Bachelor of Science in Accounting

Accounting concepts are the foundation for the communication and analysis of financial information in the business environment. The accounting major builds on the general education curriculum to provide the student with an understanding of current business and management concepts and practices. The accounting curriculum provides the student with the opportunity to pursue licensure as a Certified Public Accountant, a career in private or governmental accounting, advanced study in the accounting field or a variety of other career choices. Coursework, including computerized applications, is designed to promote the student’s understanding of accounting theory and ability to apply accounting principles in the business environment.

150 Semester Hours ProgramThe West Virginia Board of Accountancy requires 150 semester hours of postsecondary education in order to sit for the Certified Public Accountant (CPA) examination.

Degree Requirements

The requirements for the 150 semester hours program consist of 51 semester hours in Accounting courses including:

• Accounting 111- Principles of Accounting I
• Accounting 112- Principles of Accounting II
• Accounting 201- Computerized Accounting
• Accounting 213- Cost Accounting
• Accounting 214- Advanced Cost Accounting
• Accounting 216- Income Tax Accounting I
• Accounting 217- Income Tax Accounting II
• Accounting 218- Intermediate Accounting I
• Accounting 219- Intermediate Accounting II
• Accounting 260- Accounting Information Systems
• Accounting 307- Finance
• Accounting 308- Corporate Finance
• Accounting 315- Advanced Accounting
• Accounting 316- Accounting Theory
• Accounting 317- Auditing
• Accounting 330- Governmental and Not-for-Profit Accounting
• Accounting 335- Reporting Practices and Problems
• Accounting 399- Independent Study

Additional requirements are:

• Business 101- Introduction to Business
• Business 209- Business Communication
• Business 220- Business Law I
• Business 221- Business Law II
• Economics 105- Introduction to Macroeconomics
• Economics 106- Introduction to Microeconomics
• Economics 302- Money and Banking
• Management 201- Principles of Management
• Management 397- Senior Seminar
• Marketing 201-Marketing
• Mathematics 180 or Economics 380- Statistics or Statistics for Business and Economics

Baccalaureate Program (B.S.)The requirements for a major in accounting consist of 33 semester hours in accounting courses including:

• Accounting 111- Principles of Accounting I
• Accounting 112- Principles of Accounting II
• Accounting 201- Computerized Accounting
• Accounting 213- Cost Accounting
• Accounting 216- Income Tax Accounting I
• Accounting 218- Intermediate Accounting I
• Accounting 219- Intermediate Accounting II
• Accounting 260- Accounting Information Systems
• Accounting 307- Finance
• Accounting 315- Advanced Accounting
• Accounting 317- Auditing

Additional requirements are:

• Business 101- Introduction to Business
• Business 209- Business Communication
• Business 220- Business Law I
• Economics 105- Introduction to Macroeconomics
• Economics 106- Introduction to Microeconomics
• Economics 302- Money and Banking
• Management 201- Principles of Management
• Management 397- Senior Seminar
• Marketing 201-Marketing
• Mathematics 180 or Economics 380- Statistics or Statistics for Business and Economics

Associate Degree Program (A.S.)The requirements for a major in accounting consist of 36 semester hours including:

• Accounting 111- Principles of Accounting I
• Accounting 112- Principles of Accounting II
• Accounting 201- Computerized Accounting
• Accounting 218- Intermediate Accounting I
• Accounting 219- Intermediate Accounting II

And three semester hours chosen from:

• Accounting 213- Cost Accounting
• Accounting 216- Income Tax Accounting I
• Accounting 307- Finance

Additional requirements are:

• Business 101- Introduction to Business
• Business 210- Quantitative Methods for Business (or Math 101)
• Business 220- Business Law I
• Economics 105- Introduction to Macroeconomics
• Economics 106- Introduction to Microeconomics
• Management 201- Principles of Management

MinorThe requirements for a minor in accounting consist of 18 semester hours including Accounting 111, 112, 218 and 219, Business Administration 101 and three semester hours chosen from Accounting 213, 216 and 307. Accounting 201 is recommended but not required.

For More Information ContactJean Engebretson
Department of Business Administration & Economics
Davis & Elkins College
Elkins, WV 26241
(304) 637-1207
e-mail: ejt@davisandelkins.edu