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    East Tennessee State University
   
 
  Nov 23, 2017
 
 
    
2017-2018 Undergraduate Catalog

Accountancy Major, B.B.A.


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College of Business and Technology


Department of Accountancy


Accountancy Program Information


P.O. Box 70710
Phone: (423) 439-4432
FAX: (423) 439-8659
220 Sam Wilson Hall
Web address: business.etsu.edu/acct/

Accredited by: AACSB - The Association to Advance Collegiate Schools of Business

The Department of Accountancy offers a major in accountancy within the bachelor of business administration degree. The program is aimed at students seeking a general degree in accountancy. Students seeking professional positions in accountancy should enroll in the Master of Accounting program after completing their accountancy B.B.A. degree. The M.Acc. is a 33-semester-hour graduate program that enables students to achieve mastery of accounting and auditing theory and procedures and current professional topics. It also meets the educational requirements for certification as a certified public accountant, certified management accountant, or certified internal auditor.

Admission - Requirements for admission to the accountancy major: (1) have a minimum overall GPA of 2.50; (2) earn a minimum of a “C” in each accounting course; and (3) meet Business admission requirements.

Graduation Requirements - Accountancy Major, B.B.A. /Accountancy Minor  must have a grade of “C” or better in each accounting course.
 

Special Admission Requirements for (College of Business and Technology) B.B.A. Majors


Entering business students are classified as pre-business (PBUS) until the Special Admission Requirements, specified below, are met. At the beginning of the junior year (i.e., upon completion of 60 hours), each qualified pre-business student must select a specific business major within the College (e.g., accountancy, marketing) and apply for admission to that business major.

The special admission requirements for business undergraduate majors:

  1. Each student planning to pursue the B.B.A. degree in business must apply for admission to a business major upon completion of 60 credit hours. Students changing into the PBUS category from another major or transferring into ETSU from other institutions have until 75 hours or one calendar year from their major change/admission to complete the PBUS required courses. Application to a business major is a one-time event and occurs as part of the student’s advising session in the Business Advisement Center (room 316 Sam Wilson Hall) during the semester that the student expects to complete the pre-business coursework. The student must meet the following requirements to be accepted into a B.B.A. business major:
    1. The student must have attained a minimum overall grade point average of 2.5.
    2. The following English composition and mathematics courses of the General Education Requirements must have been successfully completed:

ENGL 1010 Critical Reading and Expository Writing 

ENGL 1020 Critical Thinking and Argumentation 

MATH 1530 Probability and Statistics – Noncalculus 

c.   The student must have completed and earned a grade of C (2.0) or better in each of the following business courses:

ACCT 2010 Principles of Accounting I 

ACCT 2020 Principles of Accounting II 

ECON 2070 Quantitative Methods for Business I 

ECON 2080 Quantitative Methods for Business II 

ECON 2210 Principles of Macroeconomics 

ECON 2220 Principles of Microeconomics 

A student can repeat only two of these six courses each a single time in order to achieve a minimum course grade of C (2.0).  A student can repeat for a second time only one of these two courses previously repeated in order to achieve a minimum course grade of C (2.0).  All PBUS B.B.A. students must have completed these six (6) business classes with a minimum grade of C (2.0) in each and must have declared their business major before enrolling in 4000-level business classes.  Students who do not meet these requirements will be unable to declare a business major and/or to continue in the B.B.A. program. This policy holds for courses taken at ETSU or elsewhere once a student is admitted as or declares PBUS (pre-business) as a major at ETSU.

  1. The applications to become business majors (i.e., the requests to change from PBUS to a business major) will be reviewed during the week after final grades are posted, and students will be notified of their status via email. Those students who are denied acceptance into a business major will be notified of their academic deficiency and be allowed to rectify the deficiency during the subsequent regular academic term. Since the PBUS classification ends after 75 hours, a student who fails to rectify the academic deficiency during the subsequent regular academic term must pursue a major other than the B.B.A. at East Tennessee State University.

Only in special cases will an application be considered past 75 hours of completed coursework; these cases are reviewed by the B.B.A. Admissions Committee. The College encourages and welcomes transfer students from other programs. In all instances, these students will be treated as special cases and an academic schedule will be proposed to each individual student that allows matriculation through the B.B.A. program in an appropriate manner. Progression standards are subject to change. Current standards are available in the Business Advisement Center (room 316 Sam Wilson Hall).

Appeals. Students who have been denied progression into a B.B.A. major may appeal to the Undergraduate Admissions Appeal Committee. Information on the appeal procedures may be obtained in the Undergraduate Programs Office (room 213 Sam Wilson Hall).

These admission standards apply to all entering ETSU students, to ETSU students seeking to change from a nonbusiness to a business major, to students seeking to transfer from other institutions, and to students readmitted to ETSU.

Additional information regarding admissions and retention policies, as well as career opportunities in business, may be obtained in Business Advisement Center (room 316 Sam Wilson Hall).

All business B.B.A. majors are required to complete the curriculum outlined below.

All business graduates must earn a minimum 2.0 overall GPA in all business core requirements and in all major program requirements, including work at ETSU and transfer work. At least 50 percent of the B.B.A. major program requirements for the B.B.A. degree must be earned at East Tennessee State University.

Seniors must successfully complete the Senior Business Exam (SBE) prior to beginning the capstone course MGMT 4910 Strategic Management . The SBE is administered at the end of the fall and spring semesters. Failure to successfully complete the SBE will result in the student being blocked from enrolling in MGMT 4910 for one semester until the SBE is offered again.

General Program Information


To earn a degree from ETSU, there are specific course requirements established by ETSU, by the East Tennessee State University Board of Trustees, by each college, and by each department. All students must meet the degree requirements at each of these levels outlined in the following list:

University-level Degree and Graduation Requirements


Total Credit Hours for Degree: 120


General Education Requirements: 41 Credit Hours


Listed below are the categories and courses specified under East Tennessee State University Board of Trustees General Education Requirements. Note that certain courses are required for this degree, specific to this major. Thus, these courses will satisfy both a General Education requirement AND a requirement of this major. (Other majors may require different General Education courses.) Where specific courses are required for this major, only those courses are listed under the category. If there are no specific major requirements for a category, all course options appear.

Communication


9 credits, consisting of 6 credits of written composition and 3 credits of oral communication.

Written Composition


Complete both of the following: 

Oral Communication


Complete one of the following:

Humanities and Fine Arts


9 credits, consisting of 3 credits of literature, 3 credits of fine arts, and 3 credits of humanities electives.

Social and Behavioral Sciences


6 credits, consisting of both of the following:

History


6 credits, consisting of both of the following:

Natural Sciences


8 credits, consisting of two of the following (some require labs which are listed directly after the lecture):

(Note: Students pursuing a Bachelor of Science in the College of Arts and Sciences must select 8 credit hours in a SINGLE laboratory science. Please see listing in College of Arts and Sciences B.S. Degree Requirements for options.)

Mathematics


Students will enroll in the appropriate general education math course during their first calendar year of enrollment at ETSU. Students required to complete learning support in mathematics must enroll in a learning support-designated section (L01-L99) of MATH 1530  during their first 15 hours at ETSU (not including summer) unless they are also required to complete learning support in reading or writing. Students needing learning support in reading or writing in addition to learning support in math should enroll in MATH 1530-Lxx immediately upon completing their other learning support requirements. Additional information may be found on the University Advisement Center website www.etsu.edu/uac/learningsupport/

Accountancy Major


Electives: 16 Credit Hours


Minor: No minor required


Additional Information:


Click here to view the B.B.A. Majors Suggested Course Sequence .

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