Feb 03, 2025

2019-2020 Undergraduate Catalog

2019-2020 Undergraduate Catalog [ARCHIVED CATALOG]

Accounting, B.S.

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The accounting curriculum has been designed to offer an integrated educational experience in the subdisciplines of financial accounting, managerial accounting, taxation, information systems, and auditing. The accounting degree provides students with traditional technical accounting skills, as well as expanded skills in analytical reasoning, problem solving, use of technology, and oral and written communication. Students are prepared to succeed in careers with public accounting firms, corporations, and non-profit organizations.

Individuals applying for licensure in West Virginia must have completed a total of 150 semester hours of post-secondary education and have received a bachelor ‘s degree or higher from a college or university recognized by the West Virginia State Board of Accountancy. The total education program shall include an accounting concentration and business courses defined by the WVSBOA. The 150 credit hour program is available through the School of Business. Students wishing to become licensed Certified Public Accountants should meet with their advisor early in the program to structure course work in compliance with the WVSBOA requirements.

BACHELOR OF SCIENCE IN ACCOUNTING: 120 SEM. HRS.
Business Core: 45 SEM. HRS.
Accounting Curriculum (see below): 36 SEM. HRS.
General Studies Requirements (see below): 33 SEM. HRS.
Free Electives: 6 SEM. HRS.

Business Core (45 Credit Hours)

* Students planning to enter a graduate program in business are strongly encouraged to take MATH 1190 (Calculus I) in lieu of MATH 1530 . MATH 1530 also fulfills a general studies requirement.

BSBA 2201 - Principles of Accounting I Credit Hours: 3
BSBA 2202 - Principles of Accounting II Credit Hours: 3
BISM 2200 - Business Information Tools Credit Hours: 3
BISM 2800 - Corporate Communications and Technology Credit Hours: 3
BISM 3200 - Management Information Systems Credit Hours: 3
BSBA 3306 - Business Law I Credit Hours: 3
BSBA 3310 - Business and Economic Statistics. Credit Hours: 3
BSBA 3320 - International Business Credit Hours: 3
BSBA 4415 - Strategic Management and Policy Credit Hours: 3
BSBA 4420 - Business Ethics and Corporate Accountability Credit Hours: 3
BSBA 2211 - Principles of Macroeconomics Credit Hours: 3
BSBA 2212 - Principles of Microeconomics Credit Hours: 3
BSBA 2221 - Introduction to Financial Management Credit Hours: 3
BSBA 2209 - Principles of Management Credit Hours: 3
BSBA 2204 - Principles of Marketing Credit Hours: 3
MATH 1530 - College Algebra Credit Hours: 3 *
OR
Higher Math

Accounting Curriculum (36 Credit Hours)

Required Courses (36 Credit Hours)

ACCT 3301 - Intermediate Accounting I Credit Hours: 3
ACCT 3302 - Intermediate Accounting II Credit Hours: 3
ACCT 3325 - Intermediate Accounting III Credit Hours: 3
ACCT 3330 - Advanced Accounting I Credit Hours: 3
ACCT 3331 - Advanced Accounting II Credit Hours: 3
ACCT 3350 - Accounting Information Systems Credit Hours: 3
ACCT 4404 - Cost Accounting Credit Hours: 3
ACCT 4405 - Auditing Credit Hours: 3
ACCT 4406 - Federal Income Tax Accounting: Individual Credit Hours: 3
ACCT 4407 - Federal Income Tax Accounting: Partnership and Corporation Credit Hours: 3
ACCT 4410 - Case Studies in Accounting Credit Hours: 3
BSBA 3307 - Business Law II Credit Hours: 3

General Studies Requirements:

* Any course(s) marked with an asterisk (*) are recommended to complement the program curriculum; however, students may select any other courses from the approved General Studies list.

Outcome 1 - Critical Analysis:

BISM 2200 - Business Information Tools Credit Hours: 3 (Satisfied in Major)

Outcome 2 - Quantitative Literacy:

(Satisfied in Major)

MATH 1530 - College Algebra Credit Hours: 3
OR
MATH 1430 - College Algebra with Support Credit Hours: 4
OR
Higher (3)

Outcome 3 - Written Communication:

ENGL 1101 - Written English I Credit Hours: 3-4 (3 Credits Required) (Institutional Requirement)

Outcome 4 - Teamwork:

BSBA 2209 - Principles of Management Credit Hours: 3 (Satisfied in Major)

Outcome 5 - Information Literacy:

ENGL 1102 - Written English II Credit Hours: 3 (Institutional Requirement)

Outcome 6 - Technology Literacy:

BISM 1200 - Introduction to Computing Credit Hours: 3

Outcome 7 - Oral Communication:

COMM 2202 - Introduction to Communication in the World of Work Credit Hours: 3 * (preferred)
OR
COMM 2200 - Introduction to Human Communication Credit Hours: 3 *
OR
COMM 2201 - Introduction to Group Discussion Credit Hours: 3 *

Outcome 8 - Citizenship:

Any Course Listed in Outcome 8 (3)

Outcome 9 - Ethics:

BSBA 4420 - Business Ethics and Corporate Accountability Credit Hours: 3 (Satisfied in Major)

Outcome 10- Health:

Any Course Listed in Outcome 10 (2)

Outcome 11- Interdisciplinary:

Any Course Listed in Outcome 11 (3)

Outcome 12 - Arts:

Any Course Listed in Outcome 12 (3)

Outcome 13 - Humanities:

Any Course Listed in Outcome 13 (3)

Outcome 14 - Social Sciences:

BSBA 2211 - Principles of Macroeconomics Credit Hours: 3 (Satisfied in Major)

Outcome 15 - Natural Science:

Any Course Listed in Outcome 15 (4)

Outcome 16 - Cultural Awareness:

BSBA 3320 - International Business Credit Hours: 3 (Satisfied in Major)

Additional General Studies Hours:

BISM 2800 - Corporate Communications and Technology Credit Hours: 3 (WIC - Satisfied in Major)

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