Designed for those students wanting a rigorous, highly comprehensive examination of all facets of the field of Accounting.
The curriculum will prepare students for the CPA exam and various middle- and upper-level Accounting positions.
Once you’ve been accepted to Bluefield State through general admission, you can work with Bluefield State College's academic counselors to designate Accountancy as your degree program.
Your advisor will work with you throughout your academic journey to make sure you're on track to earn your degree. Earning the B.S. in Accountancy requires the following:
- Complete the General Studies curriculum
- Complete the required Business Core courses
- Complete the requirements of the Accountancy curriculum
- At least 50% of all 300- and 400-level courses in the Business Core and major/minor field of study must be completed within the W. Paul Cole, Jr. School of Business
- Note: You will need to complete 150 hours in order to sit for the West Virginia CPA exam. The additional 30 hours do not necessarily have to be business/accounting courses, but these are recommended to better prepare you for the exam.
In addition to the Business core requirements, Accountancy core requirements and restricted Accounting electives (listed below), you must complete the following:
- Two business electives; these courses must be 200-level or above and permission of the Accounting faculty and/or Dean is required
- One additional elective course
A survey of accounting principles, concepts, and procedures. Recognition of accounting as a device to measure financial activity of for-profit organizations using financial statements. Introduction of the accounting information cycle, journals, ledgers, and appropriate accounts. PR: Eligibility to enroll in MATH 101 or higher. Fall.
A continuation of ACCT 201. An introduction to cost accumulations and allocations, financial statement analysis, and the use of accounting information for internal and external decision-making. PR: ACCT 201. Spring.
An analysis of the underlying theories and principles of planning, organizing,
influencing, and controlling. Topics for special emphasis include corporate social responsibility, diversity, and managing in the global arena. Fall.
A study of the process of planning and executing the conception, pricing, promotion, and distribution of ideas, goods and services to create exchanges that satisfy individual and organizational objectives. Fall.
Designed to help the student write clear and concise business letters, memos, reports, and e-mail communications. Students will also present a presentation using PowerPoint. Other topics covered are the communication process, verbal and nonverbal communication, job/employment search, resumes, and cover letters. Electronic communication is integrated into this course by using the Internet, e-mail, and presentation software. PR: ENGL 101 or equivalent. Spring.
Designed to prepare students to progress from an introductory Excel level to the specialist/expert level of spreadsheet competencies. Excel topics include: creating worksheets with embedded charts; formulas, functions, formatting and web queries; what-if analysis, charting, and working with large worksheets; creating static and dynamic web pages; financial functions, data tables, amortization schedules, and hyperlinks; creating templates and working with multiple worksheets and workbooks; using macros and visual basic for applications; formula auditing, data validation; and importing data, working with Pivot Charts, PivotTables, and Trend lines. PR BUSN 130 or COSC 102. Spring.
Sources, classifications, functions, and evolution of law. Courts and procedures, torts, contracts, real and personal property, agency relationships, forms of business organizations, estates, landlord and tenant, and bankruptcy. Spring.
Focuses on the application of statistical techniques to assist business decision making. Areas of inquiry include: descriptive statistics, inferential statistics, basic probability concepts, the nature of hypothesis testing, sample size determinations, confidence intervals, t-tests, analysis of variance (ANOVA), chi square, correlation, and simple and multiple regression. Emphasis is placed on the use of statistical software packages. PR: Math 109 or higher. Fall.
Examines key areas of financial analysis with particular attention given to corporate financial management. Topics include financial statement analysis, ratio analysis, pro forma financial statements, internal and external sources of funds, operating and financial advantage, time value of many concepts, capital markets, capital structure, stock and bond valuation techniques, capital budgeting, cost of capital, and dividend policies. PR: ACCT 202. Spring.
Application of economic theory and statistics to various problems confronting management. Major topics include linear programming, decision tree analysis, forecasting, reliability, line balancing, path analyses, learning curves, inventory models, and queuing. PCs and appropriate software will be used to help the student learn to solve operations management problems. PR: BUSN 310 or MATH 210. Fall.
Examines the emerging topics of business ethics and social responsibility. Includes identification of ethical issues, various approaches to resolving ethical dilemmas, examination of corporate responsibility and its interplay with the social environment, and the enumeration of current corporate practices in these areas. PR: Senior standing. Spring.
An integrative course involving comprehensive analysis of administrative policy-making from a strategic, organizational perspective, involving functional areas such as accounting, finance, management, marketing, and operations, in context with the economic, political, and social environment. Extensive use of case analyses or written reports to develop integrative decision skills. This is the capstone course for business majors; course requirements will include standardized evaluations covering business core courses. PR: Senior standing in School of Business and completion of all School of Business core courses at the 300 level and below. Spring.
Financial reporting for business enterprises under GAAP. A review of the theoretical foundations of financial concepts and reporting, and their practical application to accounting procedures. Emphasis is on income and expense measurement, asset and liability measurement, and accounting for owners’ equity. PR: ACCT 202. Fall.
A continuation of ACCT 301. Emphasis is on financial statements disclosure requirements under GAAP. A review of reporting requirements for long-term liabilities, stockholders’ equity, revenue measurement, earning per share, leases, pensions, cash flows, and other contemporary accounting issues. PR: ACCT 301. Spring.
Use of the internal accounting system in the preparation of relevant data for effective managerial planning and control decisions. PR: ACCT 202. Fall.
Principles underlying determination of cost and control of certain business activities. Manufacturing accounting is emphasized. PR: ACCT 305. Spring.
This course provides a summary of income taxes at the federal and state level as they affect business and personal investment decision making. Emphasis is on income tax concepts and their effect on decision-making, not form preparation. Topics covered include: types of taxes at various governmental jurisdictional levels; tax policy issues; fundamentals of tax planning; measuring taxable income; property acquisitions, cost recovery, and dispositions; non-taxable exchanges; taxes and the choice of a business entity; proprietorship taxation; partnership and Sub S taxation; corporate taxation; compensation and retirement planning; investment and personal financial planning; tax consequences of personal activities, and simple personal tax preparation. PR: ACCT 202; ECON 212.
An in-depth coverage of federal and state income taxation of individuals, proprietorships, partnerships, and corporations, with emphasis on tax return preparation for each of these entities. Topics covered include gross income inclusions and exclusions, deductions for and deductions from adjusted gross income, business and employment related deductions, personal deductions, exemptions, credits, property transactions (in-depth acquisitions, cost recovery, and dispositions), AMT, and deferrals of income/expense recognition. PR: ACCT 325. Fall.
Accounting principles and practices as applied to problems connected with partnerships, consolidations, fiduciary relationships, interim reporting, SEC reporting, segment reporting, and foreign currency transactions. PR: ACCT 302. Fall.
Emphasis on various kinds of auditing techniques. Attention is also given to auditors’ duties and responsibilities, reporting requirements, and ethics. PR: ACCT 302. Fall.
Accounting principles and practices as applied to problems connected with partnerships and governmental and not-for-profit accounting. Topics covered include accounting for partnerships; specialized problems relating to governmental and not-for-profit entities; funds and the fund structure; financial reporting for state and local governments, educational institutions, health care organizations, and other not-for-profit organizations. PR: ACCT 302.
This course is a continuation of BUSN 301 - Business Law and the Legal Environment. It provides an in-depth study of business law subjects encountered by the professional accountant. Topics covered include commercial transactions under the UCC, real and personal property, contracts, government regulation, estates and trusts, and business organizations. The purpose of the course is to provide students with the business law background to enable them to use good judgment in the practice of their profession and to understand and exercise sound professional judgment in their careers. PR: BUSN 301. Spring.
Application of various principles of finance to in-depth case studies. Emphasis is on business problem solving by utilizing tools of financial analysis. PR: BUSN 350.
Choose any 2:
A study of the analysis, design, and control aspects of accounting systems. Topics include testing and reviewing accounting systems, identifying information requirements, and cost/benefit analysis. PR: ACCT 302. Spring.
A study of advanced auditing topics, including statements on auditing standards, statistical sampling applications, auditing computerized accounting systems, and internal auditing. PR: ACCT 431.
A course dealing with the theory of accounting as well as emerging issues that the professional standard boards and other groups that promulgate accounting principles are currently dealing with.
After you’ve completed the necessary tax-related courses, you can participate in the Voluntary Income Tax Assistance (VITA) program. Over the years this highly successful community service program has assisted thousands of lower income residents throughout the College's service region.
All students majoring in Accountancy must take the Peregrine final exam.