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JMU Major: Accounting
Description of the Major | Degrees Offered | Concentrations | Minors |
Declaring the Major | Progressing in the Major

Description of the Major

The School of Accounting enjoys a national reputation for excellence in accounting education and is viewed as a prime recruiting school by accounting employers throughout the mid-Atlantic region. The school offers a Bachelor of Business Administration (BBA) degree and a Master of Science (MS) degree in accounting. Most students choose to receive both degrees and thereby satisfy the 150 semester hours of education required in most states to be eligible to sit for the CPA exam.

Several features of the accounting program are distinctive:

- Outstanding employment opportunities.
- A post-graduation CPA exam review course offered on campus.
- Opportunities for internships.

Degrees Offered

B.B.A.

Concentrations

Public Administration

Minors

None

Declaring the Major

New Freshmen and Transfer Students
Declare the accounting major when you register for orientation.

Currently Enrolled Major Changers
If you wish to change your major to accounting you must have a cumulative grade point average of 2.500 or higher on the date you submit a "Change or Declaration of Major” form, which is available in the Academic Services Center located in Showker Hall, room 205.

Deadlines for declaring a business major are:
- October 15 for fall semester
- February 15 for spring semester
- August 15 for summer session

Progressing in the Major

Students who entered JMU in 2006-07 and 2007-08 must meet the following standards in order to be admitted to the College of Business and COB 300.

1. Completion of a minimum of 56, but not more than 70, credit hours with at least a 2.800 (rounding is not used) cumulative GPA in all courses taken at JMU;
2. Completion of all ten 100 and 200-level BBA core courses with at least a 2.800 (rounding is not used) GPA in all ten 100 and 200-level BBA core courses.
3. Accounting has additional admission criteria. See the School of Accounting section of the JMU Undergraduate Catalog.

Meeting the minimum admission requirements does not guarantee admission to either the College of Business or the accounting major. Final admission decisions are based upon resources. Students should consult the JMU Undergraduate Catalog (for their class year) in order to make sure that they are thoroughly familiar with the progression and admission standards. The online catalog can be accessed at www.jmu.edu/catalog.

Students who entered JMU in 2008-09 or later must meet the following standards in order to be admitted to the College of Business and COB 300.

To be considered for admission to the College of Business and COB 300, declared business majors must complete the ten 100 and 200-level Bachelor of Business Administration (BBA) core courses by the end of their sophomore year (including summer session) with a cumulative GPA of at least 2.800. Specific information about the progression standards associated with each of the first two years of study is provided below, followed by detailed information about applying for, and gaining, admission to the College of Business and COB 300 after the sophomore year of study. In addition, students should consult the JMU Undergraduate Catalog (for their class year) in order to make sure that they are thoroughly familiar with the progression and admission standards. The online catalog can be accessed at www.jmu.edu/catalog.

Freshmen
Freshmen must complete four of the following five courses by the end of their freshman year and achieve at least a cumulative GPA of 2.500 by the end of the spring semester of the freshman year in order to continue as a business major for their sophomore year:
- COB 191 or MATH 220
- COB 204
- ECON 201
- GECON 200
- MATH 205 or MATH 235

Any student who has a cumulative GPA below a 2.400 at the end of the spring semester of the freshman year will be referred to Career and Academic Planning for assistance in selecting a new major outside the College of Business. A student with a cumulative GPA between 2.400 and 2.499 at the end of spring semester of the freshman year will be given the summer to achieve the 2.500 cumulative GPA required to continue as a business major for the sophomore year.

Sophomores
Students who have met the required cumulative GPA of 2.500 will be permitted to register for the remaining core courses shown below, and whichever one of the previous five BBA core course that was not taken during the freshman year:
- COB 202
- COB 218
- COB 241
- COB 242
- COB 291

Admission to the College of Business and COB 300
Students who entered JMU beginning fall semester 2008 or later, must meet all of the following requirements in order to be admitted to the College of Business and COB 300:

1. Complete a signed application form and attach a copy of your transcript when you have earned a minimum of 45 credit hours, including transferred credits (i.e. AP and dual enrollment credits).

Application deadlines are October 1 for the following spring semester and February 1 for the following summer session or fall semester. A student will be allowed to apply at most, two times, and must reapply if you are not accepted the first time.

2. Have a cumulative JMU GPA of at least 2.800 to be considered for admission. Admission to the COB and enrollment in COB 300 will be limited to 440 students in the fall semester, 200 students in the spring semester, and 75 students in the summer session.

3. Have no more than two course grades that are D+, D, F, WF or any combination of D+, D’s, F’s, and WF’s in the ten BBA core 100 and 200-level courses. Repeating a BBA core 100 or 200-level course on a “repeat-forgive” basis will not remove a D+, D, F, or WF grade for counting purposes, even if you earned a grade other than D+,D, F, or WF when the course was repeated.

4. Have earned at least 56, but no more than 70, credit hours at the time of enrollment in COB 300.

Accounting Major Progression Standards
Once a student has been admitted to the accounting major, the following progression standards will apply.

1. Any student having a total of three D+, D, F or W grades in required 300 or 400 level accounting major courses, will be dropped from the major and not permitted to register for additional accounting courses.

2. Any student having a total of two D+, D, F or W 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.