Accounting - B.B.A. Download to print

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 Programs Office (room A310, Business Administration Building).

Accountants and auditors held about 1.3 million jobs in 2014. The industries that employed the most accountants and auditors were as follows: Accounting, tax preparation, bookkeeping and payroll services (26%); government (8%); finance and insurance (8%); management of companies and enterprises (7%) and manufacturing (6%). 

Employment of accountants and auditors is projected to grow 11 percent from 2014-2024, faster than the average for all occupations. Globalization, a growing overall economy and an increasingly complex tax and regulatory environment are expected to lead to strong demand for accountants and auditors.

(Source: Bureau of Labor Statistics)

General Admissions for Freshman Students: Admission Requirements at the Kent Campus: The freshman admission policy at the Kent Campus is selective. Admission decisions are based upon the following: overall grade point average, ACT and/or SAT scores, strength of high school college preparatory curriculum and grade trends.

The university affirmatively strives to provide educational opportunities and access to students with varied backgrounds, those with special talents and adult students who graduated from high school three or more years ago. For more information on admissions, visit the admissions website for new freshmen.

Transfer Students: An overall GPA of at least 2.50 (2.25 for economics and entrepreneurship) is required for admission into the College of Business Administration. Students who have completed (or the equivalent of) COMM 15000, 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 to be considered for an override to be admitted to junior level accounting courses.

Progression in this major: minimum 2.500 overall GPA, minimum C (2.000) grade in COMM 15000, ENG 21011, MATH 11010 (or placement out of MATH 11010), completion of MATH 11012 or MATH 12002 (or equivalent) and MIS 24053 and minimum B- (2.700) grade in 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 2.700 in ACCT 23020 and ACCT 23021, the student can apply to the Accounting Department to be considered for an override to admitted to junior level accounting courses.

Minimum 120 total credit hours  and  39 upper-division hours for graduation. Minimum 2.500 GPA overall and 2.500 GPA in major required, minimum C (2.000) grade is required in ACCT 33001, 33004, 33010, 33012 and 43010 for graduation.

Graduates of this program will be able to:

1. Obtain an initial position in the accounting profession.
2. Take and pass all portions of the Uniform CPA examination or another appropriate professional examination. 
3. Identify and analyze issues in defined accounting transactions, record the transactions in the books of original entry and prepare the financial statement disclosures. 
4. Consult appropriate accounting pronouncements and be able to read, understand, analyze and prepare financial statements and disclosures. 
5. Gain a functional understanding of taxation of individuals and C corporations. 
6. Select and analyze the information provided by accounting information systems.
7. Prepare summary reports useful for business decision making. 
8. Understand an entity's internal controls and be able to document their understanding of internal control. 
9. Understand how financial statement auditing applies to different types of businesses. 
10. Posses a command of technology (computer applications) as it relates to, and integrates within, the field of accounting. 
11. Communicate in a professional manner both verbally and in writing. 
12. Recognize ethical dilemmas in business, apply ethical frameworks and develop resolutions to ethical dilemmas. 
13. Demonstrate the ability to work effectively within a team by fully participating in one or more team assignments which produce a project that shows evidence of effective teamwork and competency in interpersonal skills. 

Graduates of all Bachelor of Business Administration programs will be able to:

1. Recall strategic frameworks that are used to make business decisions. 
2. Perform basic calculations using quantitative tools that are used to support business decisions. 
3. Articulate and deliberate their ideas in writing.
4. Articulate and deliberate their ideas orally.
5. Identify ethical dilemmas and stakeholders.
6. Recommend alternatives and consequences and choose a reasoned conclusion from the alternatives given. 
7. Identify global factors in making a business decision. 
8. Analyze global factors in making a business decision. 

The Association to Advance Collegiate Schools of Business