Program: Accounting, B.B.A. - Middle Tennessee State University

Mar 03, 2025

2020-21 Undergraduate Catalog

Accounting
615-898-2558
Jeannie Harrington, chair
Jeannie.Harrington@mtsu.edu

In addition to meeting the Jennings A. Jones College of Business requirements , an Accounting major consists of 27 semester hours of accounting and requires a minimum of 2.00 GPA. At least 50 percent of the required major hours must be taken in residence at MTSU. Majors must earn a C (2.00) or better in all accounting courses.

The program below includes a Business Administration minor. An alternative business minor may be chosen, but it may require total hours for graduation to exceed 120.

NOTE: Students are allowed a maximum of three attempts (including grades of W) in each upper-level accounting course in the major.

Academic Map

Following is a printable, suggested four-year schedule of courses:

Accounting, B.B.A., Academic Map

Degree Requirements

General Education	41 hours
College of Business Core	42 hours*
Major Requirements	27 hours
Auxiliary Courses	9 hours
Electives	0-4 hours
TOTAL	120-122 hours

*This program requires courses that can also fulfill requirements of the General Education curriculum. If courses for this program are also used to fulfill General Education requirements, the program of study may be completed in 120 hours.

General Education (41 hours)

General Education requirements (shown in curricular listings below) include courses in Communication, History, Humanities and/or Fine Arts, Mathematics, Natural Sciences, and Social/Behavioral Sciences.

The following courses required by the major meet General Education requirements:

MATH 1630 (Math)
ECON 2410 (Soc/Beh Sci and core)

College of Business Core (42 hours)

All students must complete the College of Business Core which requires 42 hours with a 2.000 GPA.

Major Requirements (27 hours)

ACTG 3110 - Intermediate Accounting I 3 credit hours
ACTG 3120 - Intermediate Accounting II 3 credit hours
ACTG 3310 - Cost Accounting 3 credit hours
ACTG 4510 - Accounting Systems 3 credit hours
ACTG 4550 - Introduction to Federal Income Tax 3 credit hours
ACTG 4620 - External Auditing I 3 credit hours OR
ACTG 4640 - Internal Auditing 3 credit hours
ACTG 4650 - Financial Accounting Standards 3 credit hours
ACTG UD electives 6 credit hours *

NOTE:

*Any upper-division accounting course can be used for the ACTG elective except ACTG 3000 , ACTG 3020 , and ACTG 4420 .

Auxiliary Courses (9 hours)

BLAW 3430 - Commercial Law 3 credit hours
INFS 2200 - Introduction to Microcomputing 3 credit hours
Business elective 3 credit hours

Electives (0-4 hours)

Curriculum: Accounting

Curricular listings include General Education requirements in Communication, History, Humanities and/or Fine Arts, Mathematics, Natural Sciences, and Social/Behavioral Sciences categories.

Freshman

ENGL 1010 - Expository Writing 3 credit hours (Comm)
ENGL 1020 - Research and Argumentative Writing 3 credit hours (Comm)
MATH 1630 - College Mathematics for Managerial, Social, and Life Sciences 3 credit hours (Math)
COMM 2200 - Fundamentals of Communication 3 credit hours (Comm)
Natural Sciences (2 prefixes) 8 credit hours
Social/Behavioral Sciences 3 credit hours
ECON 2410 - Principles of Economics, Macroeconomics 3 credit hours * (Soc/Beh Sci)
ECON 2420 - Principles of Economics, Microeconomics 3 credit hours *
Elective 1 credit hour

Subtotal: 30 Hours

Sophomore

ENGL 2020 - Themes in Literature and Culture 3 credit hours (Hum/FA) OR
ENGL 2030 - The Experience of Literature 3 credit hours (Hum/FA) OR
HUM 2610 - Foreign Literature in Translation 3 credit hours (Hum/FA)
Humanities and/or Fine Arts (2 prefixes) 6 credit hours
ACTG 2110 - Principles of Accounting I 3 credit hours *
ACTG 2125 - Principles of Accounting II for Accounting Majors 3 credit hours
BIA 2610 - Statistical Methods 3 credit hours *
INFS 2200 - Introduction to Microcomputing 3 credit hours
Elective 3 credit hours
Choose 6 hours from:
HIST 2010 - Survey of United States History I 3 credit hours OR
HIST 2020 - Survey of United States History II 3 credit hours OR
HIST 2030 - Tennessee History 3 credit hours

Subtotal: 30 Hours

Junior

BIA 3620 - Introduction to Business Analytics 3 credit hours
BUS 3000 - The Dale Carnegie Course 3 credit hours
INFS 3100 - Principles of Management Information Systems 3 credit hours
MGMT 3610 - Principles of Management 3 credit hours
BCED 3510 - Business Communication 3 credit hours
FIN 3010 - Principles of Corporate Finance 3 credit hours
ACTG 3110 - Intermediate Accounting I 3 credit hours §
ACTG 3120 - Intermediate Accounting II 3 credit hours §
ACTG 3310 - Cost Accounting 3 credit hours §
ACTG 4510 - Accounting Systems 3 credit hours §

Subtotal: 30 Hours

Senior

BLAW 3400 - Legal Environment of Business 3 credit hours
BLAW 3430 - Commercial Law 3 credit hours §
MKT 3820 - Principles of Marketing 3 credit hours
BUAD 4980 - Strategic Management 3 credit hours §
ACTG 4550 - Introduction to Federal Income Tax 3 credit hours §
ACTG 4650 - Financial Accounting Standards 3 credit hours §
ACTG UD electives 6 credit hours §
Business elective 3 credit hours
ACTG 4620 - External Auditing I 3 credit hours § OR
ACTG 4640 - Internal Auditing 3 credit hours §

Subtotal: 30 Hours

NOTE:

*A 2.25 GPA in these courses is required for admission to the Jones College of Business.

§Admission required