Major in Accounting
By completing our rigorous program, accounting students earn a Bachelor of Science in Business Administration with a major in Accounting. The program has three objectives:
- To prepare students to enter the fields of public or private accounting with an adequate background to be effective practitioners.
- To provide students with the necessary skills, abilities, and educational background needed to sit for the C.P.A. and C.M.A. examinations.
- To educate students to become highly qualified, ethical professionals in great demand in today’s business world.
Gary E. West College of Business graduates have an encouraging record of success. Many have obtained the C.P.A. certificate and are now in responsible positions in government, industry, and public accounting. Their frequent communications tell us of their successes and confirm that our Accounting Major ranks among the best.
| Required Courses – Accounting Major | Credit Hours |
| West Liberty University General Studies | 37 |
| Gary E. West College of Business Core | 45 |
| ACC 324 Intermediate Accounting I | 3 |
| ACC 325 Intermediate Accounting II | 3 |
| ACC 330 Cost Accounting | 3 |
| ACC 400 Accounting Information Systems | 3 |
| ACC 402 Advanced Accounting | 3 |
| ACC 420 External Auditing | 3 |
| ACC 425 Federal Taxation of Individuals | 3 |
| ACC 426 Federal Taxation of Business Entities | 3 |
| ACC 447 Accounting Ethics | 3 |
| ACC Elec – 300-400 Level Bus Course | 3 |
| *Additional Elective Courses (for students seeking CPA; 150 total hours are required to sit for CPA exam) | |
| ACC 303 Computerized Accounting Applications | 3 |
| ACC 478 Accounting Internship | 1-3 |
Click below to see detailed course requirements for the B.S.B.A. with a major in Accounting. Current students can access their detailed requirements and completed courses in WINS, using DegreeWorks.
- Academic 4-Year Plan(s)
- Gary E. West College of Business 4-year Plans
- BS – Accounting 4 Year Plan
Accounting Minor
The accounting minor offers students the opportunity to develop a proficiency in accounting while maintaining an auxiliary focus in another area.
| Required Courses – Accounting Minor | Credit Hours |
| ACC 224 Principles of Financial Accounting | 3 |
| ACC 225 Principles of Managerial Accounting | 3 |
| ACC 324 Intermediate Accounting I | 3 |
| ACC 325 Intermediate Accounting II | 3 |
| ACC 420 External Auditing | 3 |
| ACC 425 Federal Taxation of Individuals | 3 |
| Total | 18 |