Accounting Major Goals

The Accounting major at Bethany College is designed to achieve the following goals:

  • Enhance students’ understanding of generally accepted accounting principles.
  • To help students gain an understanding of auditing theory and practices, business cost analysis, issues of personal income taxation, and elements of contract law.
  • To help students develop an understanding of the proper use of journal entries and valuation methods and rules throughout the accounting cycle.

Requirements for Major in Accounting

Students pursuing a major in accounting are required to complete the following: ACCT 202, 203; BUSI 222; ECON 162, 163; MATH 281, 282; and either BUSI 205 or MATH 201. All of the 200-level courses listed above should be completed by the end of the sophomore year.

In addition to the courses listed above, students majoring in accounting must complete the following business core courses: ACCT 332, 478; BUSI 310, 311, 312, 482; and are required to complete the following accounting major specific courses ACCT 313, 314, 350, 361, 425, 435, 481; BUSI 422; ECON 280; and a Senior Project in Accounting (ACCT 490). It is strongly recommended that students majoring in Accounting also take ACCT 480.

Requirements for Dual Major in Computer Science and Accounting

With the increased use of computers in accounting, this major is designed for students who have strength in computer science and interest in the application to accounting.

Bachelor of Arts Degree: ACCT 202, 203, 313, 314, 332, 350, 361, 425, 435, 480; BUSI 222, 312; CPSC 151, 152, 205, 210, 275, 277, 373, 380, 477; ECON 163; MATH 201, 281, 282; and a three-credit senior project.

Strongly recommended courses are BUSI 482; CPSC 320; ECON 162; MATH 106, 202, 354.