for the CPA exam. The UO provides this coursework through a one-year Master of Accounting Program.

Learn More

Global Context for Business Decisions Requirement

Global Context requires that students take three courses that focus on the culture of a country other than their native countries. All three courses should focus on the same country and be at least three credits each. (Students wishing to study a region should obtain advisor approval.) Foreign language courses must be at least 200-level or higher. Alternatively, students who study abroad or intern for credit in one country for six weeks or more may have the Global Context requirement waived with the approval of an academic advisor. Plans should be submitted to 203 Peterson for approval.

View Global Context Suggestions and Program Plan