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 30 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

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.
Students pursuing a B.B.A. degree must earn a minimum grade of “C” (2.0) in all B.B.A. core courses, all major 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.
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.
A student may file an appeal with the B.B.A. Appeals Committee requesting a fourth attempt to take a course.
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

Compass Core Curriculum	40- 43 credits
Major & B.B.A Requirement	69 credits
B.B.A Core Requirement	(39 credits)
Major Core	(30 credits)
Free Electives	8 -11 credits
TOTAL	120 credits

Accountancy Grade Requirement Policy:

For satisfactory progression in the major or minor, the student must attain the following:

An overall GPA of 2.5 or better; and
A GPA of 2.5 or better in all accounting courses; and
A grade of “C” or better in all accounting courses required for the accounting major.
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.

Compass Core Curriculum

These requirements include earning 40-43 credits in Strengthening Foundations, Understanding Natural and Social Worlds, Exploring Connections, Cultivate Artistic Awareness, and Growing as an Individual and Global Citizen categories.

Major Specific courses listed in Compass Core Curriculum Requirements:

Total Requirements for Accountancy Major & B.B.A. Core: 69 credits

B.B.A. Core Requirements for Accountancy Majors: 39 credits

ACCT 2010 - Principles of Accounting I (3 credits)
ACCT 2020 - Principles of Accounting II (3 credits)
BADM 1130 - Introduction to Business (3 credits)
CSCI 3700 - Enabling Business with Information Systems (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 - Business Analytics (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)
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 4717 - Not-For-Profit Accounting (3 credits)
ACCT 4910 - Accounting Capstone (3 credits)

No Minor Required

Free Electives: 8 -11 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. CSCI 1100 has a required lab course, CSCI 1150 .

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.