[Major Overview]
[Major General Studies Requirements]
[Business Core Requirements]
[Required Accounting Classes]
[Course Descriptions ]
[WV CPA Exam]

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

ACCT 392. COOPERATIVE EDUCATION IN ACCOUNTING (1-6)
A form of independent study which integrates classroom study with paid, planned, and supervised work experience in the public and private sectors. Students are exposed to the reality of the work world beyond the boundaries of the campus, enhancing their self-confidence and career direction. Co-op students are employees of the sponsoring company and earn a salary and college credit. Generally, sponsoring employers seek upperclassmen with knowledge and background in the discipline. Maximum of three credit hours may be used as accounting elective credit by majors only. Prerequisite: ACCT 329.

ACCT 401. COMPUTER-BASED ACCOUNTING (3)
This course employs general purpose accounting software and requires the student to design, implement, and utilize an accounting system. Prerequisite: ACCT 330, 335.

ACCT 403. FUND ACCOUNTING (3)
Application of accounting principles to various funds of governmental and institutional units. Special emphasis placed upon budgetary accounting and its potential usefulness in planning and controlling revenues and expenditures. Prerequisite: ACCT 329.

ACCT 408. AUDITING II (3)
This course is designed to address advanced technical concepts and current topical issues of auditing. It will also build upon concepts learned in Auditing I utilizing in-depth case studies and applications. Prerequisite: ACCT 402.

ACCT 410. ACCOUNTING THEORY (3)
Contemporary financial accounting issues as reflected in pronouncements of leading professional research and policy organizations such as the Financial Accounting Standards Board and the American Institute of Certified Public Accountants. A frame of reference for assimilating and evaluating the historical foundation of the basic accounting theories and concepts as they appear in the current accounting standards. Prerequisite: ACCT 331.

ACCT 435. INCOME TAX II (3)
An in-depth study of the Internal Revenue Code as it relates to C-corporations, S-corporations, partnerships, estates and trusts. Prerequisite: ACCT 335.

BADM 313. BUSINESS LAW II (3)
A detailed study of the law of secured transactions, employment, insurance, negotiable instruments, estates, bankruptcy, and suretyship. The Uniform Commercial Code is discussed in detail. Recommended for students who plan to take the CPA examination. Prerequisite: BADM 212.

BADM 407. BUSINESS STRATEGY AND POLICY (3)
Capstone course study in business management designed to integrate the basic disciplines of business through case analysis and other methods; oral and written reports, ETS Business Achievement Test administered. Prerequisites: BADM 340 and BADM 400.

MATH 205. CALCULUS WITH APPLICATIONS (4)
Topics in differential and integral calculus, with stress on their applications in business, biology, social, and behavioral sciences. Prerequisite: MATH 105 or MATH 154 or consent of the instructor.

*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.

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