Accounting

The course offerings in the field of accounting are both exciting and challenging and are geared toward developing the student’s ability to think analytically and intelligently.

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:

  1. To prepare students to enter the fields of public or private accounting with an adequate background to be effective practitioners.
  2. To provide students with the necessary skills, abilities, and educational background needed to sit for the C.P.A. and C.M.A. examinations.
  3. 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 MajorCredit Hours
West Liberty University General Studies37
Gary E. West College of Business Core45
ACC 324 Intermediate Accounting I3
ACC 325 Intermediate Accounting II3
ACC 330 Cost Accounting3
ACC 400 Accounting Information Systems3
ACC 402 Advanced Accounting3
ACC 420 External Auditing3
ACC 425 Federal Taxation of Individuals3
ACC 426 Federal Taxation of Business Entities3
ACC 447 Accounting Ethics3
ACC Elec – 300-400 Level Bus Course3
*Additional Elective Courses (for students seeking CPA; 150 total hours are required to sit for CPA exam) 
ACC 303 Computerized Accounting Applications3
ACC 478 Accounting Internship1-3

 

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.

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 MinorCredit Hours
ACC 224 Principles of Financial Accounting3
ACC 225 Principles of Managerial Accounting3
ACC 324 Intermediate Accounting I3
ACC 325 Intermediate Accounting II3
ACC 420 External Auditing3
ACC 425 Federal Taxation of Individuals3
Total18

 

2022-2023 Accounting Minor Advising Sheet