Degree Offered
- Bachelor of Science (B.S) in Accounting
Nature of the 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 competitive in the modern technology-oriented job market. Graduates may seek various accounting positions, graduate studies, and 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 CPA certified, they need to take extra 30 undergraduate/graduate credit hours. Contact the department chair for the details.
Our B.S. Accounting Program is a candidate for the ACBSP (Accreditation Council for Business Schools & Programs) accreditation.
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.
Curriculum Requirements
| Code | Title | Hours |
|---|---|---|
| University Requirements | 44 | |
| Program Requirements | 10 | |
| Business Core Requirements | 30 | |
| Accounting Major Requirements | 36 | |
| 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 1, 2, 5, 6, 7, and 8 | 24 | |
| WVUE 191 | First Year Seminar | 1 |
| General Electives | 19 | |
| Total Hours | 44 | |
Program Requirements
| Code | Title | Hours |
|---|---|---|
| CS 101 | Intro to Computer Applications (GEF 2A) | 4 |
| MATH 124 | Algebra with Applications (GEF 3) | 3 |
| WRIT 305 | Technical Writing | 3 |
| Total Hours | 10 | |
Business Core Requirements
| Code | Title | Hours |
|---|---|---|
| BUSA 101 | Introduction to Business | 3 |
| BMAN 320 | Legal Environment of Business | 3 |
| BMAN 345 | Financial Management 1 | 3 |
| BMAN 350 | Principles of Marketing | 3 |
| BMAN 372 | Supply Chain Management | 3 |
| BMAN 370 | Principles of Management | 3 |
| BMAN 380 | Business Ethics | 3 |
| BMAN 378 | Business Statistics | 3 |
| ECON 201 | Principles of Microeconomics (GEF 4) | 3 |
| ECON 202 | Principles of Macroeconomics (GEF 8) | 3 |
| Total Hours | 30 | |
Accounting Major Requirements
| Code | Title | Hours |
|---|---|---|
| An overall GPA of 2.0 is required in all ACCT courses. | ||
| ACCT 201 | Principles of Accounting 1 (minimum grade of C) | 3 |
| ACCT 202 | Principles of Accounting 2 (minimum grade of C) | 3 |
| ACCT 311 | Intermediate Accounting (minimum grade of C) | 3 |
| ACCT 312 | Intermediate Accounting (minimum grade of C) | 3 |
| ACCT 323 | Accounting Systems | 3 |
| ACCT 348 | Financial Statement Analysis | 3 |
| ACCT 415 | Advanced Accounting | 3 |
| ACCT 420 | Fraud Examination | 3 |
| ACCT 432 | Advanced Cost Management | 3 |
| ACCT 441 | Individual Income Tax Accounting | 3 |
| ACCT 442 | Entity Income Tax Accounting | 3 |
| ACCT 451 | Auditing Theory | 3 |
| 15 contact hours community service | ||
| Take ETS Business Test which is offered once a year in April. | ||
| Total Hours | 36 | |
Suggested Plan of Study
| First Year | |||
|---|---|---|---|
| Fall | Hours | Spring | Hours |
| ENGL 101 (GEF 1) | 3 | ENGL 102 (GEF 1) | 3 |
| MATH 124 (GEF 3) | 3 | ACCT 202 | 3 |
| ACCT 201 | 3 | CS 101 (GEF 2A) | 4 |
| BUSA 101 | 3 | GEF 5 | 3 |
| WVUE 191 | 1 | GEF 8 | 3 |
| GEF 2 | 3 | ||
| 16 | 16 | ||
| Second Year | |||
| Fall | Hours | Spring | Hours |
| ACCT 311 | 3 | ACCT 312 | 3 |
| BMAN 320 | 3 | ECON 202 (GEF 8) | 3 |
| BMAN 378 | 3 | BMAN 380 | 3 |
| ECON 201 (GEF 4) | 3 | GEF 6 | 3 |
| GEF 8 | 3 | GEF 7 | 3 |
| 15 | 15 | ||
| Third Year | |||
| Fall | Hours | Spring | Hours |
| ACCT 415 | 3 | ACCT 323 | 3 |
| ACCT 432 | 3 | ACCT 348 | 3 |
| BMAN 345 | 3 | ACCT 420 | 3 |
| BMAN 370 | 3 | BMAN 350 | 3 |
| Elective | 3 | Elective | 3 |
| 15 | 15 | ||
| Fourth Year | |||
| Fall | Hours | Spring | Hours |
| ACCT 441 | 3 | ACCT 442 | 3 |
| ACCT 451 | 3 | BMAN 372 | 3 |
| WRIT 305 | 3 | Elective | 3 |
| Elective | 3 | Elective | 3 |
| Elective | 1 | Elective | 3 |
| 13 | 15 | ||
| Total credit hours: 120 | |||
Major Learning Outcomes
Accounting
On completion of the program, students will be able to:
- Explain and apply the Generally Accepted Accounting Principles
- Demonstrate proficiency in manual and computerized accounting systems.
- Prepare, interpret, and analyze financial statements.
- Incorporate critical thinking and problem-solving skills.
- Demonstrate written communication skills.
- Discuss and apply the code of professional ethics for accountants.
- Integrate Federal income tax rules into accounting practices.