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会计概述 & 目标

The 会计 major at 菠菜网lol正规平台 is comprehensive and provides students with the knowledge for pursuing advanced degrees and entry level positions in accounting at public accounting firms and in various business entities. 

It also meets the academic requirements necessary in West Virginia to be eligible to sit for the CPA exam. Our accounting students develop research and critical thinking skills, have a comprehensive and thorough background in the concepts, 管理会计职业的法律法规, and refine both written and oral accounting 和业务 strategies that will prepare them for a wide range of careers.

Our accounting graduates have successfully completed graduate programs in accounting, 法律, 和业务, 他们在国际上占有重要地位, 全国性和区域性会计师事务所, 法律, 政府, 和各行各业的企业实体.

会计(主修,副修)

会计职业

公共会计
外部审计
保证服务

环境会计
法医调查/会计
国际会计
财务会计
风险管理咨询
业务评估
个人理财规划

公司会计
财务管理
财务报告
内部审计
成本会计
税收筹划
预算分析
信息技术

政府
审计
财务报告
财务管理
预算分析
研究

非营利性的
会计
内部审计
财务规划
预算
钱处理
记录

教育
教学
研究
咨询

“当我回顾我在伯大尼学院的经历, I immediately think about my Freshman Seminar class with Dr. Buckelew.  It was the first time that I was encouraged and taught to think differently and be open to other solutions.  These are the exact same things that I use when mentoring and teaching our leadership team at Ziegnfelder.”

凯文·海勒,《菠菜网lol正规平台》,1995年
Ziegenfelder Company首席运营官

教师

泰米年代. 里士满
会计学助理教授
M.B.A. 和M.S.A.惠灵大学
B.S.西利伯缇大学
304.829.7085
trichmond@blsheen.com

维吉尔G. 汤普森
会计学名誉教授
J.D.他是西弗吉尼亚大学法学院的教授
B.S.西自由州立学院
C.P.A.
304.829.7869
vthompson@blsheen.com

需求

Students pursuing a major in accounting should complete the following: ACCT 202, 203; ECON 162, 163; 和MATH 281. All of the 200-level courses listed above should be completed by the end of the sophomore year.

除了上面列出的课程, students majoring in 会计 are required to complete the following business core courses: ACCT/BUSI 332, ACCT 478; BUSI 308, 310, 311, 312, 482; and are also required to complete the following accounting major specific courses ACCT 313, 314, 350, 361, 422, 425, 435, 440, 480, 481, 483, 495; ECON 280; and a Senior Project in 会计 (ACCT 490).

Students completing the 会计 major will also have met the academic requirements for the State of 西维吉尼亚州 to take the CPA certificate examination.

ACCT 202, 203, 313, 314; and two courses (6 credit hours) from the following: ACCT/BUSI 332; ACCT 350, 361, 425, 435, 440, 481, 483.

课程描述

ACCT 202财务会计3学分
财务会计 provides an introduction to the accountant’s role in the business environment and to the fundamental principles necessary to process and use financial information, including preparation of financial statements and financial statement analysis.

ACCT 203管理会计3学分
Managerial 会计 introduces students to the organizational role of accounting information, 提供该信息的可用技术, and the benefits and limits of the information provided by the various techniques in response to the manager’s needs. 前提条件:ACCT 202.

ACCT 313中级会计I 3学分
Intermediate 会计 I is a study of the theoretical foundation of accounting concepts and an extensive study of the practical application of generally accepted accounting principles. 学生使用问题, 案例研究, and computer assignments to attain an understanding of these topics. 前提条件:ACCT 202.

ACCT 314中级会计II 3学分
中级会计II是ACCT 313的延续. 前提条件:ACCT 313.

ACCT 332商业法I 3学分
业务 Law is an introduction to the nature and development of common 法律 and of the Uniform Commercial Code. 包括合同法的研究, 商业方面的刑法, 法律问题的伦理方面, 以及与合伙企业和公司有关的问题. (这门课程可以作为BUSI 332学分.)

ACCT 350所得税会计3学分
This course is a study of federal 收入 tax principles for individuals and corporations. Emphasis is on 收入, 豁免, 扣除, 学分, capital gains, and losses.

ACCT 361财务审计I 3学分
Financial 审计 introduces students to auditing principles and procedures, 包括内部和外部环境, as they are used to determine the fairness of an organization’s assertions. Students use audit cases and computer assignments to attain an understanding of these topics. 前提条件:ACCT 313.

ACCT 425成本积累与控制3学分
Cost Accumulation and Control is a study of cost accumulation systems; job order and process; cost controls; flexible budgets and standard costs; and cost, 体积, 利润的关系. 前提条件:ACCT 203.

ACCT 435高级会计3学分
Advanced 会计 introduces students to advanced accounting topics addressed by FASB and GASB pronouncements. 学生使用问题, 案例研究, and computer assignments to attain an understanding of these topics. 前提条件:ACCT 314.

ACCT 440企业所得税会计3学分
Corporate Income tax accounting is a study of federal 收入 tax principles for corporations. 重点是税收研究, 收入, 豁免, 扣除, 学分, 资本损益, 清算分布, 企业并购, 重组, 综合纳税申报表. 先决条件:ACCT 350, 435.

ACCT 478会计研讨会3学分
The Seminar in 会计 is a capstone course integrating the student’s previous work in accounting and economics. The course includes focused writing instruction for preparation of accounting reports. 先决条件:高级会计.

ACCT 480会计电算化应用1学分
This course is an introduction to the use of accounting software packages in the accounting profession. Students will learn either Peachtree, QuickBooks, or other dedicated accounting software packages .

ACCT 481商业法II 3学分
本课程是商法I的延续. Topics include: Commercial; Real and Personal Property; Bailment; Landlord and Tenant Relations; Wills Intestacy and Trusts; Intellectual Property; Computer Privacy and Speech; Employer-Employee Relationship; 就业 Law; Product Liability; Professional Liability, International 业务 Law; and, 合同的解释. (这门课程可以作为BUSI 481学分.)先决条件:ACCT/BUSI 332.

ACCT 483财务审计II 3学分
This course introduces students to the overall audit plan and audit program, application of the audit process to the sales and collection cycle, 获取和支付周期, 工资和人事周期, 库存和仓储周期, 资本获取和偿还周期, and cash balances including analytical procedures and tests of internal controls related to the various audit cycles. 前提条件:ACCT 361.

ACCT 487-488独立学习3学分

ACCT 490高级专题2学分
The Senior Project is open only to students with a major in 会计. 学生准备并展示一个高级项目. The topic for the senior project must be approved by the advisor of the accounting program.

ACCT 495综合考试
This course is an administrative placeholder used to record a student’s score on Comprehensive Exams (CR/NCR).