B.S. Accounting Areas of Study
The WGU Bachelor of Science in Accounting program content is based on the knowledge and skills that provide expertise in the field of financial accounting. The emphasis of the Accounting program is to develop more effective accountants and accounting managers. It provides the knowledge and skills that enable managers to work in a variety of careers in accounting.
The B.S. in Accounting is an ideal program for someone in public or corporate accounting. The B.S. in Accounting prepares you for the challenges and rewards of a career in accounting in a business, non-profit entity, or other organization.
Organizational Behavior and Leadership
Understanding how to lead and manage in the business environment is critical to a business graduate’s success in the workplace. This domain includes two objective assessments: Principles of Management and Fundamentals of Organizational Behavior and Management. Students are asked to demonstrate the ability to apply these concepts in a series of scenario-based problems in the leadership concepts and applications tasks. Prior coursework does not transfer to meet the requirements of this domain.
Organizational Behavior and Leadership
Focuses on management and leadership concepts and applications.
The general education courses focus on basic subject matter knowledge that is typically included in baccalaureate level programs. Evaluation of your previous college transcripts may clear assessment requirements for some areas of the liberal arts domain, which could shorten your program of study by removing assessments. To waive or clear a course, the transcript must show that you have taken equivalent classes in the content areas and passed those classes with a C grade or higher at an accredited institution of higher education.
Foundations of College Mathematics
This course focuses on basic numeracy and calculation skills, basic algebra skills, basic geometry principles, and basic data and probability skills.
English Composition I
This course introduces learners to the types of writing and thinking that is valued in college and beyond. Students will practice writing in several genres and several media, with emphasis placed on writing and revising academic arguments.
English Composition II
Elements of Effective Communication
This course provides a detailed exploration into basic algebraic concepts and functions and their use in describing, interpreting, and modeling real-world situations. Topics include: real numbers, algebraic expressions, equations and inequalities, graphs and functions, polynomial and rational functions, exponential and logarithmic functions, and linear systems of equations.
Introduction to Probability and Statistics
Introduction to Biology
Topics in these courses include cell structure and function, bioenergetics, DNA structure and function, protein synthesis, cell reproduction, taxonomy, evolution, and ecology.
Integrated Physical Sciences
These courses provide a comprehensive overview of the basic principles and unifying concepts of physics, astronomy, chemistry, and earth sciences.
Literature, Arts, and the Humanities
These courses focus on content, concepts, terminology, methodology, models, and issues within and across the disciplines of the humanities.
This course focuses on fundamentals of geography, places and regions, physical and human systems, and the environment.
Business Law and Ethics
WGU believes business graduates should be able to demonstrate the ability to understand and apply legal concepts in the business environment and to understand how to be ethical leaders in today’s business world. To demonstrate competency in the Business Law and Ethics area of study, students complete an objective assessment, a Business Law performance task, and develop an Ethics plan. Evaluation of your previous college transcripts may clear assessment requirements for this domain.
Business Law and Ethics
Focuses on understanding and application of business law concepts and ethical considerations for business.
This course provides an introduction to global business. The advantages of global production and the benefits of trade are explored as critical aspects of global business. Factors that influence global business such as transparency, geography, corruption, intellectual property protections, outsourcing and off-shoring, operation management, and generally accepted accounting principles are examined. Additionally, this course considers various economic ideologies including trade policies, sustainability, regional integration blocs, balance of payments, standardization and adaptation, and stateless corporations. Finally, consideration is given for components of culture, the relationship between ethics and economic progress, entry strategies in emerging market economies, and the sequence for developing and managing products in international markets. This course provides a basic conceptual framework for global business; presenting students with both theory and empiric observations of global business in action.
The purpose of the course is for students to develop a logical, conceptual, and analytical understanding of microeconomic principles. This course introduces foundational economic principles, such as opportunity costs, supply, and demand. However, the course primarily focuses on microeconomic principles, including efficiency and fairness in markets, government actions and their impacts, the decisions made by consumers and producers, different market structures from perfect competition to monopoly, and factor markets and income distribution.
This course introduces foundational concepts of economic principles, such as opportunity costs, supply, and demand. The course focuses on primary macroeconomic principles, including measurement, money economy in the long-run, macroeconomic fluctuations, and policy issues. In this course, real world examples are presented that apply theory to practice, demonstrating the relevance of macroeconomic thought.
Marketing and Communication
The marketing and communication domain focuses on two distinct and interrelated business topics. Marketing focuses study on consumer behavior, marketing strategies, and development of marketing plans. Business communication focuses on organizational communication, the communication process, and business research and writing. To demonstrate competency in the marketing and business communications domain, students complete a multiple-choice objective assessment, develop a marketing plan, and write a research paper on a business topic.
Marketing and Communications
Focuses on understanding and application of marketing concepts and business research and writing.
WGU believes that accounting graduates should be able to demonstrate an understanding of a broad range of upper level accounting concepts including auditing, taxation, cost/managerial accounting, financial accounting, and accounting information systems. Completion of this area of study fulfills the major requirements for an undergraduate degree in Accounting.
Financial Statements, Budgeting and Auditing
Business graduates need an understanding of the fundamentals of finance to succeed in the world of business.
Focuses on skills and concepts students need to know to plan and implement projects. The project initiation and planning process is covered in-depth, culminating in the creation of a project schedule. Learning how to manage business concerns such as cost and risk is balanced by thorough coverage of best practices in managing people and resources. Students will also learn how to manage change and the steps necessary in closing a project.
Information Systems Management