Bob Evans Farms Hall
740.245.7373 office; 740.245.7110 fax

Mission Statement

The Emerson E. Evans School of Business is a student-centered, business school dedicated to opening learning opportunities for students in leadership, collaboration, and business management. To successfully meet the challenges of the global market place, students develop partnerships with business owners and leaders to explore business operations and opportunities.

Degrees Offered

Bachelor of Science – Accounting
Major in Accounting - Advising Sheet
Associate of Applied Business – Accounting
Assoicate in Accounting - Advising Sheet

Bachelor of Arts or Science – Minor in Accounting
Minor in Accounting - Advising Sheet

Learning Outcomes

• Correctly record the appropriate journal entry for common accounting transactions of a business and correctly record the appropriate adjusting journal entry for accrual type adjustments for the end of the accounting period.

• Apply GAAP’s requirement of the accrual method of accounting in all parts of the accounting cycle, through purchases, sales, accrual adjustments and deferral adjustments.

• Record revenues using GAAP criteria and evaluate accrued revenues using reasonable estimates for doubtful accounts.

• Apply GAAP formatting and presentation with respect to the accounting period’s current and long-term classifications.

• Prepare the income statement, statement of owner’s equity, balance sheet and cash flow statements from the ledger accounts, and to communicate appropriate disclosures in the notes to the financial statements.

• Use Excel and other software to perform cost accounting budgeting, auditing sampling, end of month closings, etc.

• Document the findings of audits and reviews, use the appropriate forms and schedules for tax preparations, apply the information from corporate 10-Ks and 10-Qs to determine the financial health of a company, and generate the proper documents for incorporation.

• The graduating student will be able to demonstrate core business proficiencies in the areas of accounting, economics, management, finance, marketing, international business, and information technology.


The Bob Evans Farms Hall was built in 2001 and is the home of the Emerson E. Evans School of Business. A distinctive tower creates a central sky light in the center of the building which houses three computer labs, faculty offices, a student lounge area, large and small meeting rooms, as well as class rooms

Most business classes meet in Bob Evans Farms Hall with enough classroom space to also house other courses on campus.


The Emerson E. Evans School of Business is accredited through the International Assembly of Colleges in Business Education (IACBE).

Additional Assessment Requirements for Business Majors:

All business students must take the following pre and post tests prior to graduation.

Associate Degree – Pre-Test First Semester & Post-Test prior to graduation.
Baccalaureate Degree – Pre-Test First Semester and Post-Test prior to graduation PLUS the Major Field Test in Business or an assigned equivalent.