Accounting, B.B.A.
Course Requirements
The Core Curriculum is designed to foster critical thinking skills and introduce students to basic domains of thinking that transcend disciplines. The Core applies to all majors. Information on specific classes in the Core can be found at https://www.marshall.edu/gened/.
| Code | Title | Credit Hours |
|---|---|---|
| Core Curriculum | ||
| Core 1: Critical Thinking | ||
| FYS 100 | First Yr Sem Critical Thinking | 3 |
| PSY 201 | Introductory Psychology (CT) | 3 |
| ACC 215 | Intro Financial Accounting(CT) | 3 |
| Core 2 | ||
| ENG 101 | Beginning Composition | 3 |
| ENG 201 | Advanced Composition | 3 |
| CMM 207 | Business Communication | 3 |
| STA 150 | Foundations of Statistics | 3 |
| STA 150L | Foundations of Statistics Lab | 1 |
| Core II Natural/Physical Science | 4 | |
| Core II Humanities | 3 | |
| PSY 201 | Introductory Psychology (CT) | 3 |
| Core II Fine Arts | 3 | |
| Additional University Requirements | ||
| ENG 204 | Writing for the Workplace (Writing Intensive) | 3 |
| MGT 460 | Strategic Management (Writing Intensive) | 3 |
| MC or I: Intl Business Elective | 3 | |
| ACC 499 | Professional and Ethics Sem (Capstone) | 3 |
| College-Specific | ||
| ENG 204 | Writing for the Workplace | 3 |
| ACC 215 | Intro Financial Accounting(CT) | 3 |
| ACC 216 | Intro Managerial Accounting | 3 |
| ECN 250 | Principles Microeconomics | 3 |
| ECN 253 | Principles Macroeconomics | 3 |
| FIN 323 | Principles of Finance | 3 |
| LE 207 | Legal Environ of Business | 3 |
| MIS 200 | Bus Computer Applications | 3 |
| MIS 290 | Prin Management Info Systems | 3 |
| MGT 218 | Business Quantitative Methods | 3 |
| MGT 320 | Principles of Management | 3 |
| MGT 460 | Strategic Management | 3 |
| MKT 340 | MKT Concepts and Applications | 3 |
| Communication Studies Elective: | ||
| Select one of the following: | 3 | |
| Professional Presentations | ||
| Persuasive Communication | ||
| Communication in Groups | ||
| Leadership Dynamics | ||
| Intercultural Communication | ||
| International Business Elective: | ||
| Select one of the following: | 3 | |
| Comparative Econ Systems | ||
| International Trade | ||
| Global Macroeconomic Analysis | ||
| Economic of Dev Countries | ||
| International Fin Management | ||
| International Management | ||
| International Marketing | ||
| Major-Specific | ||
| ACC 311 | Intermediate Accounting I | 3 |
| ACC 312 | Intermediate Accounting II | 3 |
| ACC 318 | Cost Accounting I | 3 |
| ACC 341 | Acc Information Systems | 3 |
| ACC 348 | Federal Taxation | 3 |
| ACC 429 | Auditing I | 3 |
| ACC 440 | Accounting Analytics | 3 |
| ACC 499 | Professional and Ethics Sem | 3 |
| ACC 198 | Accounting Professionalism | 1 |
| Free Elective 1 | 3 | |
| Free Elective 1 | 3 | |
| Free Elective 1 | 3 | |
| Free Elective 1 | 3 | |
| Free Elective 1 | 3 | |
| Free Elective 1 | 3 | |
| Free Elective 1 | 2 | |
- 1
Students who plan to sit for the CPA exam in West Virginia need 30 credits of accounting courses at the 300 level or higher. This requirement can be satisfied by pursuing the Master of Science in Accountancy degree or using six of the free elective credits to take additional accounting credits. For the six free elective hours, students are encouraged to choose from undergraduate courses at the 300 or 400 level (except ACC 310 and ACC 490) that are not required courses, or ACC 512, ACC 514, ACC 544 or ACC 548 for graduate credit through the 3+2 Program.
Major Information
- The total number of free electives required depends on the number of hours completed in STA 150 Foundations of Statistics or STA 150B Foundations of Stats-Expanded and ENG 101 Beginning Composition or ENG 101P Beginning Composition Plus and the number of hours that can be double-counted toward multiple degree requirements.
- Students must earn a grade of “C” or better in all ACC 100-, 200-, and 300-level required courses.
- ACC 499 Professional and Ethics Sem is the capstone course for all Accounting majors. It can only be taken during the senior year after all prerequisites are met.
- Multicultural or International additional university requirement met with International Business Elective.
- Please check with advisor about course offerings. Not all classes will be offered every semester.
Semester Plan
The Department of Accountancy and Legal Environment offers a Bachelor of Business Administration (BBA) degree in Accounting. In the program, you will learn how to summarize financial statements and reports, interpret financial data, develop budgets, calculate taxes, audit financial records, and utilize systems to collect, retrieve, and analyze financial data. Through a rigorous curriculum and an abundance of opportunities to engage with professionals, you will be empowered to obtain internships, entry-level positions, sit for professional certification exams, and advance in a diverse set of accounting careers.
| First Year | ||
|---|---|---|
| First Semester | Credit Hours | |
| FYS 100 | First Yr Sem Critical Thinking | 3 |
| ENG 101 | Beginning Composition | 3 |
| STA 150 | Foundations of Statistics | 3 |
| STA 150L | Foundations of Statistics Lab | 1 |
| PSY 201 | Introductory Psychology (CT) | 3 |
| MIS 200 | Bus Computer Applications | 3 |
| UNI 100 | Freshman First Class | 1 |
| Credit Hours | 17 | |
| Second Semester | ||
| Free Elective | 3 | |
| ECN 250 | Principles Microeconomics | 3 |
| CMM 207 | Business Communication | 3 |
| Core II Physical or Natural Science | 4 | |
| Core II Fine Arts | 3 | |
| Credit Hours | 16 | |
| Second Year | ||
| First Semester | ||
| ACC 215 | Intro Financial Accounting(CT) | 3 |
| ECN 253 | Principles Macroeconomics | 3 |
| ENG 201 | Advanced Composition | 3 |
| LE 207 | Legal Environ of Business | 3 |
| CMM Studies Elective | 3 | |
| Credit Hours | 15 | |
| Second Semester | ||
| ACC 216 | Intro Managerial Accounting | 3 |
| MGT 218 | Business Quantitative Methods | 3 |
| ENG 204 | Writing for the Workplace | 3 |
| Free Elective | 3 | |
| Core II Humanities | 3 | |
| ACC 198 | Accounting Professionalism | 1 |
| Credit Hours | 16 | |
| Third Year | ||
| First Semester | ||
| ACC 311 | Intermediate Accounting I | 3 |
| ACC 318 | Cost Accounting I | 3 |
| ACC 348 | Federal Taxation | 3 |
| MGT 320 | Principles of Management | 3 |
| MIS 290 | Prin Management Info Systems | 3 |
| Credit Hours | 15 | |
| Second Semester | ||
| ACC 312 | Intermediate Accounting II | 3 |
| ACC 341 | Acc Information Systems | 3 |
| FIN 323 | Principles of Finance | 3 |
| MKT 340 | MKT Concepts and Applications | 3 |
| Free Elective | 3 | |
| Credit Hours | 15 | |
| Fourth Year | ||
| First Semester | ||
| ACC 440 | Accounting Analytics | 3 |
| ACC 429 | Auditing I | 3 |
| Free elective | 3 | |
| International Business Elective | 3 | |
| Credit Hours | 12 | |
| Second Semester | ||
| ACC 499 | Professional and Ethics Sem (Senior Seminar) | 3 |
| MGT 460 | Strategic Management | 3 |
| Free Elective | 3 | |
| Free Elective | 3 | |
| Free Elective | 2 | |
| Credit Hours | 14 | |
| Total Credit Hours | 120 | |