1991-1993 Catalog - Catalogs - West Virginia University
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1991-1993 Catalog - Catalogs - West Virginia University

1991-1993 Catalog - Catalogs - West Virginia University 1991-1993 Catalog - Catalogs - West Virginia University

catalog.wvu.edu
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12.07.2015 Views

1Multiple and Concurrent Bachelor's DegreesIf students seek to earn two bachelor's degrees simultaneously and if one of thetwo to be earned includes a Bachelor of Science in Business Administration orEconomics, then they must meet all requirements leading to either undergraduatedegree offered by the College of Business and Economics.The student must complete all University LSP requirements, all College ofBusiness and Economics core requirements, and must satisfy the course requirementsof one of the College of Business and Economics curricula. (See Requirements forDegrees.) Students seeking to earn a Bachelor of Science in Business Administrationor Economics and another bachelor's degree simultaneously must earn a minimum of30 hours as a resident in addition to the minimum of 128 hours required by the college.In addition, students seeking a Bachelor of Science in Business Administration orEconomics and another degree simultaneously must meet all admission requirementsin order to be enrolled in the College of Business and Economics.Coordinated Dual Degrees in Business and Foreign LanguagesThe coordinated dual degrees in business and foreign languages provide globalcareer opportunities to students seeking both a bachelor of arts with a major in foreignlanguages and a bachelor of science in business administration. For details, see Part 6Special Programs.Second Bachelor's DegreesAny student who has earned a bachelor's degree in another field from anappproved college or university may be eligible for the second bachelor's degreeprogram, in business administration or in economics. Admission requires:• Minimum grade-point average of 2.50 for the previous bachelor's degree;• "CHor better in courses equivalent to Accounting 51 , 52, Economics 54, 55, 1 25,and Mathematics 28;• Passing grade in an introduction to calculus course;• Six hours of English composition and rhetoric.To qualify for the Bachelor of Science in Business Administration, a student must earnthe following credits: Hrs. TotalsAccounting 51 and 52 6Computer 5 4Economics 54 and 55 6Economics 125 3Business Law 1 13Finance 1 1 1 3Marketing 111 3 28Management 101, 105, 111, and 225 12Upper-division B&E electives*J_6_Total 56* No more than three hours of upper-division economics courses.To qualify for the Bachelor of Science in economics, a student must earn the followingcredits:Accountint 51 and 52 6Economics 54 and 55 6Economics 125 3Economics 211, 212, 226 9 24Economics electives J5.Total 39The student may complete a portion of the required B&E courses while earningthe first undergraduate degree. However, candidates for the second bachelor'sdegree must complete a minimum of 30 semester hours of credit in courses offered by154 College of Business and Economics

the College of Business and Economics while in residence. Residency will beestablished after the student documents receipt of the first bachelor's degree.AccountingRobert S. Maust, M.S. (WVU). CPA; Chairperson and Professor; Financial accounting,Accounting theory, Managerial and cost accounting.Degree OfferedBachelor of Science in Business AdministrationObjectivesAdvanced work in accounting provides both specialized knowledge in accountingand financial reporting and an integrated overview of the economic activities of abusiness entity. Advanced accounting courses prepare students for a variety ofpositions in accounting, business, and financial management, such as controllers,financial officers, certified public accountants, managerial accountants, internalauditors, tax accountants, public administrative officers, and other executives.Accounting Program Requirements Hr. TotalsTotal Non-B and E Liberal Studies Program Requirements 56Unrestricted electives (in or out of College of B&E) 8Required College Core Courses 36Accounting major requirements:Acctg. 111 and 112 Intermediate Accounting 6Acctg. 115 Cost Accounting 3Acctg. 200 Special Topics: Microcomputers in Accounting 1Acctg. 210 Advanced Accounting 3Acctg. 211 Accounting Systems 3Acctg. 213 Income Tax Accounting 3Acctg. 21 7 Auditing Theory 3B. Law 213 Law for the C.P.A 3Econ. 1 30 Money and Banking, orFin. 151 Financial Institutions 3 28Grand Total 128A grade of A or B in Accounting 52 is required of all students prior to registeringfor Accounting 111. Accounting majors must earn a grade of C or better in Accounting1 1 1 before proceeding to Accounting 112 and a grade of C or better in Accounting 112prior to graduation. Majors must have a 2.0 grade-point average on all course worktaken in accounting.The accounting major is designed to give students the basic educational backgroundnecessary to prepare for the professional examinations that may be required ofthem in their accounting careers. These examinations include those needed tobecome a certified public accountant (CPA), certified management accountant (CMA),and certified internal auditor (CIA).Course requirements to qualify for the CPA examination may vary by state.Students are encouraged to contact the board of accountancy where they plan to sitfor the examination for specific course requirements, if any. The departmental officehas the addresses of all boards of accountancy.Students planning to pursue careers in public accounting should be aware that theprofession is moving towards a 150-hour requirement to sit for the CPA examination.In West Virginia, 150 hours of college credit will be required to become certified afterJuly 1 , 2000. This requirement is already effective in some states and will soonbecome effective in additional states. Students should contact the jurisdiction wherethey plan to sit for the examination to determine the hour requirement, if any, and itseffective date.Bachelor's Degrees 155

1Multiple and Concurrent Bachelor's DegreesIf students seek to earn two bachelor's degrees simultaneously and if one of thetwo to be earned includes a Bachelor of Science in Business Administration orEconomics, then they must meet all requirements leading to either undergraduatedegree offered by the College of Business and Economics.The student must complete all <strong>University</strong> LSP requirements, all College ofBusiness and Economics core requirements, and must satisfy the course requirementsof one of the College of Business and Economics curricula. (See Requirements forDegrees.) Students seeking to earn a Bachelor of Science in Business Administrationor Economics and another bachelor's degree simultaneously must earn a minimum of30 hours as a resident in addition to the minimum of 128 hours required by the college.In addition, students seeking a Bachelor of Science in Business Administration orEconomics and another degree simultaneously must meet all admission requirementsin order to be enrolled in the College of Business and Economics.Coordinated Dual Degrees in Business and Foreign LanguagesThe coordinated dual degrees in business and foreign languages provide globalcareer opportunities to students seeking both a bachelor of arts with a major in foreignlanguages and a bachelor of science in business administration. For details, see Part 6Special Programs.Second Bachelor's DegreesAny student who has earned a bachelor's degree in another field from anappproved college or university may be eligible for the second bachelor's degreeprogram, in business administration or in economics. Admission requires:• Minimum grade-point average of 2.50 for the previous bachelor's degree;• "CHor better in courses equivalent to Accounting 51 , 52, Economics 54, 55, 1 25,and Mathematics 28;• Passing grade in an introduction to calculus course;• Six hours of English composition and rhetoric.To qualify for the Bachelor of Science in Business Administration, a student must earnthe following credits: Hrs. TotalsAccounting 51 and 52 6Computer 5 4Economics 54 and 55 6Economics 125 3Business Law 1 13Finance 1 1 1 3Marketing 111 3 28Management 101, 105, 111, and 225 12Upper-division B&E electives*J_6_Total 56* No more than three hours of upper-division economics courses.To qualify for the Bachelor of Science in economics, a student must earn the followingcredits:Accountint 51 and 52 6Economics 54 and 55 6Economics 125 3Economics 211, 212, 226 9 24Economics electives J5.Total 39The student may complete a portion of the required B&E courses while earningthe first undergraduate degree. However, candidates for the second bachelor'sdegree must complete a minimum of 30 semester hours of credit in courses offered by154 College of Business and Economics

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