Accounting major requirements 27
Required courses, 21 hours:
ACCT 329, 330, 331 Inter Accounting I, II, and III 9
ACCT 335 Income Tax Accounting 3
ACCT 336 Cost Accounting 3
ACCT 402 Auditing 3
ACCT 406 Advanced Accounting 3

ACCT 329. INTERMEDIATE ACCOUNTING I (3)
An in-depth study of the principles, concepts and theory underlying published financial statements. Emphasis is placed upon the components of these statements and the limitations involved in their preparation. Prerequisite: ACCT 202.

ACCT 330. INTERMEDIATE ACCOUNTING II (3)
A continued in-depth study of published financial statements. Emphasis is placed upon principles and pronouncements established by authoritative bodies as it applies to equity accounts, tax allocation, inflation accounting, accounting changes, and correction of errors. Prerequisite: ACCT 329.

ACCT 331. INTERMEDIATE ACCOUNTING III (3)
A continued in-depth study of financial reporting issues including, but not limited to, long-term requirements in accounting for pensions and leases, cash flows, financial statement analysis, reporting changes and inflation effects. Prerequisite: ACCT 330.

ACCT 335. INCOME TAX (3)
A study of the Internal Revenue Code and regulations relating to individuals, partnerships, and corporations. Prerequisite: ACCT 202.

ACCT 336. COST ACCOUNTING (3)
The economic, industrial engineering, and managerial aspects of cost accounting including process, job order, and standard cost systems. Prerequisites: ACCT 202 and BADM 224.

ACCT 402. AUDITING (3)
Concepts, objectives, standards, procedures, and techniques relating to the performance of the audit. Emphasis on decisions which involve judgment that are important to final reporting. Prerequisite: ACCT 330.

ACCT 406. ADVANCED ACCOUNTING (3)
Current theories and procedures relating to partnerships and consolidated statements. Prerequisite: ACCT 331.

*Students should complete MATH 154, ACCT 201, ACCT 202, CIS 102, BADM 224, ECON 205, and ECON 206 during their first two years of study. 

**They should also complete ECON 205 and MATH 154 as their general studies requirements during their first two years.


***NOTE: Students cannot receive credit for ECON 123 after completing ECON 205 and ECON 206.

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 
   

   

 

Shepherd University
Shepherdstown, WV 25443 304/876-5000, 800/344-5231, FAX 304/876-3101

  

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

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