Accountancy Major, B.B.A.

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 Accountancy 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.
 

General Program Information

To earn a degree from ETSU, there are specific course requirements put forth by ETSU, by the Tennessee Board of Regents (TBR), by each college, and by each department. All students must meet the degree requirements at each of these levels. Please follow the format below:

University-level Degree and Graduation Requirements

• Degree and Graduation Requirements 
• Completion of a minimum of 120 credit hours is required.
• CSCI 1100 or the proficiency exam
• Proficiency Intensive Course Requirements
• California Critical Thinking Skills Test (CCTST)  (Senior Exit Exam)
• Additional Requirements for Transfer Students
• Second Bachelor Degrees
• Double Majors/Double Degrees

Total Credit Hours for Degree: 120

TBR General Education Requirements: 41 Credit Hours

Below you will see the categories and courses specified under TBR General Education Requirements. Note that certain courses are required for this degree, specific to this major. Thus, these courses will satisfy both a TBR 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, we only list those courses 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: 

• ENGL 1010 - Critical Reading and Expository Writing (3 credits)
• ENGL 1020 - Critical Thinking and Argumentation (3 credits)

• Students required to complete learning support in writing must enroll in a learning support-designated section (L01-L99) of ENGL 1010  during their first 15 hours at ETSU (not including summer) unless they are also required to complete learning support in reading. Students needing learning support in both reading and writing should enroll in ENGL 1010-Lxx immediately upon completing learning support in reading. Additional information may be found on the University Advisement Center website www.etsu.edu/uac/learningsupport. Students must earn a grade of “C” or better in ENGL 1010  and ENGL 1020 .

   

Oral Communication

Complete one of the following:

• SPCH 1300 - Introduction to Communication Studies (3 credits)
• SPCH 2300 - Public Speaking (3 credits)
• SPCH 2320 - Argumentation and Debate (3 credits)

• When one of the oral communication courses listed above is completed to meet the general education core requirement, that course will not count toward ETSU’s oral communication-intensive requirement. (See “Other Graduation Requirements.”) Any additional course from this list that is completed will count toward the oral communication-intensive requirement.

Humanities and Fine Arts

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

Literature

Complete one of the following: 

• ENGL 2030 - Literary Heritage (3 credits)
• ENGL 2110 - American Literature I (3 credits)
• ENGL 2120 - American Literature II (3 credits)
• ENGL 2210 - British Literature I (3 credits)
• ENGL 2220 - British Literature II (3 credits)
• ENGL 2330 - World Literature (3 credits)
• ENGL 2430 - European Literature (3 credits)

Fine Arts

Complete one of the following:

• ARTH 2010 - Art History Survey I (3 credits)
• ARTH 2020 - Art History Survey II (3 credits)
• DANC 1500 - Dance as a Human Experience (3 credits)
• HUMT 2310 - Arts and Ideas I (3 credits)
• HUMT 2320 - Arts and Ideas II (3 credits)
• MUSC 1030 - Introduction to Music (3 credits)
• MUSC 1035 - History of Jazz (3 credits)
• THEA 1030 - Introduction to the Theatre (3 credits)

Humanities Electives

Complete one of the following:

• ENGL 3150 - Literature, Ethics, and Values (3 credits)
• ENGL 3280 - Mythology (3 credits)
• ENTC 3020 - Technology and Society (3 credits)
• HIST 1110 - World History to 1500 (3 credits)
• HIST 1120 - World History Since 1500 (3 credits)
• PHIL 1030 - Introduction to Philosophy (3 credits)
• PHIL 2020 - Introduction to Ethics (3 credits)
• PHIL 2040 - Philosophy as Conversation (3 credits)
• PHIL 2640 - Science and the Modern World (3 credits)
• RELI 2210 - Introduction to the Study of World Religions (3 credits)

Social and Behavioral Sciences

Complete both of the following:

• ECON 2210 - Principles of Macroeconomics (3 credits)
• ECON 2220 - Principles of Microeconomics (3 credits)

History

6 credits, consisting of both of the following:

• HIST 2010 - The United States to 1877 (3 credits)
• HIST 2020 - The United States since 1877 (3 credits)

• Note:  HIST 2030 History of Tennessee  (3 credits) may be substituted for 3 credits of United States History.

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.)

• ASTR 1010 - Astronomy I (4 credits)
• ASTR 1020 - Astronomy II (4 credits)
• ASTR 1035 - Life in the Universe (4 credits)
• BIOL 1110 - Biology for Science Majors Lecture I (4 credits)
• BIOL 1111 - Biology for Science Majors Laboratory I (0 credit)
• BIOL 1120 - Biology for Science Majors Lecture II (4 credits)
• BIOL 1121 - Biology for Science Majors Laboratory II (0 credit)
• BIOL 1130 - Biology for Science Majors Lecture III (4 credits)
• CHEM 1110 - General Chemistry Lecture I (4 credits)
• CHEM 1111 - General Chemistry Laboratory I (0 credit)
• CHEM 1120 - General Chemistry Lecture II (4 credits)
• CHEM 1121 - General Chemistry Laboratory II (0 credit)
• GEOG 1110 - Earth Science: Weather and Climate (4 credits)
• GEOG 1120 - Earth Science: Landforms and Processes (4 credits)
• GEOL 1040 - Exploring Geology Lecture (3 credits)
• GEOL 1041 - Exploring Geology Laboratory (1 credit)
• GEOL 1050 - Life through Time (3 credits)
• GEOL 1051 - Life through Time Laboratory (1 credit)
• HSCI 2010 - Anatomy and Physiology I (4 credits)
• HSCI 2011 - Anatomy and Physiology Laboratory I (0 credit)
• HSCI 2020 - Anatomy and Physiology II (4 credits)
• HSCI 2021 - Anatomy and Physiology Laboratory II (0 credit)
• PHYS 2010 - General Physics I-Noncalculus (3 credits)
• PHYS 2011 - General Physics Laboratory I-Noncalculus (1 credit)
• PHYS 2020 - General Physics II-Noncalculus (3 credits)
• PHYS 2021 - General Physics Laboratory II-Noncalculus (1 credit)
• PHYS 2110 - Technical Physics I-Calculus Based (5 credits)
• PHYS 2120 - Technical Physics II-Calculus Based (5 credits)

• Open to non-science majors only:

• BIOL 1010 - Biology for Non-majors I (4 credits)
• BIOL 1011 - Biology for Non-majors Laboratory (0 credit)
• BIOL 1020 - Biology for Non-majors II (4 credits)
• BIOL 1021 - Biology for Non-majors Laboratory II (0 credit)
• BIOL 1310 - Concepts in Biology (4 credits)
• BIOL 1311 - Concepts in Biology Laboratory (0 credit)
• CHEM 1000 - Chemistry and Well-Being (4 credits)
• CHEM 1030 - Introduction to Chemistry Survey (4 credits)
• PHYS 1030 - Introduction to Physics Survey (4 credits)

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/

• MATH 1530 - Probability and Statistics – Noncalculus (3 credits)

Accountancy Major

B.B.A. Core Requirements for Accountancy Majors: 33 Credit Hours

• ACCT 2010 - Principles of Accounting I (3 credits)
• ACCT 2020 - Principles of Accounting II (3 credits)
• ECON 2070 - Quantitative Methods for Business I (3 credits)
• ECON 2080 - Quantitative Methods for Business II (3 credits)
• FNCE 3220 - Business Finance (3 credits)
• MGMT 3000 - Organizational Behavior and Management (3 credits)
• MGMT 3050 - Decision Science (3 credits)
• MGMT 3100 - Production/Operations Management (3 credits)
• MGMT 3310 - Legal Environment of Business (3 credits)
• MGMT 4910 - Policy and Strategy Formulation (3 credits)
• MKTG 3200 - Principles of Marketing (3 credits)

Accountancy Major: 27 Credit Hours

• ACCT 3000 - Professionalism in Accountancy (3 credits)
• ACCT 3010 - Financial Accounting I (3 credits)
• ACCT 3020 - Financial Accounting II (3 credits)
• ACCT 3110 - Management Accounting (3 credits)
• ACCT 3410 - Federal Income Tax Accounting (3 credits)
• ACCT 4010 - Advanced Financial Accounting (3 credits)
• ACCT 4310 - Accounting Information Systems (3 credits)
• ACCT 4610 - Auditing Theory and Practice (3 credits)
• ACCT 4717 - Not-For-Profit Accounting (3 credits)

Electives: 19 Credit Hours

Minor: No minor required

Additional Information:

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

Business Intensive Courses

At the present time the following business courses have been designated as intensive courses to meet university general education requirements. Writing-Intensive (WI) courses are ACCT 3000  and ACCT 4610 ; ECON 4447  and ECON 4610 ; FNCE 4447 , FNCE 4520 , FNCE 4560 , FNCE 4597 , FNCE 4617  and FNCE 4620 ; MGMT 3300 , MGMT 3320 , MGMT 4657 , and MGMT 4910 ; MKTG 3750 , MKTG 4220 , MKTG 4240 , and MKTG 4910 . Oral Communication-Intensive (OCI) courses are ACCT 3000 ; ECON 3700 ; ECON 4337 ; FNCE 4617  and FNCE 4620 , MGMT 4020 , MGMT 4030 , and MGMT 4460 ; MKTG 3740  and MKTG 4255 . Using Information Technology (UIT) courses are  and ACCT 4310 ; ECON 2080 ; and MGMT 3220 . An updated listing of intensive courses and requirements is available in the College of Business and Technology, Office of Undergraduate Studies, Sam Wilson Hall or call (423) 439-5275.