JMU Major: Accounting
Several features of the accounting program are distinctive:
New Freshmen and Transfer Students
Students must declare the Accounting major when they register for orientation. Any student admitted to JMU can declare any major offered by the College of Business; however, students are not formally admitted into the College of Business until certain requirements are met as listed in the section below "Progressing in the Major."
Currently Enrolled Major Changers
If students wish to change their major to Accounting they must be in good academic standing (have a cumulative grade point average of 2.00 or higher) on the date they submit a "Change or Declaration of Major" form, which is available in the Academic Services Center located in Zane Showker Hall, room 205. Declaring the Accounting major does not guarantee full admission to the College of Business. Students will not be fully admitted to the major until requirements are met as listed below.
Other Declaring Information
Admission to the Major
In order to be admitted to the major, students must satisfy admission requirements into the College of Business and admission requirements into the School of Accounting.
Full Admission to the College of Business
Declaring a Business major does not guarantee full admission to the College of Business. Students must formally apply for full admission to the College of Business by submitting an application for admission during the semester in which they are completing the lower-level B.B.A. core courses.
Students are formally admitted into the College of Business as a B.B.A. degree-seeking major and permitted to register for COB 300. Integrated Functional Systems when the following requirements are met:
The B.B.A. core GPA is calculated using grades earned in the B.B.A. lower-level core courses excluding calculus (MATH 205 or MATH 235). Only grades earned at JMU will be used. The university policy for calculating repeat-credit and repeat-forgiveness will be followed.
Students with a 2.7 B.B.A. core GPA are assured admission into the College of Business and COB 300. Students who meet all of the requirements above but fail to achieve a 2.7 B.B.A. core GPA will be admitted to the College of Business and COB 300 based on B.B.A. core GPA ranking, and pending resources and space availability.
In addition to meeting all requirements for full admission to the College of Business and COB 300, students who wish to be fully admitted to the School of Accounting must meet the following requirements.
To register for ACTG 302, ACTG 303, ACTG 343, or ACTG 377, students must have:
Students are required to earn a "C-" or better grade in all upper level prerequisite accounting courses before continuing to the next course in the sequence. Students receiving a "D+" grade or lower in any upper level accounting course must repeat the course and earn a "C-" grade or better in order to be awarded the B.B.A. degree with a major in accounting.
Any student having a total of three"W", "WF", "D+", "D" or "F" grades in any required 300 or 400 level accounting courses will be dropped from the major and not permitted to register for additional accounting courses.
Any student having a total of two, "WF", "D+", "D", or "F" grades in any (single) required 300 or 400 level accounting major course will be dropped from the major and not permitted to register for additional accounting courses.