Accounting - B.B.A. Program Requirements Download to print

• Accounting semester-by-semester Roadmap

Type Legend: DD Diversity–Domestic; DG Diversity–Global; ELR Experiential Learning; 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, writing-intensive and the experiential learning requirements.

I.	DESTINATION KENT STATE: FIRST YEAR EXPERIENCE  (1 credit)
Type	Course		Title	Credits
	US	10097	Destination Kent State: First Year Experience	1
II.	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)
ELR		43092	Accounting Internship (3)
		43095	Special Topics: Accounting (3)
		43096	Individual Investigation (3)
III.	ADDITIONAL PROGRAM REQUIREMENTS (96 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
	ENG	30063	Business and Professional Writing	3
	FIN	26074	Legal Environment of Business	3
		36053	Business Finance	3
		36072	Law of Commercial Transactions	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
		34060	Operations Management	3
		44285	Integrated Business Policy and Strategy	3
	MKTG	25010	Principles of 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
	General Electives (lower or upper division) Credits required depends on meeting minimum 121 credit hours and minimum 39 upper-division credit hours			18
MINIMUM TOTAL				121

* A minimum C (2.000) grade must be earned. A minimum C (2.000) grade must be earned in ACCT 43010 to fulfill the writing-intensive requirement.

**A minimum B- (2.700) grade must be earned. 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 2.700 in ACCT 23020 and ACCT 23021, the student can apply to the Accounting Department for an override to admitted to junior level accounting courses.

***Student who have taken MATH 10041 for another program may use it as a substitute for MIS 24056.

⁺ A student may be waived out of BUS 10123 Exploring Business if:

• 30 or more hours have been earned and any two classes (from ACCT 23020, ACCT 23021, FIN 26074, MIS 24163, MKTG 25010 or MIS 24053) have successfully been completed.
• 60 or more hours have been earned and the student has completed one course from (ACCT 23020, ACCT 23021, FIN 26074, MIS 24163, MKTG 25010 or MIS 24053)
• At the advisor’s discretion, the student has sufficient breadth and depth of knowledge in a business field (as demonstrated by a CLEP exam or Credit by Exam) but does not meet the requirements listed above.

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 4 credit hours of physical education activity (PEB) courses and maximum 4 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.  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 MATH 10023 or 10024 may apply toward general 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.