Aug 06, 2020  
2019-2020 Undergraduate Catalog 
    
2019-2020 Undergraduate Catalog [ARCHIVED CATALOG]

Accountancy


P.O. Box 70710
Phone: (423) 439-4432
Fax: (423) 439-8659
220 Sam Wilson Hall
Web address: www.etsu.edu/cbat/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 accounting.  Students seeking professional positions in accountancy should enroll in the Master of Accountancy program after completing their accountancy B.B.A. degree. The M.Acc. is a 33 credit 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 and (2) have a GPA of 2.5 or better in all accounting courses and (3) have a grade of “B-” or better in ACCT 2010 and ACCT 2020 and (4) meet Business admission requirements.

Grade Requirement Policy -

For satisfactory progression in the major or minor, the student must attain the following:

  1. An overall GPA of 2.5 or better; and
  2. A GPA of 2.5 or better in all accounting courses; and
  3. A grade of “B-” or better in ACCT 2010 and ACCT 2020.
  4. A grade of “C” or better in all other accounting courses required for the accounting major.
  5. A minimum grade of “C” in ENGL 1010 and ENGL 1020.

All accounting majors or minors may attempt ACCT courses a maximum of three times. An attempt is defined as registering for and remaining in a class until the last day to drop the course without a ‘W’ grade as specified in the Academic Calendar. (Earning a grade in the class, including W, WP, or WF, counts as an attempt.)

If a student, following a third attempt to take a given course, fails to earn a grade that meets the Department’s standard for minimal performance in that course as specified in the Catalog, the student will be barred from further opportunity to enroll in that class. If this class is integral to that student’s current program of study, the student will be required to change his/her program of study. Depending on the course, this may disqualify the student from continuing in the accounting minor or in the accounting major.

A student may file an appeal with the Chair of the Department of Accountancy requesting a fourth attempt to take any ACCT course. Only one appeal is allowed after declaring the major in Accountancy.

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

Entering business students are classified as Business (PBUS) until the Special Admission Requirements, specified below, are met. At the beginning of the junior year (i.e., upon completion of 60 credits), each qualified 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 credits. Students changing into the PBUS category from another major or transferring into ETSU from other institutions have until 75 credits 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 business coursework listed below. 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:

c.  A grade of “C” (2.0) or better in each of the following courses (unless the student’s major or concentration specifies a higher minimum grade requirement):

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 business (PBUS) as a major at ETSU. Any student who does not meet these admission requirements will be notified of his/her denial of admission to the  B.B.A. program by the Business Advisement Office. A student may appeal this denial but is allowed only one appeal of these admission requirements. For the Appeal Form and details on due dates and other appeal requirements, students should consult the appeal process and guidelines for continuation in the business program which are available at the Business Advisement Office (Sam Wilson Hall, room 316) or from the Associate Dean of Undergraduate Programs (Sam Wilson Hall, room 213).

  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 credits, 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 credits 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.