2023-2024 Catalog

Accounting

Mission Statement

The mission of the Accounting program is to provide students a strong foundation in general business content and a specialized focus in financial accounting, managerial accounting, tax, and auditing, thus preparing graduates to accept an entry level position in accounting or to attend graduate school.

Degree Requirements

Area I – Foundation Skills - 3 hours

FSL 101Foundations of Scholarship and Learning

3

or

HON 101First Year Honors Seminar

3

FSL 101 is required only for new and transferring freshmen with less than 24 credit hours. Students must earn a "C" or higher in FSL 101 or HON 101.

Area I - Rhetoric and Communication - 9 hours

ENG 101English Composition I

3

ENG 102English Composition II

3

or

HON 110Honors English Seminar

3

ENG 225Spoken Word and Public Performance

3

or

SPEE 220Fundamentals of Speech

3

Students must earn a "C" or higher in ENG 101 and ENG 102 or HON 110.

Area I - Mathematics - 3-4 hours

Choose one from the following:
MATH 110Mathematics for the Liberal Arts

3

MATH 111College Algebra

3

MATH 119Precalculus

3

MATH 121Calculus I

4

Students must earn a "C" or higher in MATH 110, MATH 111, MATH 119, and MATH 121.

Area I - Computer Literacy - 3 hours

CIS 170Introduction to Microcomputer Applications

3

Students must earn a "C" or higher in CIS 170.

Area II - The Arts - 3 hours

Choose one from the following:

ART 191Enhancing Art Understanding

3

ENG 210Introduction to Film Studies

3

MU 129Music Listening

3

THR 100Introduction to Theatre

3

Area II - Literature in English - 3 hours

Choose one from the following:
ENG 215Introduction to Literature

3

ENG 216Topics in Literature

3

Area II - Social Science and Humanities - 6 hours

ECON 241Principles of Macroeconomics

3

Students must earn a "C" or higher in ECON 241.

AND Choose one from the following:
ANTH 210/SOC 210Cultural Anthropology

3

GEOG 200World Regional Geography

3

HON 221Humanities & Social Sciences Honors Seminar

3

PHIL 201Introduction to Philosophy

3

POLSC 223Introduction to American National Government & Politics

3

POLSC 224Introduction to American State and Local Government & Politics

3

PSY 201General Psychology

3

PSY 211Psychology of Human Growth & Development

3

SOC 221Introduction to Sociology

3

SOC 223Social Problems

3

SOC 243Peoples and Cultures of the World in Sociological Perspective

3

Area II - History - 6 hours

Choose one sequence from the following:
HIS 111History of Western Civilization I

3

and

HIS 112History of Western Civilization II

3

or

HIS 191World Civilization to 1500

3

and

HIS 192World Civilization since 1500

3

or

HIS 201History of the United States I

3

and

HIS 202History of the United States II

3

Area II - The Natural Sciences - 8 hours

Choose two different science disciplines from any of the following:
ASTR 100Introduction to Astronomy

4

BIO 100Principles of Biology

4

or

BIO 111General Biology I

3

and

BIO 111LGeneral Biology I Lab

1

CHEM 103Fundamentals of Chemistry

3

and

CHEM 103LFundamentals of Chemistry Lab

1

or

CHEM 111General Chemistry I

3

and

CHEM 111LGeneral Chemistry I Lab

1

HON 140From Atoms to Evolution

4

PHY 201College Physics I

4

or

PHY 210General Physics I

4

PS 100Physical Science

4

SCI 105Special Topics in Science

4

Required Business Core - 45 hours

ACC 211Principles of Accounting I

3

ACC 212Principles of Accounting II

3

BUA 101Introduction to Business

3

BUA 251/ENG 251Business Communications

3

BUA 340Legal Environment of Business

3

BUA 365Quantitative Methods I

3

BUA 496Strategic Management

3

CIS 300Principles of Information Systems

3

ECON 242Principles of Microeconomics

3

FIN 301/ECON 301Money and Banking

3

FIN 449Business Finance

3

MGT 363Principles of Management

3

MGT 460/BUA 460Business and Society

3

MGT 485/BUA 485International Business

3

MKT 362Principles of Marketing

3

Students must earn a "C" or higher in Business Core Courses.

Required Accounting Courses - 18 hours

ACC 311Intermediate Accounting I

3

ACC 312Intermediate Accounting II

3

ACC 331Cost Accounting

3

ACC 453Federal Income Taxes I

3

ACC 462Auditing

3

ACC 490Accounting Internship

3-6

Students must earn a "C" or higher in all Accounting courses.

Required CIS Course - 3 hours


CIS 315/ACC 315Electronic Spreadsheet Applications

3

Students must earn a "C" or higher in CIS 315.

Required Accounting Electives - 3 hours

Choose any additional Accounting course at the 300 level or above. Students must earn a "C" or higher in all Accounting courses.

General Electives - 6-10 hours

Select sufficient courses from any academic discipline to bring the total hours for graduation to a minimum of 120 hours.

Certified Public Accountant (CPA)

Examination Candidates Notice

Tennessee state law requires candidates for the Certified Public Accountant (CPA) examination to have a baccalaureate or higher degree that includes a minimum of 150 semester hours. Included in the 150 semester hours must be a minimum of 30 hours in accounting courses and 24 hours business courses. A major in accounting is not required. A master’s degree is not required. For additional information, please contact the School Dean.
Total GEC Credit Hours (41-45 hours)
Total Required Business Core Courses (45 hours)
Total Required Accounting Courses (18 hours)
Total Required CIS Course (3 hours)
Total Required Accounting Elective (3 hours)
Total General Electives (6-10 hours)

120 minimum hours required for graduation.