William Perry, Acting Head
K-18, Avon Williams Campus
615-963-7162
Faculty: R. Banham, L. Cozort, R. Hayes, L. Laska, K. Lea, G. Porter, R. Reynolds
General Statement: Consistent with the missions of Tennessee State University and the College of Business, the mission of the Department of Accounting and Business Law is to attract, retain, educate, and then graduate qualified students, to offer a curriculum that satisfies the educational content requirements for CPA licensing in the State of Tennessee, to ensure a positive atmosphere for student matriculation, to deliver a quality educational opportunity that prepares graduates for entry into professional and managerial careers at the local, regional, and national level, and to provide students with a well-rounded education that improves their lives and the communities in which they live.
Major in Accounting
Major in Accounting: 120 semester hours for the BBA degree.
Admission, Retention, and Graduation:
1. Only students with an overall University GPA of 2.5 and having full admission to the College of Business will be allowed to declare a major in Accounting for the Public or Industry Tracks (2.0 GPA is required for General Track).
2. Students must earn at least a grade of “C” in each course used to complete the Accounting Major.
3. See College of Business section on Admission, Retention, and Graduation for additional requirements.
Major: (In addition to courses listed below, see College of Business Freshman and Sophomore years, and Business Core.) Admission to the upper division of the College of Business is required to receive degree credit for 3000 and 4000 level business courses. Admission to the University does not constitute admission to the College of Business . See section on Admission, Retention, and Graduation for admissions procedures.
Requirements for Professional Certification: The bachelor’s degree provides the educational background for many entry-level accounting positions. Students with this degree will have the necessary educational requirements for the CMA and CIA exams. Students will also have earned at least 120 hours of the 150 hours needed to sit for the CPA exam in those states requiring 150 credit hours. Students may earn the remaining hours needed for the CPA exam by obtaining a Master of Science in Accounting degree or other graduate degree, such as a Master of Business Administration, or by taking additional undergraduate classes. Students should consult with their advisors and their State Boards of Accountancy for the exact requirements. In Tennessee graduate course hours count 150% toward meeting the 150 hour requirement.
Internship and Co-op Programs: Opportunities are available for qualified students to obtain paid on-the-job experience in either industrial or public accounting through internship and Co-op programs. The programs involve multiple work experiences and are generally started during the student’s sophomore or junior year. Students interested in the programs should contact the College of Business Assistant Director for Student Placement as early as possible.
DEPARTMENT OF ACCOUNTING & BUSINESS LAW
UNDERGRADUATE CURRICULUM
| GENERAL EDUCATION | 60 |
| BUSINESS CORE | 30 |
| ACCOUNTING MAJOR CORE AND TRACKS | 30 |
TOTAL: |
120 |
ACCOUNTING MAJOR CORE (24 HOURS)
| ACCT 3110 | Intermediate I | 3 |
| ACCT 3120 | Intermediate II | 3 |
| ACCT 3130 | Intermediate III | 3 |
| ACCT 3140 | Cost AC | 3 |
| ACCT 3070 | Federal Income Tax I | 3 |
| ACCT 3200 | AC Information Systems | 3 |
| ACCT 4230 | Auditing Theory | 3 |
| BLAW 3230 | Business Law I | 3 |
Accounting majors must take 6 hours of accounting electives from one of the following three tracks.)
Students have the option of three tracks within the accounting major. Two of the three tracks are designed to provide the student with the basic educational background requirements for professional certification. The first track focuses the student’s education on public accounting and toward becoming a Certified Public Accountant (CPA). The second track focuses the student’s education on industry accounting and toward becoming a Certified Management Accountant (CMA) and/or Certified Internal Auditor (CIA). The third track allows the student the freedom to design his/her major to meet other career objectives in accounting. NOTE: In order to receive the maximum benefit from each of the tracks, students should consult with the Accounting Faculty on all upper-division electives.
ACCOUNTING TRACKS (6 HOURS)
I. Public Accounting Track
(Students need 150 college semester hours to
take the CPA Exam in Tennessee .)
| ACCT 4010 | Advanced AC I | 3 |
| ACCT 4030 | Governmental/NFP | 3 |
II. Industry Track
| ACCT 4190 | Advanced Cost | 3 |
| ACCT 4160 | Internal Auditing | 3 |
III . General Accounting Track
| ACCT 4030 | Governmental/NFP | 3 |
| ACCT 4170 | Federal Income Tax II | 3 |
JUNIOR YEAR
| FALL SEMESTER | HR | SPRING SEMESTER | HR |
| BISE 3150 | 3 | FINA 3300 | 3 |
| MGMT 3010 | 3 | BLAW 3000 | 3 |
| MKTG 3010 | 3 | ACCT 3120 | 3 |
| ACCT 3110 | 3 | BISI 3230 | 3 |
| ACCT 3140 | 3 | Non-Business Elective | 3 |
| 15 | 15 |
SENIOR YEAR
| FALL SEMESTER | HR | SPRING SEMESTER | HR |
| ACCT 3200 | 3 | BLAW 3230 | 3 |
| ACCT Track* | 3 | ACCT 4230 | 3 |
| ACCT 3070 | 3 | MGMT 4500 | 3 |
| ACCT 3130 | 3 | ACCT Track* | 3 |
| Non-Business Elective | 3 | Non-Business Elective | 3 |
| 15 | 15 |
*Students should consult with an Accounting Faculty Advisor before selecting an accounting track.