Business Accounting

The Business Accounting Program is designed to prepare the student to perform basic accounting functions required in the business environment. The knowledge and skills attained through this program will make the individual a more valuable employee.

Upon program completion all students will:

  • demonstrate mastery of the accounting cycle
  • demonstrate a working knowledge of different application software used in the accounting field
  • demonstrate an understanding of the elements of the financial statements
  • demonstrate the ability to make financial analysis using financial statements and other organizational data
  • demonstrate knowledge of oral and written communication, mathematical, and managerial skills
  • demonstrate a knowledge of general tax preparation
  • demonstrate a knowledge of payroll preparation

Recommended Program Sequence

Department/Course Number Title Credit Hours
First Year - First Semester    
AC 111 Principles of Accounting I 3
BU 100 Introduction to Business 3
BU 115 Business Calculations 3
CS 116 Word Processing Concepts 2
CS 118 Spread Sheet Concepts 2
EN 101 English Composition I 3
OR 110 Introduction to College 1
    Total Hours: 17
First Year - Second Semester    
AC 112 Principles of Accounting II 3
AC 113 Practicum for Accounting 3
BU 205 Communications in Business 3
SO 200 Introduction to Sociology 3
SP 103 Speech Fundamentals 3
  Any BS, CH, PH, or SC Class 4
    Total Hours: 19
Second Year - First Semester    
AC 211 Intermediate Accounting I 3
AC 248 Income Tax Accounting 3
AC 249 Managerial Accounting 3
  Business Restricted Elective* 3
BU 230 Business Statistics 3
EC 241 Principles of Economics I or Principles of Economics II 3
    Total Hours: 18
Second Year - Second Semester    
AC 212 Intermediate Accounting II 3
AC 250 Computerized Accounting 3
AC 260 Internship in Accounting 4
BU 207 Business Law 3

EC 242
Principles of Economics II 3
    Total Hours: 16
 

*Choose from AC 255 Governmental Accounting, or AC 265 Payroll Accounting.

Total Program Hours:70

About Southern

Southern West Virginia Community and Technical College is a member institution of the Community and Technical College System of West Virginia and accredited by the Higher Learning Commission of the North Central Association of Schools and Colleges.

Southern is an EOE, ADA, AA Institution.

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