Accounting

Degree Offered

  • Bachelor of Science

Nature of Program

The accountant is concerned with all phases of business or government operation and, through the application of accurate cost analysis and accounting techniques, provides management with the facts and figures necessary to the management decision-making process. The accountant's decisions will determine the ultimate accuracy and validity of future management decisions.

The accounting curriculum at WVU Tech prepares the student for a broad range of positions in business and government. The program provides the student with strong accounting, business, and technical skills to be comptetitve in the modern technology-oriented job market. Graduates may pursue graduate work as well as seek such professional certifications as Certified Management Accountant (CMA), Certified Internal Auditor (CIA), Certified Fraud Examiners (CFE), and IRS Enrolled Agent (EA). The graduates are also qualified to sit for the Certified Public Accountant (CPA) Exam. However, to get the CPA certificate, they need an additional 30 undergraduate/graduate credit hours. Contact the department chair for details.

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.

General Education Foundations
F1 - Composition & Rhetoric3-6
Introduction to Composition and Rhetoric
and Composition, Rhetoric, and Research
Accelerated Academic Writing
F2A/F2B - Science & Technology4-6
F3 - Math & Quantitative Skills3-4
F4 - Society & Connections3
F5 - Human Inquiry & the Past3
F6 - The Arts & Creativity3
F7 - Global Studies & Diversity3
F8 - Focus (may be satisfied by completion of a minor, double major, or dual degree)9
Total Hours31-37

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.

Curriculum Requirements

Minimum GPA of 2.0 is required in all ACCT courses.
GEF Elective Requirements (2, 4, 5, 6, and 7)16
ENGL 101
ENGL 102
Introduction to Composition and Rhetoric
and Composition, Rhetoric, and Research (GEF 1)
6
ENGL 305Technical Writing3
MATH 123Finite Mathematics 1 (GEF 3)3
CS 101Intro to Computer Applications (GEF 8)4
ACCT 201Principles of Accounting (minimum grade of C-)3
ACCT 202Principles of Accounting (minimum grade of C-)3
ACCT 311Intermediate Accounting (minimum grade of C-)3
ACCT 312Intermediate Accounting (minimum grade of C-)3
ACCT 323Accounting Systems3
ACCT 348Financial Statement Analysis3
ACCT 415Advanced Accounting3
ACCT 432Advanced Cost Management3
ACCT 441Income Tax Accounting 13
ACCT 450Accounting Technology3
BCOR 320Legal Environment of Business3
BCOR 350Principles of Marketing3
BCOR 360Supply Chain Management3
BCOR 370Managing Individuals and Teams3
BLAW 420Law for the Certified Public Accountant3
BUSA 101Introduction to Business3
ECON 201Principles of Microeconomics (GEF 8)3
ECON 202Principles of Macroeconomics (GEF 8)3
ECON 331Money and Banking3
FIN 325Financial Management 13
FIN 326Financial Management 23
MANG 386Business Statistics3
WVUE 191First Year Seminar1
Restricted Electives (Select four of the following):12
Fraud Examination
Fraud Management: Legal/Ethical Issues
Income Tax Accounting 2
Auditing Theory
Accounting for Nonbusiness Entities
Professional Field Experience
Electives9
15 contact hours community service
Take ETS Business Test which is offered once a year in April.
Total Hours120

Suggested Plan of Study

First Year
FallHoursSpringHours
ENGL 101 (GEF 1)3ENGL 102 (GEF 1)3
MATH 123 (GEF 3)3ACCT 2023
ACCT 2013CS 101 (GEF 8)4
BUSA 1013GEF 53
WVUE 1911Elective3
GEF 24 
 17 16
Second Year
FallHoursSpringHours
ACCT 3113ACCT 3123
BCOR 3203BLAW 4203
ECON 201 (GEF 8)3ECON 202 (GEF 8)3
MANG 3863GEF 63
GEF 43GEF 73
 15 15
Third Year
FallHoursSpringHours
ACCT 4153ACCT 3233
ACCT 4323ACCT 3483
BCOR 3703BCOR 3503
FIN 3253FIN 3263
Restricted Elective3Restricted Elective3
 15 15
Fourth Year
FallHoursSpringHours
ACCT 4413ACCT 4503
ENGL 3053BCOR 3603
Restricted Elective3ECON 3313
Elective4Restricted Elective3
 Elective2
 13 14
Total credit hours: 120

Major Learning Goals

Accounting

On completion of the program, students will be able to:

  • Explain and apply the Generally Accepted Accounting Principles (GAAP) and IFRS.
  • Demonstrate proficiency in manual and computerized accounting systems.
  • Prepare, interpret and analyze financial statements.
  • Demonstrate critical thinking, problem solving, and written communication skills.
  • Discuss and apply the code of professional ethics for accountants.

Department of Accounting and Business Management Minors

Accounting

minor code - ut01

Required Courses
ACCT 201Principles of Accounting3
ACCT 202Principles of Accounting3
ACCT 311Intermediate Accounting3
Select three of the following courses:9
Intermediate Accounting
Accounting Systems
Financial Statement Analysis
Advanced Cost Management
Income Tax Accounting 1
Income Tax Accounting 2
Professional Field Experience
Total Hours18

business administration

minor code - ut03

Required Courses
ACCT 201Principles of Accounting3
ACCT 202Principles of Accounting3
BCOR 320Legal Environment of Business3
BCOR 350Principles of Marketing3
BCOR 370Managing Individuals and Teams3
CS 101Intro to Computer Applications4
FIN 325Financial Management 13
MANG 386Business Statistics3
Total Hours25

finance

MINOR CODE - UT06

Required Courses
ACCT 491Professional Field Experience3
ECON 331Money and Banking3
FIN 310Investments3
FIN 321Personal Finance3
FIN 325Financial Management 13
FIN 326Financial Management 23
Total Hours18

fraud examination

MINOR CODE - UT07

Required Courses
ACCT 201Principles of Accounting3
ACCT 348Financial Statement Analysis3
ACCT 420Fraud Examination3
ACCT 421Fraud Management: Legal/Ethical Issues3
ACCT 422Advanced Fraud Investigation & Analysis3
ACCT 423Information Security and Controls3
Total Hours18

human resources administration

minor code - UT10

Required Courses
MANG 330Human Resource Management Fundamentals3
MANG 422The Individual and the Organization3
Select three of the following:9
Collective Bargaining
Training and Development
Leadership In Business
Topics in Social Psychology
Total Hours15

marketing

MINOR CODE - UT13

Required Courses
BCOR 350Principles of Marketing3
MKTG 380Integrated Promotions3
Select four of the following courses:12
Buyer Behavior
Marketing Research
Retail Management
Sales Management
Global Marketing
Total Hours18

Undergraduate Certificate Program in Fraud Examination

certificate code - cm01

The undergraduate Certificate Program in Fraud Examination is offered online and designed to prepare entry-level public accountants, governmental accountants, law enforcement officers, other business and finance professionals for positions in fraud analysis, fraud investigation, and compliance in business, government and nonprofit organizations. The program provides skills necessary to prevent, detect, investigate, and deter perpetration of fraud and help enhance their opportunity for advancement in several career fields.

A minimum overall GPA of 2.0 is required for this certificate.
Required Courses
ACCT 348Financial Statement Analysis3
ACCT 420Fraud Examination *3
ACCT 421Fraud Management: Legal/Ethical Issues3
ACCT 422Advanced Fraud Investigation & Analysis3
ACCT 423Information Security and Controls3
ACCT 449Case Studies in Fraud Examination and Management3
Total Hours18
*

Must have completed the pre-requisite course ACCT 201 in order to enroll in ACCT 420.

First SemesterHours
Fall 
ACCT 4203
ACCT 4233
 6
Second SemesterHours
Spring 
ACCT 3483
ACCT 4213
ACCT 4223
 9
Third SemesterHours
Summer or Fall 
ACCT 4493
 3
Total credit hours: 18