Department of Accounting

The curriculum focuses on fundamental theories and concepts in the fields of Accounting and Business Administration as well as applications of the informational skills and tools necessary for problem solving and decision making. Graduates are enabled to:
 

• Communicate effectively and articulately in written, oral and electronic form as appropriate for business functions
• Think critically about business issues, theory and application
• Use effective human relationship skills to work in a diverse culture and function positively in a team environment
• Apply critical thinking skills to identify what information is needed and how to obtain this information through appropriate technology, evaluating the quality and relevance of the sources and using the information effectively and ethically
• Evaluate business problems, gather, manipulate and interpret data, analyze alternatives, decide on most effective solution, implement solution and monitor results for continuous improvement

A variety of careers are available to to graduates having earned the Bachelor of Science degree in Business Administration with a concentration in Accounting including, but not limited to: Internal Auditor, Management Accountant, Comptroller / Controller, Cost Accountant, IRS Agent, State Auditor, Bank Examiner, Municipal Accountant, FBI Agent, University Accountant, Charitable Organization Accountant, Hospital Accountant, Audit/Assurance Service Professional, Tax Accountant and Consulting / Management Advisory Services.

In addition to the Bachelor of Science Degree with a concentration in Accounting, interested students may have the opportunity to enroll in the following:

• Post-Graduate Certificate in Accounting – 33 Hours

This program is designed to facilitate career changes and/or advancement for business and non-business baccalaureate degree holders. All coursework required in the program must carry a grade of C or better to count toward fulfillment of the requirements. Test-out credit in required courses is not permitted, and at least 21 credits of required courses must have been completed at West Virginia State University after completion of a bachelor degree. Based upon an undergraduate transcript evaluation, a faculty advisor may require applicants for admission to the program to complete those cognate courses necessary for success in the required certificate courses. For those who have met the prerequisites for the required courses, the certificate program will include the following courses: BA 210, 215, 216, 314, 315, 325, 363, 364, 365, 403 and 418.

• Certificate in Forensic Accounting – 15 hours

This certificate is open to all currently enrolled undergraduate students at West Virginia State University who seek a credential in Forensic Accounting. The certificate program is also open to post-baccalaureate and post-associate degree holders who wish to seek professional development or additional credentials in the area of business, specifically specialized accounting knowledge of fraud examination, complex accounting topics and financial instruments. For those who have met the prerequisites for the required courses the certificate will include the following courses: BA 319 or 414, 365, 403, 404, and 418.

• Students Wishing To Take The Certified Public Accountant (CPA) Exam

Individuals sitting for the CPA exam may be subject to additional college coursework requirements to be eligible to take the exam. Several models exist for acquiring those additional hours specified by the West Virginia Board of Accountancy. See one of the Accounting advisors for discussion of your options and recommendations for the model that best fits your situation. To obtain information about qualifications to sit for the Certified Public Accountant (CPA) exam in West Virginia, please visit: https://www.boa.wv.gov/exam/AcademicRequirements.asp

The Accounting Department is part of the Business Administration Program which has received additional academic accreditation through the Accreditation Council for Business Schools and Programs (ACBSP). ACBSP is a specialized accrediting organization that reviews the quality and integrity of business degree programs.  Accreditation by ACBSP is based on an independent evaluation of an institution’s business school or program by a group of professionals, which include faculty and academic administrators in the field of business