Accounting, B.S.B.A. (4110)

Bachelor of Science in Business Administration (B.S.B.A.) - Major in Accounting

The UT Martin Bachelor of Science in Business Administration (B.S.B.A.) consists of credit hours in these main areas: General Education, Business Core, Major Core, Concentration (if any) and Electives (if any).

General Education credit hours are common across all UT Martin majors.
Business Core credit hours are common across all UT Martin business majors (i.e., Accounting, Finance, Economics, Management, Marketing, and Information Systems).
Major Core credit hours are specific to the business major.
Concentration credit hours are specific to particular majors requiring concentrations. If a concentration is not required of a major, no hours will be required for this area.
Elective hours will equal as many hours as necessary to reach a total of 120 credit hours. For example, a student who chooses a General Education course that also satisfies a Business Core requirement will enjoy additional elective hours allowing more personalized options for courses.

The following table summarizes the minimum allocation of credit hours in these main areas.

CATEGORY	CREDIT HOURS
General Education	38
Business Core	45
Major Core / Concentration (if any) *	33
Electives *	4
MINIMUM TOTAL	120

* Each major / concentration uses the above table except Major of “Management” with Concentration of “Sport Business.”

For more information about business majors, contact:

College of Business and Global Affairs
Undergraduate Services
Business Administration Building Room 107
cbgaundergradservices@utm.edu
(731) 881-7208

UNIVERSITY DEGREE REQUIREMENTS

University Degree Requirements

Each student earning a B.S.B.A. degree at UT Martin:

Must earn a minimum of 120 credit hours.
Must earn a minimum of 30 credit hours at UT Martin.
Must earn a minimum of 60 credit hours at an accredited four-year institution.
Must have a minimum overall GPA of 2.0.
Must have a minimum institutional GPA of 2.0.
Must meet all General Education Requirements.
Must meet all Business Core Requirements (see specific information noted in that section).
Must meet all Major Core Requirements (see specific information noted in that section).
Must meet all Elective Requirements (see specific information noted in that section).
Must meet all Exit Exam Requirements including General Education Exam and Major Field Test
Must meet any documented entrance deficiencies noted upon admission into UT Martin.
Must meet OR be subjected to mandatory placement requirements.
Must not exceed eight (8) semester hours of physical activity courses to count toward degree requirements. (ONLY two (2) physical activity courses may be taken for credit during any given semester.)

COURSEWORK REQUIRED FOR THE DEGREE

General Education Core Curriculum Requirements

Note to students: Some degree programs include required courses for the Business Core or the Major Core that are also options within the University-Wide General Education Requirements. If a student completes a course that simultaneously satisfies both a requirement for the Business Core or the Major Core and a requirement for the University-Wide General Education Requirements, then the student may need to complete additional elective coursework to meet the minimum number of credit hours (i.e., 120 credit hours) required for the degree.

Business Core Requirements (45 credit hours)

Business Core Requirements are imposed on every UT Martin business major (i.e., Accounting, Economics, Finance, Information Systems, Management, and Marketing) as follows:

Courses numbered in the 100 and 200 series are normally taken during the first two years of study.
Courses in the 300 and 400 series are upper-division courses taken during the second two years of study.
A minimum of 50% of the business core, major core, and concentration (if a concentration is required) courses required for graduation must be taken at UT Martin.
To graduate with a B.S.B.A. degree, students must have at least a 2.00 cumulative grade point average and no more than two (2) grades of D in Business Core courses.
With prior approval from their department chair or dean, students may apply a maximum of nine (9) hours of upper division business coursework from another university to satisfy any combination of Business Core or Major Core Requirements. Students should work closely with their academic advisor to apply the UD transfer courses that best fit their academic and career goals. MGT 490 must be taken at UT Martin.

Business Core Course Requirements

Business Core Requirements consist of the following fifteen (15) courses / categories:

All B.S.B.A. students must take these courses:

ACCT 201 - Accounting Information for Decision Making I Credit(s): 3
(a minimum grade of C is required)
ACCT 202 - Accounting Information for Decision Making II Credit(s): 3
(Accounting majors must earn a minimum grade of C)
BADM 301 - Business Analytics Credit(s): 3
BCOM 351 - Business Communication Credit(s): 3
BLAW 301 - Business Law I Credit(s): 3
ECON 201 - Principles of Macroeconomics Credit(s): 3
(may also satisfy 3 hours of Social and Behavioral Sciences in the General Education requirements)
ECON 202 - Principles of Microeconomics Credit(s): 3
(may also satisfy 3 hours of Social and Behavioral Sciences in the General Education requirements)
FIN 301 - Managerial Finance Credit(s): 3
MATH 210 - Elementary Statistics and Probability Credit(s): 3
(may also satisfy 3 hours of Mathematics in the General Education requirements)
MGT 310 - Operations Management Credit(s): 3
MKTG 301 - Principles of Marketing Credit(s): 3
MGT 490 - Business Policy Credit(s): 3
(This course must be taken at UT Martin and in the semester immediately before a student’s graduation)
Choose an introductory Management course from the following based on your major:
MGT 300 - Management and Behavior Credit(s): 3
(for every business major except Sport Business)
SPMG 300 - Advanced Sport Business and Administration Credit(s): 3
(required for Sport Business concentration only)
Choose one of the following technology courses based on your major and in consultation with your advisor:
ACCT 461 - Accounting Information Systems Credit(s): 3
(required for all Accounting majors; a minimum grade of C is required for Accounting majors)
INFS 310 - Management Information Systems Credit(s): 3
MMSC 322 - Basic Publication Design Credit(s): 3
(an option for Marketing majors only)
MMSC 323 - Basic Web Design Credit(s): 3
(an option for Marketing majors only)
Choose one of the following international courses (Total Credit(s): 3)
Any international travel study course
Any French, Spanish, German, Japanese or Portuguese language course
ACCT 471 - Research in International Accounting Theory Credit(s):
ECON 321 - International Economics Credit(s): 3
ECON 333 - International Business Credit(s): 3
FIN 332 - International Finance Credit(s): 3
GEOG 151 - Introduction to Regional Geography: North America, Europe and Russia Credit(s): 3
GEOG 152 - Introduction to Regional Geography: Asia, Africa and Latin America Credit(s): 3
GEOG 202 - Introduction to Cultural Geography Credit(s): 3
IDST 250 - Foundations in Canadian Studies Credit(s): 3
MGT 461 - International Management Credit(s): 3
MKTG 410 - International Marketing Credit(s): 3
POSC 230 - Introduction to World Politics Credit(s): 3
POSC 321 - International Relations Credit(s): 3
POSC 322 - American Foreign Policy Credit(s): 3
POSC 341 - Survey of Comparative Politics Credit(s): 3
POSC 423 - International Organizations and Law Credit(s): 3

Major in Accounting

(Completion of a concentration is not required.)

The accounting major is designed to prepare students for positions in public, private, or governmental accounting and is an excellent pre-law major. The major also provides an educational background for the Certified Internal Auditor (CIA), Certified Management Accountant (CMA) and Certified Public Accountant (CPA) examinations. Students should be aware that additional educational requirements exist to sit for the CPA examination in Tennessee (some of which are contained in this catalog). A continuously updated listing of those requirements can normally be found at the National Association of State Boards of Accountancy website (https://nasba.org/exams/cpaexam/tennessee/).

Major Core Requirements for Accounting (33 credit hours)

Major Core Requirements are imposed on every UT Martin Accounting major as follows:

The Accounting major does not require the completion of a concentration.
The Accounting major does not require the completion of a minor.
NOTE: Accounting Majors are required to take ACCT 201 , ACCT 202 , ACCT 461 , and BLAW 301 as part of the Business Core requirements.

UT Martin Accounting Major Core Requirements consist of the following eleven (11) courses / categories:

ACCT 301 - Intermediate Accounting I Credit(s): 3
(a minimum grade of B is required to satisfy the pre-requisites of other courses)
ACCT 302 - Intermediate Accounting II Credit(s): 3
(a minimum grade of C is required)
ACCT 305 - Accounting Computer Applications Credit(s): 3
(a minimum grade of C is required)
ACCT 321 - Cost/Management Accounting Credit(s): 3
(a minimum grade of C is required)
ACCT 331 - Individual Taxation Credit(s): 3
(a minimum grade of C is required)
ACCT 401 - Auditing and Assurance Services Credit(s): 3
(a minimum grade of C is required)
ACCT 441 - Advanced Financial Accounting Credit(s): 3
(a minimum grade of C is required)
ACCT 451 - Governmental and Nonprofit Accounting Credit(s): 3
(a minimum grade of C is required)

Choose one Accounting Elective from the following courses Credits: 3 (a minimum grade of C is required)

ACCT 313 - Analysis of Financial Statements Credit(s): 3
ACCT 402 - Financial Statement Auditing Credit(s):
ACCT 411 - Forensic Accounting Credit(s): 3
ACCT 421 - Advanced Cost/Management Accounting Credit(s): 3
ACCT 432 - Advanced Topics and Research in Tax Credit(s): 3
ACCT 471 - Research in International Accounting Theory Credit(s):
ACCT 472-479 - Topics in Accounting Credit(s): 3
ACCT 490 - Independent Study in Accounting Credit(s): 3
ACCT 491 - Research in Accounting Theory Credit(s): 3
BLAW 302 - Business Law II Credit(s): 3

Choose one Business Elective from the following Credits: 3

The hours may be lower division or upper division from any business discipline (Accounting, Business Administration, Business Communication, Business Law, Economics, Finance, Management, Marketing, Sport Management, or Information Systems other than INFS 211, INFS 221, and INFS 231) but may not be used to satisfy any other business requirement. A minimum grade of C is required.

Choose one Upper-Division Business Elective from the following Credits: 3 (a minimum grade of C is required)

A 300 or 400 level course in Accounting, Business Law, Economics, Finance, Management, Marketing, Information Systems, or Business Communications

ACCT 480 Internship in Accounting Credits: 3

Note: ACCT 480 is offered only as a Pass/Fail option. A student can earn up to nine [9] hours for credit; however, only six [6] hours may currently be used toward the CPA educational requirements in Tennessee.

Electives (4+ credit hours)

Completing the General Education requirements, Business Core Requirements, and Major Core Requirements should allow a student to have four (4) or more credit hours in free electives. These electives can be taken in any business or non-business course. Regarding physical activity courses, a student is limited to a maximum of eight (8) semester hours of physical activity courses to count toward degree requirements (imposed even if student seeks double degree) with only two (2) physical activity courses to be taken for credit during any given semester.