Dec 01, 2021  
2019-2020 Undergraduate Catalog 
2019-2020 Undergraduate Catalog [ARCHIVED CATALOG]

Accountancy Major, B.B.A.

Department Information

Department of Accountancy
PO Box 70710
Phone: (423) 439-4432
Fax: (423) 439-8659
220 Sam Wilson Hall
Web Address:

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.

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:

Grade Requirements:

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):

Degree Requirements: 120 credits

General Education 41 credits
Major & B.B.A Requirement 63 credits
      B.B.A Core Requirement    (33 credits)
      Major Core    (30 credits)
Free Electives 16 credits
TOTAL 120 credits

Suggested Four-Year Program of Study: ACCT-BBA  

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.

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:

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

B.B.A. Core Requirements for Accountancy Majors: 33 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. Is a prerequisite for ECON 2080  and is recommended to be completed within the first 30 credits at ETSU.

Most minors range from 18-24 credits. Those few minors with more than 24 credits may affect the number of free electives allowed.

International Student Seminar Policy

International Students : Must complete 4 credits of International Student Seminar  to meet graduation requirements.