Accounting - B.B.A. Program Requirements

For semester-by-semester course sequencing for this program, view the 2010-2011 Roadmap.

Type Legend:DD Diversity–Domestic; DG Diversity–Global; KAD Kent Core Additional; KBS Kent Core Basic Sciences; KCM Kent Core Composition; KFA Kent Core Fine Arts: KHU Kent Core Humanities; KMC Kent Core Mathematics and Critical Reasoning; KSS Kent Core Social Sciences; WIC Writing Intensive

Please read the sections in the University Catalog on Kent Core, diversity and writing-intensive requirements.

I.	DESTINATION KENT STATE: FIRST YEAR EXPERIENCE  (1 credit)
Type	Course		Title	Credits
	US	10097	Destination Kent State: First Year Experience	1
II.	PRE-MAJOR PROGRAM REQUIREMENTS (63 credits)
Type	Course		Title	Credits
	ACCT	23020	Introduction to Financial Accounting*	3
		23021	Introduction to Managerial Accounting*	3
	BUS	10123	Exploring Business	3
KAD	COMM	15000	Introduction to Human Communication*	3
KSS	ECON	22060	Principles of Microeconomics	3
KAD		22061	Principles of Macroeconomics	3
	FIN	26074	Legal and Regulatory Environment of Business	3
KMC	MATH	11010	Algebra for Calculus*	3
KAD		11012 12002	Intuitive Calculus (3) or Analytic Geometry and Calculus I (5)	3-5
	MIS	24053	Introduction to Computer Applications	3
		24056	Fundamentals of Business Statistics	3
		24163	Principles of Management	3
	MKTG	25010	Marketing	3
	Kent Core Basic Sciences (must include one laboratory)			6-7
	Kent Core Composition*			6-8
	Kent Core Humanities and Fine Arts (minimum one course from each)			9
	Kent Core Social Sciences (must be from two disciplines)			3
III.	MAJOR PROGRAM REQUIREMENTS (24 credits)  Courses count in major GPA
Type	Course		Title	Credits
	ACCT	33001	Corporate Accounting I*	3
		33004	Introduction to Accounting Systems*	3
		33010	Cost Accounting*	3
		33012	Corporate Accounting II*	3
WIC		43010	Principles of Auditing and Control*	3
		43031	Income Taxation	3
	Choose from the following: Accounting elective			6
	ACCT	43013	Advanced Management Accounting (3)
		43014	Advanced Accounting Systems (3)
		43020	Corporate Accounting III (3)
		43033	Income Taxation II (3)
		43034	Nonprofit Accounting and Auditing (3)
		43092	Accounting Internship (3)
		43095	Special Topics: Accounting (3)
		43096	Individual Investigation (3)
IV.	ADDITIONAL PROGRAM REQUIREMENTS (33 credits)
Type	Course		Title	Credits
	ENG	30063	Business and Professional Writing	3
	FIN	36053	Business Finance	3
		36072	Law of Commercial Transactions	3
	MIS	34060	Operations Management	3
		44285	Integrated Business Policy and Strategy	3
	General Electives (lower or upper division)			18
MINIMUM TOTAL				121

*A minimum C (2.0) grade must be earned. A minimum C (2.0) grade must be earned in ACCT 43010 to fulfill the writing-intensive requirement.

Students may take or use any course at any level as long as the minimum 39-hour requirement for upper-division courses is satisfied for graduation with a B.B.A. Exceptions: Maximum 3 credit hours of physical education activity (PEB) courses and maximum 3 credit hours for courses in applied music and music ensembles (MUS courses with a second digit of 5, 6 or 7) combined may be counted toward the 121-total hour or 39-upper-division-hour graduation requirement. Non-business courses may be selected, provided there is minimum 6 credit hours in each of two different disciplines/departments. A minor (business or non-business) is encouraged. There is no limit on other music coursework. Any other exceptions must be approved by the assistant dean. Credit for ENG 11001 or 11002 or MATH 10023 or 10024 may apply only toward lower-division non-business electives.


Special notes for major:
Normally, an ACCT major course may be repeated only once. Students may repeat only a course in which a C+ grade or lower was earned. Only three accounting major courses (3/43000) may be repeated and counted toward the accounting major. All attempts count in the computation of the major, upper-division business and cumulative GPA.
A basic knowledge of and the ability to use personal computers for accounting applications, including an electronic spreadsheet such as Excel, is required to major in accounting. Students should possess such knowledge and skills, if not already possessed, before taking any upper-division accounting major course or during the first quarter of the term during which the course is taken. The department office can provide recommendations on self-study materials to acquire the knowledge and skills.