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Accounting Overview & Goals

The Accounting major at Bethany College 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, laws and regulations governing the accounting profession, and refine both written and oral accounting and business strategies that will prepare them for a wide range of careers.

Our accounting graduates have successfully completed graduate programs in accounting, law, and business, and they hold impressive positions in international, national and regional public accounting firms, law, government, and business entities in a variety of industries.

Accounting (Major, Minor)

Careers in Accounting

Public Accounting
External Auditing
Assurance Services
Environmental Accounting
Forensic/Investigative Accounting
International Accounting
Financial Accounting
Risk Management Consulting
Business Valuing
Personal Financial Planning

Corporate Accounting
Financial Management
Financial Reporting
Internal Auditing
Cost Accounting
Tax Planning
Budget Analysis
Information Technology

Financial Reporting
Financial Management
Budget Analysis

Internal Auditing
Financial Planning
Money Handling
Record Keeping


“When I look back on my experiences at Bethany College, 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.”

Kevin Heller, Accounting ’95
Chief Operations Officer, The Ziegenfelder Company


Tammy S. Richmond
Assistant Professor of Accounting
M.B.A. and M.S.A., Wheeling University
B.S., West Liberty University

Virgil G. Thompson
Professor Emeritus of Accounting
J.D., West Virginia University College of Law
B.S., West Liberty State College


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

In addition to the courses listed above, students majoring in Accounting 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 Accounting (ACCT 490).

Students completing the Accounting major will also have met the academic requirements for the State of West Virginia 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.

Course Descriptions

ACCT 202 Financial Accounting 3 credits
Financial Accounting 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 Managerial Accounting 3 credits
Managerial Accounting introduces students to the organizational role of accounting information, the techniques available to provide that information, and the benefits and limits of the information provided by the various techniques in response to the manager’s needs. Prerequisite: ACCT 202.

ACCT 313 Intermediate Accounting I 3 credits
Intermediate Accounting I is a study of the theoretical foundation of accounting concepts and an extensive study of the practical application of generally accepted accounting principles. Students use problems, case studies, and computer assignments to attain an understanding of these topics. Prerequisite: ACCT 202.

ACCT 314 Intermediate Accounting II 3 credits
Intermediate Accounting II is a continuation of ACCT 313. Prerequisite: ACCT 313.

ACCT 332 Business Law I 3 credits
Business Law is an introduction to the nature and development of common law and of the Uniform Commercial Code. Included is the study of contract law, business aspects of criminal law, ethical aspects of legal issues, and issues related to partnerships and corporations. (This course may be taken for credit as BUSI 332.)

ACCT 350 Income Tax Accounting 3 credits
This course is a study of federal income tax principles for individuals and corporations. Emphasis is on income, exemptions, deductions, credits, capital gains, and losses.

ACCT 361 Financial Auditing I 3 credits
Financial Auditing introduces students to auditing principles and procedures, in both internal and external environments, 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. Prerequisite: ACCT 313.

ACCT 425 Cost Accumulation and Control 3 credits
Cost Accumulation and Control is a study of cost accumulation systems; job order and process; cost controls; flexible budgets and standard costs; and cost, volume, profit relations. Prerequisite: ACCT 203.

ACCT 435 Advanced Accounting 3 credits
Advanced Accounting introduces students to advanced accounting topics addressed by FASB and GASB pronouncements. Students use problems, case studies, and computer assignments to attain an understanding of these topics. Prerequisite: ACCT 314.

ACCT 440 Corporate Income Tax Accounting 3 credits
Corporate Income tax accounting is a study of federal income tax principles for corporations. Emphasis is on tax research, income, exemptions, deductions, credits, capital gains and losses, liquidating distributions, corporate acquisitions, reorganizations, and consolidated tax returns. Prerequisites: ACCT 350, 435.

ACCT 478 Seminar in Accounting 3 credits
The Seminar in Accounting 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. Prerequisite: Senior standing in Accounting.

ACCT 480 Computerized Accounting Applications 1 credit
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 Business Law II 3 credits
This course is a continuation of Business Law I. 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; Employment Law; Product Liability; Professional Liability, International Business Law; and, Contract Interpretation. (This course may be taken for credit as BUSI 481.) Prerequisite: ACCT/BUSI 332.

ACCT 483 Financial Auditing II 3 credits
This course introduces students to the overall audit plan and audit program, application of the audit process to the sales and collection cycle, acquisition and payment cycle, payroll and personnel cycle, inventory and warehouse cycle, capital acquisition and repayment cycle, and cash balances including analytical procedures and tests of internal controls related to the various audit cycles. Prerequisite: ACCT 361.

ACCT 487-488 Independent Study 3 credits

ACCT 490 Senior Project 2 credits
The Senior Project is open only to students with a major in Accounting. Students prepare and present a senior project. The topic for the senior project must be approved by the advisor of the accounting program.

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