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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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