Accounting

The mission of the accounting emphasis is to equip students with relevant, foundational knowledge of business and accounting while fostering growth of critical thinking skills necessary for future professionals and academic success.

The emphasis in Accounting focuses on preparing students to understand “the language of business.” Our students are employed by top CPA firms in WV & throughout the country. They work in the area of audit, fraud detection, payroll reporting, financial reporting to the government & shareholders as well as bookkeeping, cost accounting, & taxation. CU has a unique articulation agreement with West Virginia University, in which a graduating accounting student who has a GPA of 3.5 or better in Accounting courses and a 3.3 overall can be immediately accepted into their Masters of Professional Accountancy program & the requirement of the GMAT is waived.

According to the U.S. Bureau of Labor Statistics, employment of accounting occupations is projected to grow 10% from 2016-2026 with median salaries roughly $68,150 per year.

In addition to the overall Assurance of Learning Goals for the Business Administration Program, the accounting emphasis identifies the following learning objectives:

Understanding of methods used to assess risks in financial statements Identify controls to mitigate risks by evaluating overall business transactions within the financial statements

ACCT 206 (I)

ACCT 401 (M)

Knowledge of personal income taxes Ability to compute and explain payroll taxes, demonstrate an understanding of basic tax terminology and procedures for personal income taxes due to the IRS ACCT 205 (I)

ACCT 310 (M)

Comprehensive understanding of transactional impact to financial statements Evaluate business transactions using accounting theory and illustrate the effect on financial statements ACCT 205 (I)

ACCT 306 (M)

Technological competence in financial decision making Use data and technologies from the accounting system to make optimal business decisions ACCT 206 (I)

ACCT 415 (M)

Introductory Level (I)      Mastery Level (M)