Ohio Valley University on Facebook   
Ohio Valley University on Facebook   
Ohio Valley University on Facebook   


Please check back...

Phone version ready soon


OVU Accounting Degree


Accounting is the language of business, and it is essential to the management of commerce throughout the world. The accounting major is designed to prepare students for careers in managerial accounting, governmental or non-profit accounting, public accounting, and tax services. Consequently, students who major in accounting are constantly needed for financial and business management positions in financial institutions, manufacturing and service firms, governmental entities, and public accounting firms. The accounting major provides students with the required coursework to take the Certified Public Accountant (CPA) examination. The accounting major also provides necessary background for careers in cost accounting, governmental or not-for-profit-sector accounting, or other financial services. The major also provides an excellent background for graduate education in business, law, and public administration.

The following requirements are based upon coursework mandated by the state boards of accountancy of West Virginia and Ohio. Completion of these requirements will qualify a student to sit for the Uniform CPA exam in West Virginia. It will also meet Ohio basic exam requirements, except that Ohio mandates not less than 150 semester credits to sit for the exam. (West Virginia requires 150 credits for CPA licensure, but not to take the exam.) Successful completion of the CPA exam, plus 150 semester credits, and satisfaction of experience requirements can lead to licensure in either or both states. The program may also meet other state requirements; student advisors will assist students by making recommendations to meet those requirements.

All graduates receiving a bachelor of science with a major in accounting must meet the following requirements:

  1. Satisfy the General Institutional Requirements for a Bachelor’s Degree.
  2. Satisfy the requirements of the General Education program, which includes the following:
    • General Education Course Requirements
    • Bible Course Requirement
    • Writing Competency Requirements
    • Diversity Requirement
  3. Receive formal admission to the Gene and Joyce Wharton School of Information Technology and Business. Admission should occur either toward the end of the sophomore year or near the beginning of the junior year; the application is part of BUS 299. If a junior or senior transfers into the program, formal admission must occur before the student registers for his or her second semester of coursework.
  4. Meet the following grade requirements:
    • Earn at least a 2.5 GPA on all business-related coursework.
    • Earn no more than six credit hours of D on business-related coursework.
    • Complete Business Policy Seminar (BUS 451), the capstone course, with a minimum grade of C.
  5. Complete a portfolio of work that is satisfactory to the chair of the Gene and Joyce Wharton School of Information Technology and Business; the portfolio will include work from general education courses and business courses.
  6. Complete the Peregrine Comprehensive Exam in Business. Ordinarily, students must complete this test twice: while taking Introduction to Business (BUS 121) and while taking Business Policy Seminar (BUS 451).
  7. Enroll in BUS 298, Business Competitions, once for every two semesters registered in a business degree program. This course may be taken for 1 credit per year and up to 4 total credits while pursuing a degree from the College of Business. This course may also be taken for 0 credits.
  8. Complete 86 credit hours distributed as follows:
    • Complete 19 credit hours of courses that can also fulfill general education or Bible course requirements:
      • BUS 371    Business Ethics (3 credit hours)
      • CIT 151    Microsoft Word (2 credit hours)
      • CIT 152    Microsoft PowerPoint (2 credit hours)
      • ECO 236    Principles of Macroeconomics (3 credit hours)
      • FIN 233    Personal Finance (3 credit hours)
      • MAT 151    College Algebra (3 credit hours)
      • MAT 229    Introduction to Statistics (3 credit hours)
    • Complete 25 credit hours of business core courses:
      • ACC 221    Principles of Accounting I (3 credit hours)
      • BUS 121    Introduction to Business (2 credit hour)
      • BUS 298    Business Competitions (0 credit hours)
      • BUS 299    Business Program Admission (0 credit hours)
      • BUS 310     Business Communications (3 credit hours)
      • BUS 431    Business Law I (3 credit hours)
      • BUS 433    International Business (3 credit hours)
      • BUS 451    Business Policy Seminar (3 credit hours)
      • CIT 153    Microsoft Excel (2 credit hours)
      • ECO 237    Principles of Microeconomics (3 credit hours)
      • MGT 230     Principles of Management (3 credit hours)
    • Complete 42 credit hours in accounting and accounting-related coursework:
      • ACC 222    Principles of Accounting II (3 credit hours)
      • ACC 321    Intermediate Accounting I (3 credit hours)
      • ACC 322    Intermediate Accounting II (3 credit hours)
      • ACC 341    Cost Accounting (3 credit hours)
      • ACC 421    Introduction to Taxation (3 credit hours)
      • ACC 422    Federal Income Tax (3 credit hours)
      • ACC 431    Accounting Systems (3 credit hours)
      • ACC 441    Auditing and Information Assurance (3 credit hours)
      • ACC 451    Advanced Accounting (3 credit hours)
      • ACC 461    Government & Not-for-Profit Accounting (3 credit hours)
      • BUS 332    Quantitative Business Analysis (3 credit hours)
      • BUS 432    Business Law II (3 credit hours)
      • FIN 333    Principles of Finance (3 credit hours)
      • MKT 230    Principles of Marketing (3 credit hours)