I would suggest you go to the international students center of the university you are trying to apply and request for an appointment. You would then explain what you are trying to accomplish and they should be able to help u with that. 3 years bachelor wouldn't suffice for Bachelor equivalency in US. Generally you would have two options either to get admitted for Bachelor program and complete it. Or try to get in Masters program but then will have prerequisites. The prerequisites could be accounting around more than 20 credits in general. This would certainly depend upon the type of university. Regarding the F2 to F1 , as soon as your wife is accepted by college as student she would be issued an I20 and reported in SEVIS . The status is adjusted to F1.