Accountancy Major, B.B.A.

Department Information

Department of Accountancy

P.O. Box 70710
Phone: (423) 439-4432
Fax: (423) 439-8659
220 Sam Wilson Hall
Web Address: www.etsu.edu/cbat/

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 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.

Pre-Business Requirements for B.B.A. Majors

Special Admission Requirements for Accountancy Majors   

GPA Requirement: The student must have attained a minimum overall grade point average of 2.5 to be admitted to the major.

Successful completion of the following:

• ENGL 1010 Critical Reading and Expository Writing  
• ENGL 1020 Critical Thinking and Argumentation  
• MATH 1530 Probability and Statistics - Noncalculus  

Grade Requirements: A grade of “C” (2.0) or better in each of the following 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   

Degree Requirements: 120 credits

Suggested Four-Year Program of Study: ACCT-BBA  

Grade requirements: Must have a grade of “C” or better in each Accounting course.

Residency policy: At least 50 percent of the B.B.A major program requirements for the B.B.A. degree must be earned at ETSU.

General Education Requirements  

These requirements include earning 41-42 credits in Communication, Humanities and Fine Arts, Social and Behavior Sciences, History, Natural Sciences and Mathematics categories.

Major Specific courses listed in General Education Requirements:

• ECON 2210  
• ECON 2220  
• MATH 1530  

Total Requirements for Accountancy Major & B.B.A. Core: 63 credits

B.B.A. Core Requirements for Accountancy Majors: 33 credits

• 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 - Strategic Management (3 credits)
• MKTG 3200 - Principles of Marketing (3 credits)

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• Note: 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.

Accountancy Major: 30 credits

• ACCT 3010 - Financial Accounting I (3 credits)
• ACCT 3020 - Financial Accounting II (3 credits)
• ACCT 3110 - Management Accounting (3 credits)
• ACCT 3320 - Information Technology for Accounting (3 credits)
• ACCT 3410 - Federal Income Tax Accounting (3 credits)
• ACCT 4010 - Advanced Financial Accounting (3 credits)
• ACCT 4320 - Data Analytics for Accounting (3 credits)
• ACCT 4610 - Auditing Theory and Professionalism (3 credits)
• ACCT 4620 - Auditing Practice (3 credits)
• ACCT 4717 - Not-For-Profit Accounting (3 credits)

No Minor Required

Free Electives: 16 credits

Additional Information

Click here to view Degree and Graduation Requirements  for all ETSU students.

CSCI 1100  or Proficiency exam: Must be completed to meet Bachelor’s Degree Requirements.