Students majoring in Accountancy must complete a minimum of 128 hours and must satisfy the general studies, business core, and accountancy component requirements. This program provides the student with a comprehensive major in accountancy that will qualify him/her to pursue various career opportunities in the accounting profession. Strong emphasis is placed on the use of microcomputers to solve accounting problems. To graduate from the Bachelor of Science Accountancy degree program, the student must possess a 2.75 grade-point average in all accounting (ACCT) courses taken at Bluefield State College.

Students planning to sit for the Certified Public Accountants examination in the state of West Virginia need to complete 150 hours of course study. The specific courses required are included in the B.S. in Accountancy program. Students graduating with the B.S. in Business Administration-Accounting Specialization need to be sure to take BUSN 302 Business Law for Professional Accountants as an elective and ACCT 430 Advanced Accounting, ACCT 350 Advanced Taxation, and ACCT 431 Auditing Principles as their ACCT 300/400 electives.  Be sure to consult with your accounting advisor.

Students must take at least 50% of all 300 and 400 level courses in the Business Core and the Accounting Component at Bluefield State College.

BUSINESS CORE:
ACCT	201	Principles of Accounting I	3
ACCT	202	Principles of Accounting II	3
MRKT	210	Principles of Marketing	3
MGMT	210	Principles of Management	3
BUSN	301	Business Law and the Legal Environment	3
BUSN	232	Business and Electronic Communications	3
BUSN	240	Microsoft Excel	3
		or
BUSN	260	Microsoft Access	3
BUSN	310	Applied Business Statistics	3
MATH	210	Elementary Statistics
BUSN	350	Financial Management	3
BUSN	380	Production/Operations Management	3
BUSN	482	Business Ethics and Social Responsibility	3
BUSN	494	Business Strategy	3
			36
NOTE: Accountancy majors are also required to successfully complete the following courses, all of which satisfy general studies requirements:
ECON	211	Principles of Economics I (Macro)	3
ECON	212	Principles of Economics II (Micro)	3
BUSN	130	Microsoft Word & Presentations	3
SPCH	208	Fundamentals of Speech	3
BUSN	250	Quantitative Techniques in Business	3

 

ACCOUNTANCY CORE:
ACCT	301	Intermediate Accounting I	3
ACCT	302	Intermediate Accounting II	3
ACCT	305	Managerial Accounting	3
ACCT	306	Cost Accounting	3
BUSN	302	Business Law for Professional Accountants	3
ACCT	430	Advanced Accounting	3
ACCT	440	Govt./NFP Accounting	3
ACCT	325	Tax/Personal & Business Decision Making	3
ACCT	350	Advanced Taxation	3
ACCT	431	Auditing Principles	3
BUSN	402	Financial Planning and Analysis	3
			33
Restricted Accounting Electives - Choose 2			6
ACCT	424	Accounting Information Systems
ACCT	432	Advanced Auditing
ACCT	490	Topics in Accounting
Others with permission of accounting faculty
Restricted Business Electives - Choose 2			6
Permission of accounting faculty required

 

Semester One			Semester Two
ENGL 101	Composition I	3	ENGL 102	Composition II	3
BUSN 130	Microsoft Word & Presentations	3	BUSN 240	Microsoft Excel	3
MGMT 210	Principles of Management	3		OR
MATH 109	Algebra	3	BUSN 260	Microsoft Access
	Physical or Biological Sciences	3	MRKT 210	Principles of Marketing	3
	Lab	1		Social Science Elective	3
		16		Physical or Biological Sciences	3
				Lab	1
					16
Semester Three			Semester Four
ACCT 201	Principles of Accounting I	3	ACCT 202	Principles of Accounting II	3
ECON 211	Principles of Economics I	3	ECON 212	Principles of Economics II	3
BUSN 250	Quantitative Tech in Business	3	BUSN 232	Business & Electronic Comm.	3
ENGL 201	Humanistic Tradition		BUSN 301	Business Law & Legal Environment	3
	OR	3		Social Science Elective	3
ENGL 205	Modern Tradition			Fine Arts/Humanities Elective	3
	Restricted Business Elective	3			18
	Elective	3
		18
Semester Five			Semester Six
ACCT 301	Intermediate Accounting I	3	ACCT 302	Intermediate Accounting II	3
ACCT 305	Managerial Accounting	3	ACCT 306	Cost Accounting	3
BUSN 310	Applied Business Statistics	3	ACCT 350	Advanced Taxation	3
ACCT 325	Taxation for Personal & Business Decision Making	3	BUSN 350	Financial Management	3
SPCH 208	Fundamentals of Speech	3	BUSN 302	Business Law for Professional Accts	3
		15			15
Semester Seven			Semester Eight
ACCT 430	Advanced Accounting	3	BUSN 482	Business Ethics & Social Resp.	3
ACCT 431	Auditing Principles	3	BUSN 494	Business Strategy	3
BUSN 380	Production/Operation Management	3	ACCT 440	Govt/NFP Accounting	3
	Restricted Accounting Elective	3	ACCT 402	Financial Planning & Analysis	3
	Restricted Business Elective	3		Restricted Accounting Elective	3
		15			15

Bluefield State College requires a minimum of 128 Hours for graduation