Accounting and Public Accounting

Students of accounting and public accounting will apply the basics of financial reporting and internal control, understand how managers use accounting information, appreciate how technology impacts the accounting profession, and possess basic skills to pass a professional examination.

Throughout the accounting programs, the "why" as well as the "how" is emphasized. The desire to go beyond the mechanics of accounting is consistent with the liberal arts context of all Marietta's business majors and is exemplified by the inclusion of a course not normally found in undergraduate accounting curricula: Acct 460, Accounting Research. The course examines current issues in accounting by making extensive use of articles from professional journals and databases, and the Financial Accounting Research System (FARS) of authoritative accounting literature.

The Department of Business and Economics offers three accounting programs:

• the 150-hour public accounting degree,
• the 120-hour accounting degree, and
• an accounting minor.

The correct choice depends upon the student's situation and career goals. Students can consult any of the accounting faculty for help with course selection and career planning. Students who are planning to do graduate work in accounting should be aware that many graduate schools recommend that their entering students have a strong background in economics and mathematics, e.g., Economics 211, 212, and 349; and Mathematics 123 and 125.

Students should check into the specific requirements of graduate programs in which they are interested since entrance requirements vary widely from program to program.

Most states have legislated a 150-hour education requirement for sitting for the Uniform Certified Public Accountants (CPA) examinations and subsequent certification as a CPA. Students at Marietta wishing to pursue the public accounting major enroll in a 150-hour bachelor of arts degree which satisfies the education requirements in nearly every state in the Union.

Karen Osborne, principal with Rea & Associates, CPAs, in Marietta, chats with accounting students Melissa Yusko and Steve Bieniek at a recent dinner and program for outstanding accounting students.

The Marietta model is unusual and has several benefits, not the least of which is typical completion within 4 1/2 years without having to change colleges. Marietta offers an attractive tuition-free grant for the last semester of coursework in the 150-hour degree program.

Students can interact with accounting and business professionals through membership in the Marietta Society for Accounting and Business. Other opportunities for professional interaction exist through the local chapter of the West Virginia Society of CPAs. The Parkersburg Chapter of the West Virginia Society of CPAs sponsors several programs of interest for students, including a Job Fair usually held in October of each year, and presents an award to the College's outstanding senior accounting student.

All of our full-time accounting faculty members are CPAs with years of diverse experience. Marietta has formal ties to universities in China and Brazil and as is the case with the majority of Marietta's business faculty, the accounting instructors have recently been lecturing in those countries. While the faculty have a record of publishing and research—often carried out jointly with students—they are first and foremost teachers. Students should consult the College Catalog to learn the graduation requirements for the degree programs.

The College's General Education program requires students to experience a variety of disciplines, starting with a special First Year Seminar and continuing throughout the student's four years. Typically, students majoring in business subjects take their first business course in either the second semester of their freshman year or the first semester of their sophomore year.

Degree Audit Forms

Accounting

• Accounting 2007-2008
• Accounting 2005-2006 to 2006-2007
• Accounting 2003-2004 to 2004-2005
• Accounting minor 2000-2001

Public Accounting

• Public Accounting 2007-2008
• Public Accounting 2005-2006 to 2006-2007
• Public Accounting 2002-2003 to 2004-2005