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Accounting - B.B.A. Program Requirements

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. 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)  
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 42 upper-division credit hours
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.

**A minimum B- (2.7) 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 2.7 in ACCT 23020 and ACCT 23021, the student can apply to the Accounting Department for an override to admitted to junior level accounting courses.

*** If a student has taken MATH 10041 Elementary Probability and Statistics they may use it in place of MIS 24056.

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.

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