Nov 25, 2020  
2020-2021 Undergraduate Catalog 
    
2020-2021 Undergraduate 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: 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.

B.B.A. Program Grade Requirement Policy


  1. Students pursuing a B.B.A. degree must have a minimum overall GPA of 2.0 in all business core requirements and all major program requirements to graduate. Majors and/or concentrations may specify a higher level of performance for students earning a degree in their program.
  2. Students pursuing a B.B.A. degree must earn a minimum grade of “C” (2.0) in all B.B.A. core courses, all concentration courses, all major specific courses listed in general education requirements, and all courses taken as concentration electives, including courses transferred from another institution. Majors and/or concentrations may specify a higher level of performance specific to students earning a degree in their program.
  3. A student may attempt a given B.B.A. core course, concentration course, major specific course listed in general education requirements, and/or course taken as concentration elective a maximum of 3 times to earn the required minimum grade. Earning a grade in the course, including W 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 standard for minimal performance in that course as specified in the catalog, the student will be barred from further opportunity to enroll in that course. If this course 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 one or more concentrations or in the major.
  4. A student may file an appeal with the B.B.A. Appeals Committee requesting a fourth attempt to take a course.
  5. Students 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 removed from the course.

Degree Requirements: 120 credits


General Education 41 credits
Major & B.B.A Requirement 66 credits
      B.B.A Core Requirement    (36 credits)
      Major Core    (30 credits)
Free Electives 13 credits
TOTAL 120 credits

Suggested Four-Year Program of Study: ACCT-BBA  

Accountancy 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.

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: 66 credits


B.B.A. Core Requirements for Accountancy Majors: 36 credits


No Minor Required


Free Electives: 13 credits


Note: Students are highly encouraged to use some of their free electives to pursue an endorsement in SAP. For further information, contact your advisor.

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  as part of their undergraduate program.