West Virginia Northern Community College

Programs of Study

Accounting, Business Studies A.A.S.

Accounting, Business Studies
Associate in Applied Science Degree

This option is designed to meet the needs of modern business and industry for accounting professionals. The curriculum will help students develop habits of critical, logical thinking while they learn to record, report and interpret data using basic accounting as well as electronic procedures. Computerized software and accounting applications will be emphasized.
Upon completion of this program, graduates will be able to:
• Demonstrate mastery of the accounting cycle
• Demonstrate an ability to analyze financial statements and information
• Demonstrate knowledge of communication, organizational, mathematical and managerial skills
• Demonstrate an understanding of financial statements and the individual elements
• Demonstrate working knowledge of application software used in the field of accounting

Graduates of this program can expect to obtain employment in positions such as accounts receivable, accounts payable, accounting clerk, payroll clerk, billing manager, and customer service representatives.
Graduates can expect to be employed in medical and banking facilities, industrial and manufacturing plants, communication businesses, and various small businesses.
Students who decide to transfer and earn a bachelor’s degree with an emphasis in accounting may be eligible to sit for the C.A.S.A. examination.

Students who are planning to transfer to a four-year institution to obtain a bachelor’s degree in Accounting should take the Business Administration Transfer Option A.S. degree, the Accounting/Business Administration Transfer Option to Franciscan University 2+2 A.S. degree, or the Business Administration Transfer Option to WLU 2+2 A.S. degree. Students should contact an advisor from the transfer institution as soon as possible regarding transferability of specific courses.


First Year – Fall Semester Cr. Hrs.
ACC 122 Principles of Accounting I - 3
BA 100 Introduction to Business - 3
CIT 120 Microsoft Word I - 3
ECON 104 Principles of Macroeconomics - 3
ENG 101 College Composition I - 3

First Year – Spring Semester Cr. Hrs.
ACC 123 Principles of Accounting II - 3
BA 265 Business Communications - 3
CIT 107 Excel - 3
ECON 105 Principles of Microeconomics - 3
MATH 109 Math of Business and Finance - 3

Second Year – Fall Semester Cr. Hrs.
ACC 205 Cost/Managerial Accounting - 3
ACC 224 Intermediate Accounting I - 3
BA 240 Business Law I - 3
MGT 250 Principles of Management - 3
MGT 253 Small Business Management
SPCH 105 Fundamentals of Speech Communication - 3

Second Year – Spring Semester Cr. Hrs.
ACC 222 Computerized Accounting - 3
ACC 225 Intermediate Accounting II - 3
ACC 240 Business Taxation - 3
ACC 250 Accounting Capstone - 3
BA 280 Business Internship (Accounting)
BA 241 Business Law II - 3

Total Hours in Program – 60


Awards and Accreditations