Degree Offered
- Bachelor of Science in Business Administration
Nature of the Program
The accounting program has a rich heritage of producing successful accounting professionals and business leaders. Graduates excel on professional examinations, and the majority of students seeking employment upon graduation are successful. With a strong alumni network and a solid reputation among major accounting firms, the accounting program at WVU has an excellent record of placing students in the accounting profession.
The accounting program at WVU has been separately accredited by AACSB International, the Association to Advance Collegiate Schools of Business, since 1997. As of March 2017, only 180 programs had achieved this distinction internationally. Accounting majors learn skills vital for every organization, from multi-national companies to government agencies and nonprofits. We provide the foundation you’ll need to enter the profession.
Accounting majors learn skills vital for every organization, from multi-national companies to government agencies and nonprofits. WVU provides the foundation graduates need to enter the profession with a heavy emphasis on performance measurement and accounting (data) analytics.
Our undergraduate program offers specialized tracks in the following areas:
- The CPA Exam grounded in the 2024 CPA Evolution (BAR, ICS, Tax).
- Corporate and organizational accounting with ties to the Certified Internal Auditor (CIA) and Certified Financial Management (CMA) exams.
- Data analytics and big data.
- Forensic accounting and fraud examination with ties to the Certified Fraud Examiners exam.
Undergraduate students can mix and match their accounting specialized tracks to set their career on a path to success.
At the undergraduate / masters level we also offer a “3+1” program where advanced placement students earn both an undergraduate degree and either a Master of Accountancy (MAcc) or Masters for Forensic and Fraud Examination (MS-FFE) in approximately four years.
The faculty is comprised of eleven tenure-track faculty, two teaching scholar, and three teaching instructors.
Faculty members are actively engaged in the following goals as drivers for our strategic plan:
- To improve professional preparedness.
- To improve our scholarly output and research rankings.
- To lead academia in the niche of fraud, forensics, and ethics.
- To consistently and continually review and evaluate our academic offerings, content, and instructional effectiveness to identify and address stakeholder and professional needs.
- To grow enrollment in a manner that supports our stakeholders and the state.
- To embrace and lead in the use of technology and data analysis.
- To provide meaningful service to the profession, state and university.
The overarching goal of the accounting programs is to meet the evolving needs of its stakeholders through teaching, research, and service. The undergraduate accounting degree program builds upon a general education curriculum to provide students with a base of academic knowledge in business and accounting. It is designed to integrate basic knowledge with a professional orientation and form a foundation for future learning as well as career and academic success. The accounting program and course offerings are subject to periodic review for timeliness, professional requirements, and relevance in a global marketplace.
The advanced courses in the program provide both specialized knowledge in accounting and financial reporting and an integrated overview of the economic activities of a business entity. These courses give students the basic educational foundation required for a variety of entry-level positions in accounting, business, government, and not-for-profit organizations. Accounting graduates may pursue careers that lead to positions such as certified public accountants, managerial accountants, controllers, financial officers, tax accountants, financial fraud examiners, forensic accountants, budget analysts, internal auditors, public administration officers, and other executives.
The accounting major is also designed to give students the basic educational foundation necessary to prepare for the professional examinations that may be required of them in their careers. These examinations include those needed to become a Certified Public Accountant (CPA), Certified Management Accountant (CMA), Certified Fraud Examiner (CFE), and Certified Internal Auditor (CIA). Requirements to sit for the Uniform CPA Examination vary by jurisdiction, and students are encouraged to become familiar with the requirements of the jurisdictions where they plan to be certified. Many states, including West Virginia, require a bachelor degree to sit for the exam and 150 semester hours of college credit to be certified. The John Chambers College of Business and Economics offers a master of accountancy (M.Acc.) that helps students meet the professional certification requirement while allowing students to earn a graduate degree. The Chambers College also offers an innovative Master of Science in Forensic & Fraud Examination (MS FFE) and a graduate certificate in Forensic Accounting and Fraud Examination (FAFE), both designed to prepare entry-level accountants and others making career adjustments for forensic accounting and fraud examination careers.
Faculty
Chair
- Richard Riley - PhD (University of Tennessee)
Louis F. Tanner Distinguished Professor of Public Accounting, CPA/CFF, CFE, FCPA. Financial accounting, Fraud and forensic accounting, Auditing, Consulting, Entrepreneurship.
Professors
- Jack Dorminey - PhD (Virginia Commonwealth University
Financial accounting, Regulatory accounting - Richard B. Dull - Ph.D. (Virginia Polytechnic Institute and State University)
GoMart Professor in Accounting Information Systems, CPA/CFF, CFE, CISA. Accounting information systems, Fraud and forensic accounting, IT auditing. - L. Christian Schaupp - Ph.D. - (Virginia Polytechnic Institute and State University)
David W. and Nancy F. Hamstead Professor, CFE. Accounting information Systems, IT Auditing
Associate Professors
- Arron Scott Fleming - Ph.D. (Virginia Polytechnic Institute and State University)
CPA, CMA. Managerial and financial accounting, Fraud and forensic accounting, behavioral research. - Kip Holderness - Ph.D. (Bentley University)
CPA, CMA, CFE. Managerial accounting, Forensic accounting, Behavioral research. - Mark Nigrini - Ph.D. (University of Cincinnati)
Auditing, Forensic analytics, Prosecution of fraud schemes.
Teaching Associate Professor
- Megan McBride - MACIS
Teaching Assistant Professors
- Alexander (AJ) Heggen - MS-Accounting (University of Texas at Dallas)
CIA, CISA, Internal Auditor, Corporate Accounting - Gary LeDonne - MPA (West Virginia University)
CPA, Income Taxation - Nancy P. Lynch - M.S. (University of Colorado)
CPA, CMA. Principles of accounting. Financial accounting. - Megan McBride Schaupp - M.A.C.I.S. (Virginia Polytechnic Institute and State University)
CISA. Principles of accounting, Financial accounting, Accounting information systems.
Assistant Professors
- Lauren Cooper - Ph.D. (Oklahoma State University)
Taxation, Financial accounting - Ji Woo Ryou - Ph.D. (University of Memphis)
Financial, Advanced and cost accounting, Financial statement analysis. - Trevor Sorensen - Ph.D. (University of Alabama)
Taxation, Managerial Accounting, Financial Accounting - John Treu - LLM (New York University) JD (University of Utah)
Taxation
Emeriti
- Nicholas Apostolou
- Jay H. Coats
- Adolph Neidermeyer
- David Pariser
- Ann B. Pushkin
Admissions for 2025-2026
For specific information regarding the admissions requirements for First Time Freshmen to the John Chambers College of Business and Economics, please visit Chambers admissions.
Students who are direct admitted to the major as first-time freshmen must possess an overall university GPA of at least 2.5 and have completed the course prerequisites listed in the table below with minimum grade of C-, unless otherwise noted, to be eligible to enroll in upper-division course work.
Students who are not direct admitted to the major (i.e. Business) will declare the major during the semester in which they satisfy the course prerequisites listed below. Applicants also must possess an overall GPA of at least 2.5 to be considered for admission to the major.
| Code | Title | Hours |
|---|---|---|
| ACCT 201 & ACCT 202 | Principles of Accounting 1 and Principles of Accounting 2 * | 6 |
| BCOR 121 | Introduction to Business Applications | 2 |
| ECON 201 & ECON 202 | Principles of Microeconomics and Principles of Macroeconomics | 6 |
| ECON 225 | Elementary Business and Economics Statistics | 3 |
| or STAT 211 | Elementary Statistical Inference | |
| Choose one of the following: | 3-6 | |
| Introduction to Composition and Rhetoric and Composition, Rhetoric, and Research | ||
| Accelerated Academic Writing | ||
| MATH 124 | Algebra with Applications | 3 |
| Total Hours | 23-26 | |
- *
A minimum grade of a B- each in ACCT 201 and ACCT 202 is required for admission to the program and to enroll in ACCT 311, Intermediate Accounting.
Major Code: 2107
Click here to view Suggested Plan of Study
General Education Foundations
Please use this link to view a list of courses that meet each GEF requirement.
NOTE: Some major requirements will fulfill specific GEF requirements. Please see the curriculum requirements listed below for details on which GEFs you will need to select.
| Code | Title | Hours |
|---|---|---|
| General Education Foundations | ||
| F1 - Composition & Rhetoric | 3-6 | |
| Introduction to Composition and Rhetoric and Composition, Rhetoric, and Research | ||
or ENGL 103 | Accelerated Academic Writing | |
| F2A/F2B - Science & Technology | 4-6 | |
| F3 - Math & Quantitative Reasoning | 3-4 | |
| F4 - Society & Connections | 3 | |
| F5 - Human Inquiry & the Past | 3 | |
| F6 - The Arts & Creativity | 3 | |
| F7 - Global Studies & Diversity | 3 | |
| F8 - Focus (may be satisfied by completion of a minor, double major, or dual degree) | 9 | |
| Total Hours | 31-37 | |
Please note that not all of the GEF courses are offered at all campuses. Students should consult with their advisor or academic department regarding the GEF course offerings available at their campus.
Degree Requirements
To qualify for the Bachelor of Science in Business Administration students must meet the following criteria:
- Complete a minimum of 120 credit hours.
- Possess an overall GPA of 2.0.
- Possess a minimum GPA of 2.0 for all major courses (i.e. ACCT, BLAW), calculated using all attempted GPA hours unless excluded by the D/F repeat policy.
- The John Chambers College of Business and Economics accepts all baccalaureate transferable course work completed at public and private colleges in West Virginia and other regionally accredited institutions. Since the College is AACSB accredited, upper-division courses (courses equivalent to 300/400 level at WVU) must be evaluated by the Dean or designee before they may count toward business core, major core and major restricted electives in the Bachelor of Science in Business Administration or Bachelor of Science in Economics program.
| Code | Title | Hours |
|---|---|---|
| University Requirements | 31 | |
| Program Requirements | 26 | |
| Business Core Requirements | 33 | |
| Accounting Major Requirements | 30 | |
| Total Hours | 120 | |
University Requirements
| Code | Title | Hours |
|---|---|---|
| General Education Foundations (GEF) 1, 2, 3, 4, 5, 6, 7, and 8 (31-37 Credits) | ||
| Outstanding GEF Requirements 2, 5, 6, 7 and 8 | 16 | |
| BCOR 191 | First-Year Seminar | 1 |
| General Electives * | 14 | |
| Total Hours | 31 | |
Program Requirements
| Code | Title | Hours |
|---|---|---|
| ACCT 201 | Principles of Accounting 1 (Minimum grade of B-) | 3 |
| ACCT 202 | Principles of Accounting 2 (Minimum grade of B-) | 3 |
| BCOR 121 | Introduction to Business Applications | 2 |
| ECON 201 | Principles of Microeconomics (Minimum grade of C-; may fulfill GEF 4) | 3 |
| ECON 202 | Principles of Macroeconomics (Minimum grade of C-; may fulfill GEF 8) | 3 |
| Select one of the following (Minimum Grade of C-; may fulfill GEF 8): | 3 | |
| Elementary Business and Economics Statistics | ||
| Elementary Statistical Inference | ||
| Select one of the following (may fulfill GEF 1; minimum grade of C-): | 3-6 | |
| Introduction to Composition and Rhetoric and Composition, Rhetoric, and Research | ||
| Accelerated Academic Writing | ||
| MATH 124 | Algebra with Applications (GEF 3) | 3 |
| Total Hours | 26 | |
Business Core Requirements
| Code | Title | Hours |
|---|---|---|
| ENTR 102 | Fundamentals of Entrepreneurship | 3 |
| BCOR 199 | Introduction to Business | 3 |
| BCOR 299 | Business Communication (Fulfills Writing and Communication Skills Requirement) | 3 |
| BCOR 320 | Legal Environment of Business | 3 |
| BCOR 330 | Information Systems and Technology | 3 |
| BCOR 340 | Principles of Finance | 3 |
| BCOR 350 | Principles of Marketing | 3 |
| BCOR 360 | Supply Chain Management | 3 |
| BCOR 370 | Principles of Management | 3 |
| BCOR 380 | Business Ethics | 3 |
| BCOR 460 | Contemporary Business Strategy (Fulfills University Capstone requirement) | 3 |
| Total Hours | 33 | |
Accounting Major Requirements
| Code | Title | Hours |
|---|---|---|
| Possess a minimum GPA of 2.0 for all major courses, calculated using all attempted GPA hours unless excluded by the D/F repeat policy. | ||
| ACCT 311 | Intermediate Accounting (Minimum grade of C- to attempt ACCT 312) | 3 |
| ACCT 312 | Intermediate Accounting | 3 |
| ACCT 321 | Introduction to Accounting Systems | 3 |
| ACCT 322 | Accounting Systems | 3 |
| ACCT 431 | Cost Management | 3 |
| ACCT 440 | Introduction to Income Taxation Accounting | 3 |
| ACCT 451 | Auditing Theory | 3 |
| ACCT 461 | Accounting for Nonbusiness Entities | 3 |
| Select a Track: | 6 | |
CPA - Bar | ||
| Advanced Accounting | ||
| Assurance Services and Professional Standards | ||
CPA - ICS | ||
| Accounting Information Systems Audit | ||
| Assurance Services and Professional Standards | ||
CPA - TCP | ||
| Individual Income Tax Accounting | ||
| Entity Income Tax Accounting | ||
FAFE | ||
| Fraud Examination Concepts and Practice | ||
| Forensic Accounting Concepts and Practice | ||
Corporate Accounting | ||
| Corporate Financial Management | ||
| Internal Auditing | ||
Accounting Analytics | ||
| Accounting Analytics | ||
| Analytics for Accounting Analysis | ||
| Total Hours | 30 | |
- *
A maximum of six credit hours of ACCT 491, Professional Field Experience, may apply towards the 120 credit hours required for the degree.
Suggested Plan of Study
| First Year | |||
|---|---|---|---|
| Fall | Hours | Spring | Hours |
| BCOR 199 | 3 | ACCT 201 | 3 |
| BCOR 191 | 1 | ECON 201 (GEF 4) | 3 |
| BCOR 121 | 2 | ENGL 101 (GEF 1) | 3 |
| ENTR 102 | 3 | GEF (Choose from F2, F5, F6, F7 or F8) | 3 |
| MATH 124 (GEF 3) | 3 | Minor or General Elective | 3 |
| GEF (Choose from F2, F5, F6, F7 or F8) | 3 | ||
| 15 | 15 | ||
| Second Year | |||
| Fall | Hours | Spring | Hours |
| ACCT 202 | 3 | ACCT 311 | 3 |
| ECON 202 (GEF 8) | 3 | ACCT 321 | 3 |
| ECON 225 (GEF 8) | 3 | BCOR 299 | 3 |
| ENGL 102 (GEF 1) | 3 | BCOR 330 | 3 |
| GEF (Choose from F2, F5, F6, F7 or F8) | 3 | BCOR 370 | 3 |
| 15 | 15 | ||
| Third Year | |||
| Fall | Hours | Spring | Hours |
| ACCT 312 | 3 | ACCT 451 | 3 |
| ACCT 440 | 3 | ACCT 461 | 3 |
| BCOR 340 | 3 | BCOR 360 | 3 |
| BCOR 350 | 3 | BCOR 380 | 3 |
| GEF (Choose from F2, F5, F6, F7 or F8) | 3 | GEF (Choose from F2, F5, F6, F7 or F8) | 3 |
| 15 | 15 | ||
| Fourth Year | |||
| Fall | Hours | Spring | Hours |
| ACCT 431 | 3 | ACCT 322 | 3 |
| BCOR 320 | 3 | BCOR 460 | 3 |
| Track course | 3 | Track Course | 3 |
| GEF (Choose from F2, F5, F6, F7 or F8) | 3 | Minor or General Electives | 6 |
| Minor or General Electives | 3 | ||
| 15 | 15 | ||
| Total credit hours: 120 | |||
Accelerated Program
BSBA Degree Requirements
The Chambers College Accelerated Bachelor’s to Master’s (ABM) program offers highly motivated accounting students with an interest in the Forensic and Fraud Examination Master of Science the opportunity to complete a Bachelor of Science in Business Administration (BSBA) and a Master’s degree in an accelerated format. In order to be eligible for this program, you must:
- Have a cumulative 3.0 after the fall semester of your sophomore year,
- Have completed 24 undergraduate credits in residence,
- Indicate your interest in the program by March of your sophomore year and approved for program admission by the beginning of your junior year, and
- Successfully complete the required courses.
| Code | Title | Hours |
|---|---|---|
| University Requirements | 19 | |
| Program Requirements | 26 | |
| Business Core Requirements | 33 | |
| Accounting Major Requirements | 30 | |
| Total Hours | 108 | |
University Requirements
| Code | Title | Hours |
|---|---|---|
| General Education Foundations (GEF) 1, 2, 3, 4, 5, 6, 7, and 8 (31-37 Credits) | ||
| Outstanding GEF Requirements 2, 5, 6, and 7 | 13 | |
| BCOR 191 | First-Year Seminar | 1 |
| General Electives * | 5 | |
| Total Hours | 19 | |
Program Requirements
| Code | Title | Hours |
|---|---|---|
| ACCT 201 | Principles of Accounting 1 (Minimum grade of B-) | 3 |
| ACCT 202 | Principles of Accounting 2 (Minimum grade of B-) | 3 |
| BCOR 121 | Introduction to Business Applications (Minimum Grade of C-) | 2 |
| ECON 201 | Principles of Microeconomics (Minimum grade of C-; may fulfill GEF 4) | 3 |
| ECON 202 | Principles of Macroeconomics (Minimum grade of C-; may fulfill GEF 8) | 3 |
| Select one of the following (Minimum Grade of C-; may fulfill GEF 8): | 3 | |
| Elementary Business and Economics Statistics | ||
| Elementary Statistical Inference | ||
| Select one of the following (may fulfill GEF 1; minimum grade of C-): | 3-6 | |
| Introduction to Composition and Rhetoric and Composition, Rhetoric, and Research | ||
| Accelerated Academic Writing | ||
| MATH 124 | Algebra with Applications (GEF 3) | 3 |
| Total Hours | 26 | |
Business Core Requirements
| Code | Title | Hours |
|---|---|---|
| ENTR 102 | Fundamentals of Entrepreneurship | 3 |
| BCOR 199 | Introduction to Business | 3 |
| BCOR 299 | Business Communication (Fulfills Writing and Communication Skills Requirement) | 3 |
| BCOR 320 | Legal Environment of Business | 3 |
| BCOR 330 | Information Systems and Technology | 3 |
| BCOR 340 | Principles of Finance | 3 |
| BCOR 350 | Principles of Marketing | 3 |
| BCOR 360 | Supply Chain Management | 3 |
| BCOR 370 | Principles of Management | 3 |
| BCOR 380 | Business Ethics | 3 |
| BCOR 460 | Contemporary Business Strategy (Fulfills University Capstone requirement) | 3 |
| Total Hours | 33 | |
Accounting Major Requirements
| Code | Title | Hours |
|---|---|---|
| Possess a minimum GPA of 2.0 for all major courses, calculated using all attempted GPA hours unless excluded by the D/F repeat policy. | ||
| ACCT 311 | Intermediate Accounting (Minimum grade of C- to attempt ACCT 312) | 3 |
| ACCT 312 | Intermediate Accounting | 3 |
| ACCT 321 | Introduction to Accounting Systems | 3 |
| ACCT 322 | Accounting Systems | 3 |
| ACCT 431 | Cost Management | 3 |
| ACCT 440 | Introduction to Income Taxation Accounting | 3 |
| ACCT 451 | Auditing Theory | 3 |
| ACCT 461 | Accounting for Nonbusiness Entities | 3 |
| FFE Courses | 6 | |
| Total Hours | 30 | |
- *
A maximum of six credit hours of ACCT 491, Professional Field Experience, may apply towards the 120 credit hours required for the degree.
Master of Science Degree Requirements
| Code | Title | Hours |
|---|---|---|
| Overall 3.0 GPA required. | ||
| Minimum grade of C required in all courses applied toward the degree. | ||
| FAFE Core Courses | ||
| ACCT 580 | Accounting for Forensic and Fraud Investigators | 3 |
| ACCT 581 | Fraud Investigation | 3 |
| ACCT 582 | Fraud Data Analysis | 3 |
| ACCT 583 | Fraud: Criminology/Legal Issues | 3 |
| ACCT 584 | Advanced Fraud Investigation | 3 |
| ACCT 585 | Forensic and Fraud Examination Advanced Analytical Techniques | 3 |
| ACCT 586 | Private Company Valuation | 3 |
| Select an Area of Emphasis | 9 | |
Business Cybersecurity Management/Compliance | ||
Business Cybersecurity Technically-Focused | ||
Business Data Analytics | ||
Management | ||
| Total Hours | 30 | |
Suggested Plan of Study
| First Year | |||||
|---|---|---|---|---|---|
| Fall | Hours | Spring | Hours | ||
| BCOR 121 | 2 | ACCT 201 | 3 | ||
| BCOR 191 | 1 | ECON 201 | 3 | ||
| BCOR 199 | 3 | ENGL 101 | 3 | ||
| ENTR 102 | 3 | GEF 2B, 5, 6, or 7 | 3 | ||
| MATH 124 (GEF 3) | 3 | Minor or General Elective | 3 | ||
| GEF 2B, 5, 6, or 7 | 3 | ||||
| 15 | 15 | ||||
| Second Year | |||||
| Fall | Hours | Spring | Hours | ||
| ACCT 202 | 3 | ACCT 311 | 3 | ||
| ECON 202 | 3 | ACCT 321 | 3 | ||
| ECON 225 | 3 | BCOR 299 | 3 | ||
| ENGL 102 | 3 | BCOR 330 | 3 | ||
| GEF 2B, 5, 6, or 7 | 3 | BCOR 370 | 3 | ||
| 15 | 15 | ||||
| Third Year | |||||
| Fall | Hours | Spring | Hours | ||
| ACCT 312 | 3 | ACCT 451 | 3 | ||
| ACCT 440 | 3 | ACCT 461 | 3 | ||
| BCOR 340 | 3 | BCOR 360 | 3 | ||
| BCOR 350 | 3 | BCOR 380 | 3 | ||
| ACCT 580 | 3 | ACCT 583 | 3 | ||
| 15 | 15 | ||||
| Fourth Year | |||||
| Fall | Hours | Spring | Hours | Summer | Hours |
| ACCT 431 | 3 | ACCT 322 | 3 | ACCT 582 | 3 |
| BCOR 320 | 3 | BCOR 460 | 3 | ACCT 584 | 3 |
| Minor/Unrestricted Elective | 6 | GEF 2B, 5, 6, or 7 | 3 | ||
| ACCT 581 | 3 | Minor/Unrestricted Elective | 3 | ||
| ACCT 585 | 3 | ||||
| 15 | 15 | 6 | |||
| Fifth Year | |||||
| Fall | Hours | Spring | Hours | ||
| ACCT 586 | 3 | AOE Course | 3 | ||
| AOE Course | 3 | AOE Course | 3 | ||
| 6 | 6 | ||||
| Total credit hours: 138 | |||||
- *
In order to register on time for Fall, students must apply for ABM by March 1 prior to Junior year.
Major Learning Outcomes
Accounting
The objective of providing a foundational education in accounting at the undergraduate level cannot be realized without appropriate curricula content, effective teaching, and ultimately, learning. Within the undergraduate accounting major, we subscribe to the following learning goals for each of our undergraduate students.
- Competence in core technical areas
- Knowledge of the use of accounting information systems
- Awareness of the Professional Standards and the US Federal Income Tax Code
- The ability to identify the effect of regulatory and ethical issues on the global practice of accounting