School of Business

DEGREE PROGRAMS	SECTION 7

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SCHOOL OF BUSINESS

Ernest B. Uhr, Dean, 3119 Bate Building
Richard L. Kerns, Associate Dean
Louis H. Zincone, Jr., Associate Dean

The School of Business provides an environment where students, faculty, and business professionals can pursue the acquisition of applied and theoretical knowledge relevant to the operation of profit and nonprofit organizations. The school, which consists of five departments, offers the BSBA degrees in decision sciences, finance, management, management accounting, and marketing; the five-year BSA/MSA and a stand-alone MSA program in professional accounting; and the MBA degree. The school also offers a tax option in the professional accounting program as well as health care and apparel textiles options in the MBA program. We expect our graduates to be prepared to be managers and analysts in large and small organizations that operate on both a profit and nonprofit basis. In addition, the faculty is engaged in the expansion of knowledge through research. The school supports the business practitioner through the Division of Professional Programs, Bureau of Business Research, Small Business Institute, and applied research projects in both graduate and undergraduate classes. The school supports primary and secondary education in the state through its Center for Economic Education.

ACCREDITATION

The undergraduate and master’s business programs are accredited by the American Assembly of Collegiate Schools of Business. Since the primary objective of accreditation and the School of Business is to foster high quality in education for business administration and management, most of the school's resources are dedicated to its degree programs. Consequently, nonbusiness majors will not be permitted to enroll in more than 30 s.h. of undergraduate course credit offered by the School of Business.

ADMISSION

Students enrolled at either East Carolina University or other institutions may be considered for admission to the School of Business, if the following requirements have been met.

1.	Completion of a minimum of 45 s.h. or 60 q.h.
2.	Cumulative GPA of 2.5 on 4.0 scale.
3.	Completion of courses listed below or equivalent course work with a minimum grade of C in each and a 2.5 average over the eight courses: ACCT 2401, 2521; ECON 2113, 2133; FINA 2244; DSCI 2223; MATH 1066, 2283.

Students who desire to pursue the BSA/MSA or BSBA degree must be admitted to the School of Business before they enroll in 4000-level business courses. Preference in registration will be given to declared majors and intended majors with a minimum 2.5 GPA. Students not admitted to the School of Business may take a maximum of 30 s.h. total of 2000- and 3000-level business courses. However, special permission from the accounting chairperson is required for 3000-level accounting courses for nonbusiness majors.

The admission of a student seeking a second undergraduate degree in the School of Business must be approved by the chair of the department in which the student will concentrate. At the time of such approval, the chair will also approve the specific courses which will lead to the receipt of the second degree.

READMISSION

Students applying for readmission to the university who were previously enrolled in the School of Business and who have been out of school no more than three academic years must have a minimum GPA of 2.0 to be eligible for readmission to the School of Business.

Students previously enrolled in the School of Business who have been out of school more than three academic years and students who were previously enrolled in the university but not in the School of Business must meet the requirements for admission outlined in the section above.

DEPARTMENT OF ACCOUNTING

Edwin A. Doty, Chairperson, 3208 Bate Building

BSBA IN MANAGEMENT ACCOUNTING

The BSBA in management accounting does not satisfy the educational prerequisites nor provide a comprehensive program of training for professional certification. Students aspiring to achieve professional certification should refer to the requirements for the BSA/MSA degree program. Students pursuing the BSBA in management accounting must earn a minimum grade of C in accounting courses to satisfy any upper-level accounting course prerequisites. Also, to graduate, students must earn a minimum grade of C and a minimum cumulative GPA of 2.0 in all 3000- and 4000-level accounting courses taken. Minimum degree requirement is 120 s.h. of credit as follows:

1.	General education requirements (See Undergraduate Studies, Requirements for Baccalaureate Degree Programs.), including those listed below. BIOL 1060. Environmental Biology (4) (F,S,SS) (GE:SC) or CHEM 1020. General Descriptive Chemistry (4) (GE:SC) or GEOL 1700. Environmental Geology (4) (F,S) (GE:SC) or PHYS 1050. Physics and the Environment (4) (F,S,SS) (GE:SC) ECON 2113. Principles of Microeconomics (3) (F,S,SS) (GE:SO) ECON 2133. Principles of Macroeconomics (3) (F,S,SS) (GE:SO) (P: ECON 2113) MATH 1066. Applied Mathematics for Decision Making (3) (F,S,SS) (GE:MA) (P: Appropriate score on mathematics placement test or approval of dept chair) PHIL 2274. Business Ethics (3) (WI) (F,S,SS) (GE:HU) or PHIL 2275. Professional Ethics (3) (WI) (F,S,SS) (GE:HU) (WI*) PSYC 1000. Introductory Psychology (3) (F,S,SS) (GE:SO) SOCI 2110. Introduction to Sociology (3) (F,S,SS) (GE:SO) SPCH 2520. Business and Professional Communication (3) (F,S,SS) (GE:FA)	42 s.h.
2.	Cognates. ENGL 3880. Writing for Business and Industry (3) (WI) (F,S,SS) (P: ENGL 1200) MATH 2283. Statistics for Business (3) (F,S,SS) (P: MATH 1065 or 1066 or equivalent)	6 s.h.
3.	Common Body of Knowledge. ACCT 2401. Financial Accounting (3) (F,S,SS) (P: MATH 1065 or 1066) ACCT 2521. Managerial Accounting (3) (F,S,SS) (P: ACCT 2401; DSCI 2223) DSCI 2223. Introduction to Computers (3) (F,S,SS) DSCI 3023. Management Science I (3) (F,S,SS) (P: Minimum grade of C in MATH 1066, 2283) DSCI 3063. Management Information Systems I (3) (F,S,SS) (P: DSCI 2223) DSCI 3123. Operations Management (3) (F,S,SS) (P: MATH 2283; C: DSCI 3023; MGMT 3202) FINA 2244. Legal Environment of Business (3) (F,S,SS) FINA 3724. Financial Management (3) (F,S,SS) (P: ECON 2113; MATH 2283; P/C: ACCT 2521) MGMT 3202. Fundamentals of Management (3) (F,S,SS) (P: ECON 2113) MGMT 4842. Business Policy (3) (F,S,SS) (P: DSCI 3123; FINA 3724; MKTG 3832; declared major in the School of Business; senior standing) MKTG 3832. Marketing Management (3) (F,S,SS) (P: ECON 2113) Choose one international perspectives course from: ACCT 4451. International Accounting (3) (F,S) (P: FINA 3724) FINA 4454. International Finance (3) (S) (P: FINA 3724) MGMT 3352. International Business (3) (F,S,SS) (P: MGMT 3202) MKTG 3852. Cultural Environment of International Business (3) (F,S) (P: Junior standing; completion of a minimum of 3 s.h. in ECON (may be specified by dept)) MKTG 4992. International Marketing (3) (WI) (F,S) (P: MKTG 3832)	36 s.h.
4.	Core. ACCT 3551. Intermediate Accounting I (3) (F,S,SS) (P: ACCT 2521; P/C: FINA 3724) ACCT 3561. Intermediate Accounting II (3) (F,S,SS) (P: ACCT 3551) ACCT 3621. Cost Accounting (3) (F,S) (P: ACCT 2521) ACCT 4611. Controllership I (3) (WI) (F,S) (P: ACCT 3561) ACCT 4621. Controllership II (3) (F,S) (P: ACCT 3561; DSCI 3063) ACCT 4651. Accounting Information Systems (3) (F,S) (P: ACCT 3561; DSCI 3063) FINA 3244. Commercial Law (3) (F,S) (P: FINA 2244 or consent of instructor) Choose 3 s.h. from: DSCI 4393. Forecasting and Statistics for Operations Analysis (3) (S) (P: DSCI 3123 or equivalent) DSCI 4743. Materials Management (3) (F) (P: DSCI 3123) FINA 3824. Financial Analysis and Planning (3) (F,S) (P: FINA 3724) MGMT 4402. Human Resource Management (3) (F,S) (P: MGMT 3202)	24 s.h.
5.	Electives (non-business electives to complete 60 s.h. outside the School of Business)

BSA/MSA (FIVE-YEAR, COMBINED DEGREE PROGRAM IN ACCOUNTING)

The master of science in accounting provides academic preparation for professional careers in accounting. Students who successfully complete all program requirements are jointly awarded the BSA and MSA degrees at the end of five years of study.

Students who have been admitted to both the School of Business and the Department of Accounting may apply for admission to the BSA/MSA program during their sixth semester. Acceptance decisions are made after completion of 90 s.h. and are based on academic performance appropriate for graduate studies, score on the Graduate Management Admissions Test (GMAT), letters of recommendation, and other relevant information. Admission to the graduate program is a prerequisite to enrollment in any graduate course.

Applications for direct admission into the MSA program are invited from students with undergraduate degrees in accounting and from students with degrees in areas other than accounting. Required courses and other program requirements for each applicant must be individually determined. Minimum degree requirement for the combined program is 150 s.h. of credit as follows:

1.	General education requirements (See Section 6, Undergraduate Studies, Requirements for Baccalaureate Degree Programs.), including those listed below. ECON 2113. Principles of Microeconomics (3) (F,S,SS) (GE:SO) ECON 2133. Principles of Macroeconomics (3) (F,S,SS) (GE:SO) (P: ECON 2113) MATH 1066. Applied Mathematics for Decision Making (3) (F,S,SS) (GE:SO) (P: Appropriate score on mathematics placement test or approval of dept chair) PHIL 2275. Professional Ethics (3) (WI*) (F,S,SS) (GE:HU) PSYC 1000. Introductory Psychology (3) (F,S,SS) (GE:SO) SPCH 2520. Business and Professional Communication (3) (F,S,SS) (GE:FA) SOCI 2110. Introduction to Sociology (3) (F,S,SS) (GE:SO)	42 s.h.
2.	Cognates. ENGL 2730. Functional Grammar (3) (F,S,SS) (P: ENGL 1200) or ENGL 3870. Introduction to Editing and Abstracting (3) (F,S) (P: ENGL 1200) ENGL 3880. Writing for Business and Industry (3) (WI) (F,S,SS) (P: ENGL 1200) MATH 2283. Statistics for Business (3) (F,S,SS) (P: MATH 1065 or 1066 or equivalent)	9 s.h.
3.	Business core. ACCT 2401. Financial Accounting (3) (F,S,SS) (P: MATH 1065 or 1066) ACCT 2521. Managerial Accounting (3) (F,S,SS) (P: ACCT 2401; DSCI 2223) ACCT 6701. Law for Professional Accountants (3) (P: Candidate for graduation or consent of MSA adviser) DSCI 2223. Introduction to Computers (3) (F,S,SS) DSCI 3023. Management Science I (3) (F,S,SS) (P: Minimum grade of C in MATH 1066, 2283) DSCI 3063. Management Information Systems I (3) (F,S,SS) (P: DSCI 2223) DSCI 3123. Operations Management (3) (F,S,SS) (P: MATH 2283; C: DSCI 3023; MGMT 3202) DSCI 4293. Statistical Analysis (3) (F,S) (P: MATH 1066, 2283) FINA 2244. Legal Environment of Business (3) (F,S,SS) FINA 3724. Financial Management (3) (F,S,SS) (P: ECON 2113; MATH 2283; P/C: ACCT 2521) FINA 6604. Financial Management II (3) (P: DSCI 6123; FINA 6144) MGMT 3202. Fundamentals of Management (3) (F,S,SS) (P: ECON 2113) MGMT 4842. Business Policy (3) (F,S,SS) (P: DSCI 3123; FINA 3724; MKTG 3832; declared major in the School of Business; senior standing) MGMT 6832. Human Resources (3) (P: MGMT 6102) MKTG 3832. Marketing Management (3) (F,S,SS) (P: ECON 2113) Choose 3 s.h. from: ACCT 4451. International Accounting (3) (F,S) (P: FINA 3724) FINA 4454. International Finance (3) (S) (P: FINA 3724) MGMT 3352. International Business (3) (F,S,SS) (P: MGMT 3202) MKTG 3852. Cultural Environment of International Business (3) (F,S) (P: Junior standing; completion of a minimum of 3 s.h. in ECON (may be specified by dept)) MKTG 4992. International Marketing (3) (WI) (F,S) (P: MKTG 3832)	48 s.h.
4.	Core. ACCT 3551. Intermediate Accounting I (3) (F,S,SS) (P: ACCT 2521; P/C: FINA 3724) ACCT 3561. Intermediate Accounting II (3) (F,S,SS) (P: ACCT 3551) ACCT 3611. Auditing (3) (F,S) (P: ACCT 3561) ACCT 3621. Cost Accounting (3) (F,S) (P: ACCT 2521) ACCT 3731. Advanced and Nonprofit Accounting (3) (F,S) (P: ACCT 3561) ACCT 6801. Accounting Theory (3) (P: Consent of MSA adviser) ACCT 6841. Accounting Information Systems (3) (P: Consent of MSA adviser) ACCT 6891. Federal Income Taxation (3) (P: ACCT 3561 or consent of MSA adviser) ACCT 6901. Advanced Federal Taxation (3) (P: ACCT 3731, 6891; or consent of MSA adviser) ACCT 6951. Auditing Seminar (3) (P: To be taken during final semester or consent of MSA adviser) ACCT 6981. The Professional Accounting Environment (3) (P: Candidate for graduation) ACCT 6811. Cost Accounting Theory (3) (P: Consent of MSA adviser) or ACCT 6911. Research in Taxation (3) (P: ACCT 6981; consent of MSA adviser) or ACCT course above 6600	36 s.h.
5.	Undergraduate electives to complete requirements for graduation: 6 s.h. nonbusiness electives to complete 60 s.h. outside the School of Business (DSCI 4293 serves as an AACSB approved outside the School of Business course). 9 s.h. may be in business and accounting courses not listed above. A minimum grade of C is required to satisfy any upper-level accounting prerequisites.

The Department of Accounting will not accept for credit upper-level courses (those numbered 3000 or above at ECU) taken at a junior college or community college. The department chairperson will determine on an individual basis the extent to which upper-level courses taken at senior colleges may be used to meet degree requirements at East Carolina University.

All other East Carolina University Graduate School and School of Business requirements must be followed. Students not completing the entire curriculum will be required to meet the BSBA requirements in order to receive a bachelor's degree. The BSA degree may not be awarded separately from the MSA.