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.

Leadership and Management

Organizational Behavior and Management
This course explores how to lead and manage effectively in diverse business environments. Students are asked to demonstrate the ability to apply organizational leadership theories and management strategies in a series of scenario-based problems.

Principles of Management
This course addresses strategic planning, total quality, entrepreneurship, conflict and change, human resource management, diversity, and organizational structure.

General Education

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.

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 II
English Composition II introduces learners to research writing and thinking that are valued in college and beyond. The Composition II course at WGU should be seen as a foundational course designed to help undergraduate students build fundamental skills for ongoing development in writing and research. Students will complete an academic research paper.

Elements of Effective Communication
Elements of Effective Communication introduces learners to elements of communication that are valued in college and beyond. Materials are based on five principles: being aware of your communication with yourself and others; using and interpreting verbal messages effectively; using and interpreting nonverbal messages effectively; listening and responding thoughtfully to others, and adapting messages to others appropriately.

College Algebra
Understanding algebraic functions and their graphs as well as methods for solving equations and inequalities allows you to model real-world phenomena and solve problems. Engaging in this course will help you build these skills, as well as build a strong foundation in algebra for further mathematics courses you may complete for your degree program. Additionally, this course aims to help you build your problem-solving and critical-thinking skills, which can be used in any course, job, or situation.

Literature, Arts, and the Humanities
These courses focus on content, concepts, terminology, methodology, models, and issues within and across the disciplines of the humanities.

Introduction to Probability and Statistics

Integrated Natural Sciences
Integrated Natural Sciences explores the natural world through an integrated perspective and helps students begin to see and draw numerous connections among events in the natural world. Topics include the universe, the Earth, ecosystems and organisms. Students apply scientific concepts in the examination of natural science fundamentals.

Business Law and Ethics

Ethical Situations in Business
This course explores various scenarios in business and helps students learn to develop ethical and socially responsible courses of action. Students will also learn to develop an appropriate and comprehensive ethics program for a business venture.

Legal Issues for Business Organizations
This course addresses labor and employment laws found in common business scenarios. Students will analyze examples of various business activities to learn whether they violate specific labor and employment laws.

Information Systems Management

Information Systems Management
This course provides an overview of the many facets of information systems applicable to businesses. As students examine the programming languages, methods of system development and implementation, networks, databases, and hardware and software used by IT professionals; they will demonstrate how these tools securely facilitate e-commerce, decision support, and communication in a global marketplace.


Principles of Accounting
This course focuses on ways in which accounting principles are used in business operations. Students will learn about the basics of accounting, including how to use Generally Accepted Accounting Principles (GAAP), ledgers, and journals. Students will also be introduced to the steps of the accounting cycle, concepts of assets and liabilities, and general information about accounting information systems. This course also presents bank reconciliation methods, balance sheets, and business ethics.

Accounting II
This course is a continuation of the topics that were addressed in Accounting I. Accounting II focuses on ways in which accounting principles are used in business operations, deepening the student's understanding of Generally Accepted Accounting Principles (GAAP), inventory, liabilities, and budgets. This course also introduces topics that are important for corporate accounting and financial analysis.

Managerial Accounting
This course focuses on identifying, gathering, and interpreting information that will be used for evaluating and managing the performance of a business. Students will also study cost measurement for producing goods and services and how to analyze and control these costs.

Problems in Accounting
This course is an application of internal control, depreciation, inventory, partnerships, and taxes. Students analyze tax treatments of various types of entities, long-term assets, and valuing receivables and inventories.

Marketing and Communication

Fundamentals of Marketing and Communication
This course addresses the topics of effective business communication and marketing principles, including variables in the marketing environment, consumer behavior and marketing, market opportunities, marketing strategies and plans.


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.

Global 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.

Quantitative Analysis for Business

Quantitative Analysis for Business
This course explores various decision-making models, including simulation models, linear programming models, and inventory models. In addition, students develop project schedules using the PERT/CPM (Program Evaluation and Review Technique / Critical Path Method).

Project Management

Project Management
This course 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.


Finance is an introduction to the theory, methods, and concerns of business finance, including financial management and maximizing shareholder wealth. Students will evaluate the performance and value of a firm, employ time value of money to solve common financial problems, and make corporate investment decisions using capital budgeting.

Business Research and Writing

Business Research and Writing
This course prepares students in the areas of researching, evaluating, interpreting, and presenting information. Students will explore the mediums of business reports and business presentations, and prepare projects to apply their knowledge of business communication.

Financial and Tax Accounting

Concepts in Financial Accounting and Tax
This course, an intermediate accounting course, addresses the topics of current tax system, accounting standards, valuing receivables and inventories, long-term assets, bonds, liabilities, stock and retained earnings, investments, and lease and pension recording.

Cost and Managerial Accounting

Concepts in Cost/Managerial Accounting
During this course students explore the principles of managerial accounting including an analysis of how to best use capital resources for the firm. Topics include process costing, job-order costing, variances, activity-based costing, variable and absorption costing, cost/benefit analysis and developing budgets.

Financial Statement, Budgeting and Auditing

Problems in Budgeting and Financial Statements
This course explores approaches to making appropriate decisions in the areas of budgets, job order costing, and analyzing financial statements. Principles of managerial accounting are applied to influence decisions related to planning, organizing, staffing, directing, and controlling the firm.

Concepts in Auditing and Information
This course explores important concepts involved with preparing for and performing financial audits. Topics include internal control systems, information system auditing, the roles of public accountants and their code of professional conduct, and processes for auditing financial statements and other documentation.