Department of Accounting
College of Business Administration
Room 550, Business Administration Building
E-mail: accounting@kent.edu
Tel: 330-672-2545
Fax: 330-672-5006
Web: http://business.kent.edu/dept/accounting

Accounting Major—2009-2010 Roadmap [Degree Requirements]

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.

Requirements to be admitted as an accounting major:

• Satisfactory completion of 46 semester hours applicable to the pre-accounting major
• Minimum 2.50 cumulative GPA
• Minimum C (2.00) grade is required in COMM 15000, ENG 11011, ENG 21011 and MATH 11010 (or placement out of ENG 11011 and/or MATH 11010)
• Minimum C (2.00) grade and 2.70 GPA for all attempts in ACCT 23020 and ACCT 23021 (or equivalent)

Requirements to graduate with a B.B.A. in accounting:

• Minimum 2.50 cumulative GPA
• Minimum 2.50 GPA in major

The following policies are in effect for accounting majors:

• Minimum C (2.00) grade is required in the four junior-level accounting courses to progress to the senior-level courses. • Normally, an accounting major course can be repeated only once.
• Students may repeat only a course in which C+ (2.30) grade or lower was earned.
• Only three accounting major courses (ACCT 3/43000) can be repeated and counted toward the accounting major. All attempts will count in the computation of the major, upper-division business and cumulative GPAs.
• 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 for all upper-division accounting major courses (ACCT 3/43000). It is the students’ responsibility to acquire 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 necessary.

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 Science 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).

Accounting Minor

The accounting minor is for students desiring accounting education in financial statement preparation, budgeting, costing and accounting systems at a level beyond the user of financial information but less than the preparation for being a professional accountant. The minor will be especially useful to students whose career paths are in business, not-for-profit and governmental organizations where dealing with financial issues will be an important part of their duties. The accounting minor is open to all students in all majors based on the admission requirements outlined below.

Course requirements for accounting minor (21 credits):

Requirements to declare the accounting minor:

• Officially declared major (not pre-major, general, undeclared/exploratory); however, advising is available and recommended anytime prior to declaration
• Minimum 60 semester hours completed
• Minimum 2.50 cumulative GPA
• Minimum C (2.00) grade and 2.50 average GPA for all attempts in ACCT 23020 and 23021(or equivalents)

Requirement to graduate with an accounting minor:

• Minimum 2.50 GPA (including all attempts) in the minor courses

Note: To earn a minor within the College of Business Administration, students must complete at least two courses in the minor at Kent State University on a graded basis. At least one of these courses must be at the upper-division (30000 or 40000) level.