Accounting, B.B.A.

Accounting
615-898-2558
Kim Honaker, interim chair
Kim.Honaker @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 required Business Administration minor. An alternative business minor may be chosen, but it may require total hours for graduation to exceed 120.

NOTE: Students receiving a D, F, or W in an upper-level accounting course at MTSU must repeat that course at MTSU. Students are allowed a maximum of three attempts (including grades of W) per course in ACTG 3110 and ACTG 3120 .

Intermediate Readiness Exam

To ensure that students have the foundational knowledge needed to succeed when enrolling in their first upper-division financial accounting course (ACTG 3110 ), students must take the Intermediate Accounting Readiness Exam (Readiness Exam). This exam assesses students’ readiness for ACTG 3110 by measuring their financial accounting knowledge at the principles level. If a satisfactory score is not earned on the Readiness Exam, a structured review of critical accounting principles topics using department-approved materials must be completed before taking ACTG 3110. AACSB has recognized the Department’s Intermediate Readiness Initiative, which includes the Readiness Exam, as a best practice among accredited accounting programs.

Academic Map

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

Accounting, B.B.A., Academic Map

Degree Requirements

True Blue Core (TBC)	41 hours
College of Business Core	42 hours*
Major Requirements	27 hours
Auxiliary Courses	12 hours
Business Elective	3 hours
Electives	0-7 hours
TOTAL	120-125 hours

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

True Blue Core (41 hours)

True Blue Core (TBC) requirements (shown in curricular listings below) include courses in the Foundational Skills areas of Written Communication (WC), Information Literacy (Info Lit), Non-Written Communication (NWC), and Quantitative Literacy (Quant Lit). Knowledge Domains include Human Society and Social Relationships (HSSR), Scientific Literacy (Sci Lit), Creativity and Cultural Expression (CCE), and History and Civic Learning (HCL), which include Discovery and Explorations categories. Students must choose at least one course from each Discovery category.

The following courses required by the major meet True Blue Core requirements:

MATH 1630 (Quant Lit)
ECON 2410 (HSSR and business core)
ECON 2420 (HSSR and business core)
COMM 2200 (NWC)

College of Business Core (42 hours)

All students must complete the College of Business Core which requires 42 hours with a 2.000 GPA. Students majoring or minoring in Accounting should take ACTG 2125 (not ACTG 2120 ) as part of the College of Business Core.

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 4110 - Advanced Financial 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
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 (12 hours)

BLAW 3430 - Commercial Law 3 credit hours
COMM 2200 - Audience-Centered Communication 3 credit hours
INFS 2200 - Introduction to Microcomputing 3 credit hours
MATH 1630 - College Mathematics for Managerial, Social, and Life Sciences 3 credit hours

Business Elective (3 hours)

Electives (0-7 hours)

Curriculum: Accounting

Freshman

MATH 1630 - College Mathematics for Managerial, Social, and Life Sciences 3 credit hours (Quantitative Literacy)
COMM 2200 - Audience-Centered Communication 3 credit hours (NWC)
ECON 2410 - Principles of Economics, Macroeconomics 3 credit hours * (HSSR)
ECON 2420 - Principles of Economics, Microeconomics 3 credit hours * (HSSR)
Written Communication 3 credit hours
Information Literacy 3 credit hours
Scientific Literacy 8 credit hours
Electives 4 credit hours

Subtotal: 30 Hours

Sophomore

ACTG 2110 - Principles of Accounting I 3 credit hours *
ACTG 2125 - Principles of Accounting II for Accounting Majors 3 credit hours
Creativity and Cultural Expression 6 credit hours
Creativity and Cultural Expression Literature 3 credit hours
History and Civic Learning 6 credit hours
BIA 2610 - Statistical Methods 3 credit hours *
INFS 2200 - Introduction to Microcomputing 3 credit hours
Elective 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
MGMT 3620 - Supply Chain Operations 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 4110 - Advanced Financial Accounting 3 credit hours §
ACTG 4550 - Introduction to Federal Income Tax 3 credit hours §
ACTG 4620 - External Auditing I 3 credit hours §
ACTG UD electives 6 credit hours §
Business elective 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