May 18, 2024  
2015-2016 Undergraduate Catalog 
2015-2016 Undergraduate Catalog [ARCHIVED CATALOG]

Accountancy, B.B.A.-M.Acc.

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ETSU offers an articulated program in accountancy wherein a student can earn nine graduate credits that apply to both undergraduate and graduate degrees. These nine credits apply towards the electives requirement for the undergraduate degree and towards the core courses requirement for the M.Acc.  Students in the articulated program will not matriculate into the School of Graduate Studies until they have completed the articulated portion of the undergraduate degree and have been awarded the B.B.A. in Accountancy.


Students applying for the articulated program must have completed at least 60 credits, including ACCT 3010, ACCT 3020, and ACCT 3410, with an overall 3.50 GPA or higher.  Interested students meeting those requirements should contact the Associate Dean for Graduate Studies in the College of Business and Technology. 

College of Business and Technology

Department of Accountancy

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 

  1. 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 within the last four (4) years.

  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 Tennessee Board of Regents (TBR), 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

TBR General Education Requirements: 41 Credit Hours

Listed below are 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,  only those courses are listed under the category. If there are no specific major requirements for a category, all course options appear.


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

Complete both of the following:


6 credits, consisting of both of the following:

Natural Sciences

8 credits, consisting of two of the following (required labs are shown with the lecture numbers):


Students required to enroll in learning support in math must do so during their first term of enrollment or at ETSU, unless they are also required to enroll in learning support in reading, in which case they must take learning support in math immediately upon completing learning support in reading.

Sample Schedule

First Year

First Semester

Semester Total Credits: 16 undergraduate

Second Semester

Semester Total Credits: 16 undergraduate

Second Year

First Semester

Semester Total Credits: 15 undergraduate

Second Semester

Semester Total Credits: 16 undergraduate

Third Year

Fourth Year

Semester Total Credits: 15 (9 undergraduate and 6 graduate)

Semester Total Credits: 12 (9 undergraduate and 3 graduate)

Fifth Year

First Semester

Semester Total Credits: 12 graduate

Second Semester

Semester Total Credits: 12 graduate


* Students have a choice of two concentrations in the M.Acc. program: Audit or Taxation. Each concentration requires three courses.

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