Kent State University Catalog 2011

University Catalog

Accounting - B.B.A.

COLLEGE:	College of Business Administration
DEPARTMENT:	Department of Accounting Room 550, Business Administration Building Tel: 330-672-2545 E-mail: accounting@kent.edu Web: www.kent.edu/business/accounting

DESCRIPTION:	The Bachelor of Business Administration in Accounting is designed to provide students with a solid foundation in accounting theory and practice necessary for entry-level accounting positions and career advancement. It encompasses a common body of concepts, conventions, principles and theories essential to the professional competency of the certified public accountant, controller, industrial accountant, institutional accountant and governmental accountant. In addition to the above program that leads to the bachelor's degree, the department offers a five-year program that leads to both the Bachelor of Business Administration and the Master of Science in Accounting degrees. The two-degree, five-year program meets the requirements for admission of graduates to the Certified Public Accountant's Examination (Section 4701 of the Ohio General Code after Jan. 1, 2000). Requirements differ in different states, and students should check with the state board of accountancy for requirements. For more details on the Master of Science in Accounting program, which is the fifth year of the five-year program, students should examine the Graduate Schools Bulletin, or contact the Graduate School of Management (room A310, Business Administration Building).
CAREER OPPORTUNITIES:	Accountants and auditors held about 1.3 million jobs in 2008. They worked throughout private industry and government, but 24 percent of accountants and auditors worked for accounting, tax preparation, bookkeeping, and payroll services firms. Approximately 8 percent of accountants and auditors were self-employed. Most accountants and auditors work in urban areas, where public accounting firms and central or regional offices of businesses are concentrated. Some individuals with backgrounds in accounting and auditing are full-time college and university faculty; others teach part time while working as self-employed accountants or as accountants for private industry or in government. Bookkeeping, accounting, and auditing clerks held about 2.1 million jobs in 2008. They work in nearly all industries and at all levels of government. State and local government, educational services, healthcare, and the accounting, tax preparation, bookkeeping, and payroll services industries are among the individual industries employing the largest numbers of these clerks. (Source: Bureau of Labor Statistics)
ADMISSION REQUIREMENTS:	Freshman Students: Must meet the requirements for admission to Kent State University. The students most likely to be admitted and succeed at the Kent Campus are those who have graduated with at least 16 units of the recommended college preparatory curriculum in high school, who have achieved a cumulative high school grade point average of 2.5 or higher (on a 4.0 scale), and whose composite ACT score is 210or better (980 combined critical reading + math SAT score). Transfer Students: A cumulative GPA of at least 2.50 is required. Students who have completed (or the equivalent of) COMM 15000, ENG 11011, ENG 21011, MATH 11010 (or placement out of ENG 11011 and/or MATH 11010) must have earned a minimum C (2.00) grade; students who have completed ACCT 23020 and ACCT 23021 must have earned a minimum B- (2.70) grade in both courses. If a student does not have at least a B- in both ACCT 23020 and ACCT 23021 but the student does have an average GPA of at least a 2.7 in ACCT 23020 and 23021, the student can apply to the Accounting Department ot be considered for an override to be admitted to junior level accounting courses.
GRADUATION REQUIREMENTS:	Minimum 121 total credit hours and 39 upper-division hours for graduation. Minimum 2.50 GPA overall and 2.50 GPA in major required for graduation. Minimum B- (2.70) grade in both ACCT 23020 and ACCT 23021. If a student does not have at least a B- in both ACCT 23020 and ACCT 23021 but the student does have an average GPA of at least 2.7 in ACCT 23020 and ACCT 23021, the student can apply to the Accounting Department for an override to admitted to junior level accounting courses. Minimum C (2.00) grade is required in COMM 15000, ENG 21011 and MATH 11010 (or placement out of MATH 11010).
LANGUAGE REQUIREMENT:	None
STUDY ABROAD/AWAY OPPORTUNITIES:	There are many Study Abroad/Away Opportunities, for more information contact the Office of Global Education.
PROGRAM FEE:	$85/semester
ACCREDITATION:	Association to Advance Collegiate Schools of Business
STUDENT ORGANIZATIONS:	Beta Alpha Psi; The Accounting Association; Delta Sigma Pi
GRADUATE PROGRAMS:	Accounting (M.S.A.), Master of Business Administration: Accounting; Finance (M.B.A.)