Accounting (BSBA) - Course Requirements

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Accounting Course Requirements

Information accurate as of the 2024 - 2025 catalog.
For previous year's catalogs, please see the undergraduate catalog page.

Num. Title Credits
GSU 100 The First Year Experience 0 hours
All degree seeking students are required to take GSU 100 during their first semester.
     
General Education Requirements 30 hours
Students must complete ECON 201 and MATH 115 as part of the General Education requirements.
     
Business Administration Core 39 hours
ACCT 231 Principles of Accounting I 3
ACCT 232 Principles of Accounting II 3
BUSN 100 Introduction to Business 3
BUSN 193 Applied Business Communications 3
BUSN 225 Business Ethics 3
BUSN 230 Quantitative Business Analysis 3
BUSN 270 Business Law I 3
BUSN 293 Professional Business Seminar 3
CSCI 101 Computing Concepts 3
CSCI 260 Management Information Systems 3
ECON 202 Principles of Macroeconomics 3
MGMT 201 Principles of Management 3
MRKT 201 Principles of Marketing 3
     
Accounting Major 45 hours
ACCT 331 Intermediate Accounting I 3
ACCT 332 Intermediate Accounting II 3
ACCT 334 Individual Income Tax Accounting 3
ACCT 337 Cost Accounting 3
ACCT 344 Business Income Tax Accounting 3
ACCT 432 Advanced Accounting 3
ACCT 435 Auditing 3
ACCT 436 Accounting Systems 3
ACCT 438 Accounting Ethics Seminar 3
BUSN 430 Data Analytics for Business 3
BUSN 470 Business Law II 3
BUSN 493 Strategic Management and Planning 3
ECON 420 The Financial System and Economy 3
FINC 321 Business Finance 3
STAT 361 Introduction to Statistical Analysis 3
     
General Electives 6 hours
Total minimum hours for degree 120 hours
Important: CPA Exam and Certification Information

The West Virginia Board of Accountancy is the regulatory board charged with the administration and enforcement of the provisions of the West Virginia Board of Accountancy law, including oversight of the professional licensing of Certified Public Accountants. In general, the Board shall issue an initial certificate to an applicant of good moral character who meets the Education, Examination and Experience requirements as specified on the website listed above. In brief, candidates must ultimately complete 150 hours of specified Education, pass the Uniform CPA Examination and accumulate at least one year of Experience to become a CPA.

A West Virginia exam applicant may sit for the CPA examination with a baccalaureate degree and the completion of specific courses at the upper-division baccalaureate and/or graduate levels at an accredited college or university. Minimum requirements include:

  • 30 semester hours in Accounting (excluding Principles of Accounting, as specified by the West Virginia State Board of Accountancy),
  • 3 semester hours in Business Law and
  • 27 semester hours in Business courses (other than accounting and business law courses, as specified by the West Virginia State Board of Accountancy).
  • 3 semester hours in Ethics which may be counted as part of the Accounting or Business courses

A complete listing of specific criteria may be obtained from the West Virginia Board of Accountancy or the GSU Accounting faculty. Completion of the prescribed curriculum for Accounting majors at GSU fulfills the minimum specific course requirements, except only 27 hours in Accounting are required (excluding Principles of Accounting). It is recommended that majors interested in becoming a CPA consult with their Accounting advisor and enroll in ACCT 444 to complete that requirement.

Remember that CPA candidates must ultimately complete 150 semester hours of postsecondary education and receive a baccalaureate or higher degree from a college or university accredited by a regional accreditation board recognized by the West Virginia State Board of Accountancy. If an accounting major is interested in eventually becoming a CPA, the student must earn additional hours past those 120 hours required to obtain a baccalaureate accounting degree at Glenville State University. The Department of Business recommends three options for interested students to consider in fulfilling the West Virginia State Board of Accountancy 150 hour requirement:

  • The student may elect a second major and/or select a minor; this option could also include completion of an Associate Degree. It is imperative that a student who is interested in this option consult with the advisor in the sophomore year to properly plan a course of study incorporating these additional hours.
  • The student may elect not to declare an additional major/minor but take advisor-approved electives in several areas to complete the required hours.
  • The student may elect to complete the 120 hour baccalaureate accounting program at Glenville State and then pursue a graduate degree at another institution.

Students are encouraged to talk with one of the Accounting faculty about this information and options available.