Accounting - B.B.A.

Program Overview

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Accounting - B.B.A.

Overview

The Bachelor of Business Administration degree 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.

About This Program

Looking to explore the world of accounting and advance your career prospects? The B.B.A. degree in Accounting offers a dynamic curriculum and renowned faculty to provide you with the essential skills and knowledge required to succeed in this ever-evolving field.

Contact Information

• Wei Li, Ph.D. | wei.li@kent.edu | 330-672-1285
• Speak with an Advisor
• Chat with an Admissions Counselor

Program Delivery

• Delivery: In person
• Location: Kent Campus

Examples of Possible Careers and Salaries

• Accountants and auditors
  • 4.3% about as fast as the average
  • 1,436,100 number of jobs
  • $73,560 potential earnings
• Budget analysts
  • 3.4% about as fast as the average
  • 55,400 number of jobs
  • $78,970 potential earnings

Accreditation

AACSB, International - The Association to Advance Collegiate Schools of Business

Admission Requirements

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.

• First-Year Students on the Kent Campus: First-year admission policy on the Kent Campus is selective. Admission decisions are based upon cumulative grade point average, strength of high school college preparatory curriculum and grade trends. Students not admissible to the Kent Campus may be administratively referred to one of the seven regional campuses to begin their college coursework.
• First-Year Students on the Regional Campuses: First-year admission to Kent State’s campuses at Ashtabula, East Liverpool, Geauga, Salem, Stark, Trumbull and Tuscarawas, as well as the Twinsburg Academic Center, is open to anyone with a high school diploma or its equivalent.
• International Students: All international students must provide proof of proficiency of the English language (unless they meet specific exceptions) through the submission of an English language proficiency test score or by completing English language classes at Kent State’s English as a Second Language Center before entering their program.
• Former Students: Former Kent State students or graduates who have not attended another college or university since Kent State may complete the reenrollment or reinstatement form on the University Registrar’s website.
• Transfer Students: A minimum 2.000 overall GPA is required for admission into the major. 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 grade; students who have completed ACCT 23020 and ACCT 23021 must have earned a minimum B- grade in both courses.

Program Requirements

Major Requirements

• ACCT 33001 - INTERMEDIATE FINANCIAL ACCOUNTING I (min C grade) - 3
• ACCT 33004 - INTRODUCTION TO ACCOUNTING SYSTEMS (min C grade) - 3
• ACCT 33010 - COST ACCOUNTING (min C grade) - 3
• ACCT 33012 - INTERMEDIATE FINANCIAL ACCOUNTING II (min C grade) - 3
• ACCT 43009 - ACCOUNTING DATA ANALYTICS (min C grade) - 3
• ACCT 43010 - PRINCIPLES OF AUDITING (ELR) (WIC) (min C grade) - 3
• ACCT 43031 - INCOME TAXATION I - INDIVIDUAL TAXATION (min C grade) - 3
• Accounting Electives, choose from the following: - 9
  • ACCT 43013 - ADVANCED MANAGEMENT ACCOUNTING
  • ACCT 43020 - ADVANCED FINANCIAL ACCOUNTING
  • ACCT 43033 - INCOME TAXATION II - ENTITY TAXATION
  • ACCT 43043 - INTERNAL AUDIT AND FRAUD EXAMINATION
  • ACCT 43089 - INTERNATIONAL ACCOUNTING EXPERIENCE (DIVG) (ELR)
  • ACCT 43092 - ACCOUNTING INTERNSHIP (ELR)
  • ACCT 43095 - SPECIAL TOPICS: ACCOUNTING
  • ACCT 43096 - INDIVIDUAL INVESTIGATION IN ACCOUNTING
• Additional Requirements (courses do not count in major GPA):
  • ACCT 23020 - INTRODUCTION TO FINANCIAL ACCOUNTING (min B- grade) - 3
  • ACCT 23021 - INTRODUCTION TO MANAGERIAL ACCOUNTING (min B- grade) - 3
  • BA 24056 - BUSINESS ANALYTICS I - 3
  • BA 44062 - SUPPLY CHAIN MANAGEMENT - 3
  • BUS 10123 - EXPLORING BUSINESS - 3
  • BUS 30062 - ADVANCED PROFESSIONAL DEVELOPMENT - 3
  • CIS 24053 - INTRODUCTION TO INFORMATION SYSTEMS AND DIGITAL TECHNOLOGIES - 3
  • COMM 15000 - INTRODUCTION TO HUMAN COMMUNICATION (KADL) (min C grade) - 3
  • ECON 22060 - PRINCIPLES OF MICROECONOMICS (KSS) - 3
  • ECON 22061 - PRINCIPLES OF MACROECONOMICS (KSS) - 3
  • FIN 26074 - LEGAL ENVIRONMENT OF BUSINESS - 3
  • FIN 36053 - BUSINESS FINANCE - 3
  • FIN 36072 - LAW OF COMMERCIAL TRANSACTIONS - 3
  • MATH 11010 - ALGEBRA FOR CALCULUS (KMCR) (min C grade) - 3
  • MATH 11012 or MATH 12002 - INTUITIVE CALCULUS (KMCR) or ANALYTIC GEOMETRY AND CALCULUS I (KMCR) - 3-5
  • MGMT 24163 - PRINCIPLES OF MANAGEMENT - 3
  • MGMT 44285 - STRATEGIC MANAGEMENT - 3
  • MKTG 25010 - PRINCIPLES OF MARKETING - 3
  • UC 10001 - FLASHES 101 - 1
  • UC 10162 - INTRODUCTION TO PROFESSIONAL DEVELOPMENT - 1
  • Kent Core Composition - 6
  • Kent Core Humanities and Fine Arts (minimum one course from each) - 9
  • Kent Core Social Sciences (must be from two disciplines) - 3
  • Kent Core Basic Sciences (must include one laboratory) - 6-7
  • General Electives (total credit hours depends on earning 120 credit hours, including 39 upper-division credit hours) - 10

Progression Requirements

• Minimum 2.000 overall GPA
• Minimum C grade in COMM 15000, ENG 21011, MATH 11010 (or placement out of MATH 11010), and all accounting major required courses
• Completion of CIS 24053
• Minimum B- grade in ACCT 23020 and ACCT 23021

Graduation Requirements

• Graduation Requirements Summary:
  • Minimum Major GPA: 2.000
  • Minimum Overall GPA: 2.000
• All accounting major courses (33000 level and above) taken to fulfill the requirements for a B.B.A. in Accounting must be taken within the last 10 years at the time of graduation.
• Students must earn a minimum C in required ACCT major courses.
• 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 must complete at least 50 percent of business credit hours (required for the business degree) in-residence on a Kent State University campus.
• Students must complete at least 50 percent of their major credit hours in residence on a Kent State University campus.
• Students must complete two measures of outcomes assessment as specified by the college for complete satisfaction of the B.B.A. degree.

Roadmap

This roadmap is a recommended semester-by-semester plan of study for this program. Students will work with their advisor to develop a sequence based on their academic goals and history.

• Semester One:
  • BUS 10123 - EXPLORING BUSINESS - 3
  • COMM 15000 - INTRODUCTION TO HUMAN COMMUNICATION (KADL) - 3
  • MATH 11010 - ALGEBRA FOR CALCULUS (KMCR) - 3
  • UC 10001 - FLASHES 101 - 1
  • Kent Core Requirement - 3
  • Kent Core Requirement - 3
• Semester Two:
  • CIS 24053 - INTRODUCTION TO INFORMATION SYSTEMS AND DIGITAL TECHNOLOGIES - 3
  • ECON 22060 - PRINCIPLES OF MICROECONOMICS (KSS) - 3
  • MATH 11012 or MATH 12002 - INTUITIVE CALCULUS (KMCR) or ANALYTIC GEOMETRY AND CALCULUS I (KMCR) - 3-5
  • UC 10162 - INTRODUCTION TO PROFESSIONAL DEVELOPMENT - 1
  • Kent Core Requirement - 3
  • Kent Core Requirement - 3
• Semester Three:
  • ACCT 23020 - INTRODUCTION TO FINANCIAL ACCOUNTING - 3
  • ECON 22061 - PRINCIPLES OF MACROECONOMICS (KSS) - 3
  • MKTG 25010 - PRINCIPLES OF MARKETING - 3
  • MGMT 24163 - PRINCIPLES OF MANAGEMENT - 3
  • Kent Core Requirement - 3
• Semester Four:
  • ACCT 23021 - INTRODUCTION TO MANAGERIAL ACCOUNTING - 3
  • BA 24056 - BUSINESS ANALYTICS I - 3
  • BUS 30062 - ADVANCED PROFESSIONAL DEVELOPMENT - 3
  • FIN 26074 - LEGAL ENVIRONMENT OF BUSINESS - 3
  • Kent Core Requirement - 3
• Semester Five:
  • ACCT 33001 - INTERMEDIATE FINANCIAL ACCOUNTING I - 3
  • ACCT 33004 - INTRODUCTION TO ACCOUNTING SYSTEMS - 3
  • FIN 36053 - BUSINESS FINANCE - 3
  • Kent Core Requirement - 3
  • Kent Core Requirement - 3
• Semester Six:
  • ACCT 33010 - COST ACCOUNTING - 3
  • ACCT 33012 - INTERMEDIATE FINANCIAL ACCOUNTING II - 3
  • FIN 36072 - LAW OF COMMERCIAL TRANSACTIONS - 3
  • General Electives - 6
• Semester Seven:
  • ACCT 43009 - ACCOUNTING DATA ANALYTICS - 3
  • ACCT 43010 - PRINCIPLES OF AUDITING (ELR) (WIC) - 3
  • ACCT 43031 - INCOME TAXATION I - INDIVIDUAL TAXATION - 3
  • BA 44062 - SUPPLY CHAIN MANAGEMENT - 3
  • Accounting Elective - 3
• Semester Eight:
  • MGMT 44285 - STRATEGIC MANAGEMENT - 3
  • Accounting Elective - 6
  • General Electives - 4

University Requirements

All students in a bachelor's degree program at Kent State University must complete the following university requirements for graduation.

• Flashes 101 (UC 10001) - 1 credit hour
• Diversity Domestic/Global (DIVD/DIVG) - 2 courses
• Experiential Learning Requirement (ELR) - varies
• Kent Core (see table below) - 36-37 credit hours
• Writing-Intensive Course (WIC) - 1 course
• Upper-Division Requirement - 39 credit hours
• Total Credit Hour Requirement - 120 credit hours

Kent Core Requirements

• Kent Core Composition (KCMP) - 6
• Kent Core Mathematics and Critical Reasoning (KMCR) - 3
• Kent Core Humanities and Fine Arts (KHUM/KFA) (min one course each) - 9
• Kent Core Social Sciences (KSS) (must be from two disciplines) - 6
• Kent Core Basic Sciences (KBS/KLAB) (must include one laboratory) - 6-7
• Kent Core Additional (KADL) - 6
• Total Credit Hours: 36-37

Program Learning Outcomes

Graduates of this program will be able to:

1. Given a defined financial accounting transaction, identify and analyze the issue, record the transaction in the books of original entry and prepare the financial statement disclosure.
2. Demonstrate an understanding of managerial and cost accounting with the ability to identify and analyze information useful in decision making.
3. Gain a functional understanding of taxation of individuals.
4. Understand financial statement auditing.
5. Assemble, cleanse and analyze the information provided by information systems; prepare summary reports useful for business decision-making.

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

1. Core Business Knowledge - Recall the strategic frameworks that are used to make business decisions.
2. Analytical Skills - Use analytical methodologies and critical thinking skills to evaluate and solve business problems.
3. Digital Technology – Demonstrate the technological skills necessary to analyze business problems and develop solutions.
4. Written Communication - Write effective business communications.
5. Oral Communication - Make effective business presentations, using appropriate technologies.
6. Teamwork – Collaborate effectively with others to achieve a common business purpose.
7. Business Ethics – Recognize ethical business dilemmas and use ethical decision making to resolve the dilemma.
8. Global - Analyze the key global factors when making business decisions.

Full Description

The Bachelor of Business Administration degree 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. The program 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.

Accounting students may apply to a five-year program that leads to both the B.B.A. degree in Accounting and the Master of Science in Accounting degree. Students may also apply early to the M.S.A. degree, M.B.A. degree or other business master’s degrees and double count up to 9 credit hours of graduate courses toward both degree programs.

Why Kent State University

Accounting Overview

Listen as Associate Professor of Accounting Drew Sellers discusses his research in the field of accounting.

Accounting Scholarships

The Accounting Department offers over 50 scholarships for accounting majors of all class standings including incoming freshmen through graduate students.

Career Development Support

The Accounting Department helps students of all stages to seek internships and full-time jobs through accounting-specific job fairs and networking events.

Program Outline

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Degree Overview:

The Bachelor of Business Administration degree 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. Accounting students may apply early to the M.B.A. degree and double count 9 credit hours of graduate courses toward both degree programs. See the Combined Bachelor's/Master's Degree Program policy in the University Catalog for more information. In addition, students may apply toward a five-year program that leads to both the B.B.A. degree in Accounting and the Master of Science in Accounting degree. The two-degree, five-year program meets the requirements for admission of graduates to the Uniform CPA Examination. Requirements differ in different states, and students should check with the state board of accountancy for requirements.

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Outline:

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Program Requirements:

• ACCT 33004 INTRODUCTION TO ACCOUNTING SYSTEMS (min C grade) 3 credit hours
• ACCT 33010 COST ACCOUNTING (min C grade) 3 credit hours
• ACCT 43010 PRINCIPLES OF AUDITING (ELR) (WIC) (min C grade) 3 credit hours
• ACCT 43031 INCOME TAXATION I - INDIVIDUAL TAXATION (min C grade) 3 credit hours
• Accounting Electives, choose from the following: 9 credit hours
• ACCT 43033 INCOME TAXATION II - ENTITY TAXATION
• ACCT 43034 NONPROFIT ACCOUNTING AND AUDITING
• ACCT 43092 ACCOUNTING INTERNSHIP (ELR)
• ACCT 43095 SPECIAL TOPICS: ACCOUNTING
• BUS 10123 EXPLORING BUSINESS 3 credit hours
• CIS 24053 INTRODUCTION TO INFORMATION SYSTEMS AND DIGITAL TECHNOLOGIES 3 credit hours
• COMM 15000 INTRODUCTION TO HUMAN COMMUNICATION (KADL) (min C grade) 3 credit hours
• ECON 22060 PRINCIPLES OF MICROECONOMICS (KSS) 3 credit hours
• ECON 22061 PRINCIPLES OF MACROECONOMICS (KSS) 3 credit hours
• FIN 26074 LEGAL ENVIRONMENT OF BUSINESS 3 credit hours
• FIN 36072 LAW OF COMMERCIAL TRANSACTIONS 3 credit hours
• MATH 11010 ALGEBRA FOR CALCULUS (KMCR) (min C grade) 3 credit hours
• MKTG 25010 PRINCIPLES OF MARKETING 3 credit hours
• UC 10001 FLASHES 101 1 credit hour
• Kent Core Composition 6 credit hours
• Kent Core Humanities and Fine Arts (minimum one course from each) 9 credit hours
• Kent Core Social Sciences (must be from two disciplines) 3 credit hours
• Kent Core Basic Sciences (must include one laboratory) 6-7 credit hours
• General Electives (total credit hours depends on earning 120 credit hours, including 39 upper-division credit hours) 7-10 credit hours
• Minimum Total Credit Hours: 120 credit hours
• Progression Requirements:
• Minimum 2.000 overall GPA
• Minimum C grade in COMM 15000, ENG 21011, MATH 11010 (or placement out of MATH 11010), and all accounting major required courses
• Completion of CIS 24053
• Minimum B- grade in ACCT 23020 and ACCT 23021
• If a student does not have a minimum B- grade in both ACCT 23020 and ACCT 23021, but has a minimum 2.700 average GPA in ACCT 23020 and ACCT 23021, the student can apply to the Department of Accounting to be considered for an override to admitted to junior-level accounting courses.
• Graduation Requirements:
• Minimum Major GPA: 2.000
• Minimum Overall GPA: 2.000
• All accounting major courses (33000 level and above) taken to fulfill the requirements for a B.B.A.
in Accounting must be taken within the last 10 years at the time of graduation.
• Students must earn a minimum C in required ACCT major courses.
• 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 semester 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.
• Students must complete at least 50 percent of business credit hours (required for the business degree) in-residence on a Kent State University campus.
• Students must complete at least 50 percent of their major credit hours in residence on a Kent State University campus.
• Students must complete two measures of outcomes assessment as specified by the college for complete satisfaction of the B.B.A.
degree.
• Roadmap:
• Semester One:
• BUS 10123 EXPLORING BUSINESS 3 credit hours
• COMM 15000 INTRODUCTION TO HUMAN COMMUNICATION (KADL) 3 credit hours
• MATH 11010 ALGEBRA FOR CALCULUS (KMCR) 3 credit hours
• UC 10001 FLASHES 101 1 credit hour
• Kent Core Requirement 3 credit hours
• Kent Core Requirement 3 credit hours
• Total Credit Hours:
16 credit hours
• Semester Two:
• CIS 24053 INTRODUCTION TO INFORMATION SYSTEMS AND DIGITAL TECHNOLOGIES 3 credit hours
• ECON 22060 PRINCIPLES OF MICROECONOMICS (KSS) 3 credit hours
• Kent Core Requirement 3 credit hours
• Kent Core Requirement 3 credit hours
• ECON 22061 PRINCIPLES OF MACROECONOMICS (KSS) 3 credit hours
• MKTG 25010 PRINCIPLES OF MARKETING 3 credit hours
• Kent Core Requirement 3 credit hours
• FIN 26074 LEGAL ENVIRONMENT OF BUSINESS 3 credit hours
• Kent Core Requirement 3 credit hours
• Total Credit Hours:
15 credit hours
• ACCT 33004 INTRODUCTION TO ACCOUNTING SYSTEMS 3 credit hours
• Kent Core Requirement 3 credit hours
• Kent Core Requirement 3 credit hours
• Total Credit Hours:
15 credit hours
• Semester Six:
• Required: minimum overall 2.000 GPA
• ACCT 33010 COST ACCOUNTING 3 credit hours
• FIN 36072 LAW OF COMMERCIAL TRANSACTIONS 3 credit hours
• General Electives 6 credit hours
• Total Credit Hours:
15 credit hours
• ACCT 43010 PRINCIPLES OF AUDITING (ELR) (WIC) 3 credit hours
• ACCT 43031 INCOME TAXATION I - INDIVIDUAL TAXATION 3 credit hours
• Accounting Elective 3 credit hours
• Total Credit Hours:
15 credit hours
• Semester Eight:
• Accounting Elective 6 credit hours
• General Electives 4 credit hours

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Careers:

• Examples of Possible Careers and Salaries:
• Accountants and auditors:
• Projected employment growth: 4.3% (about as fast as the average)
• Number of jobs: 1,436,100
• Potential earnings: $73,560
• Budget analysts:
• Projected employment growth: 3.4% (about as fast as the average)
• Number of jobs: 55,400
• Potential earnings: $78,970

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Other:

• Accreditation: AACSB, International - The Association to Advance Collegiate Schools of Business
• Source of occupation titles and labor data: U.S. Bureau of Labor Statistics' Occupational Outlook Handbook.
Data comprises projected percent change in employment over the next 10 years; nation-wide employment numbers; and the yearly median wage at which half of the workers in the occupation earned more than that amount and half earned less.
• University Requirements:
• Bachelor's Requirements:
• Flashes 101 (UC 10001) 1 credit hour
• Diversity Domestic/Global (DIVD/DIVG) 2 courses
• Experiential Learning Requirement (ELR) varies
• Kent Core (see table below) 36-37 credit hours
• Writing-Intensive Course (WIC) 1 course
• Upper-Division Requirement 39 credit hours
• Total Credit Hour Requirement 120 credit hours
• Kent Core Requirements:
• Kent Core Composition (KCMP) 6 credit hours
• Kent Core Mathematics and Critical Reasoning (KMCR) 3 credit hours
• Kent Core Humanities and Fine Arts (KHUM/KFA) (min one course each) 9 credit hours
• Kent Core Social Sciences (KSS) (must be from two disciplines) 6 credit hours
• Kent Core Basic Sciences (KBS/KLAB) (must include one laboratory) 6-7 credit hours
• Kent Core Additional (KADL) 6 credit hours
• Total Credit Hours:
36-37 credit hours
• Program Learning Outcomes:
• Graduates of this program will be able to:
• Given a defined financial accounting transaction, identify and analyze the issue, record the transaction in the books of original entry and prepare the financial statement disclosure.
• Demonstrate an understanding of managerial and cost accounting with the ability to identify and analyze information useful in decision making.
• Gain a functional understanding of taxation of individuals.
• Understand financial statement auditing.
• Graduates of all Bachelor of Business Administration programs will be able to:
• Core Business Knowledge - Recall the strategic frameworks that are used to make business decisions.
• Analytical Skills - Use analytical methodologies and critical thinking skills to evaluate and solve business problems.
• Digital Technology – Demonstrate the technological skills necessary to analyze business problems and develop solutions.
• Written Communication - Write effective business communications.
• Oral Communication - Make effective business presentations, using appropriate technologies.
• Teamwork – Collaborate effectively with others to achieve a common business purpose.
• Business Ethics – Recognize ethical business dilemmas and use ethical decision making to resolve the dilemma.
• Global - Analyze the key global factors when making business decisions.