B.S. Accounting Areas of Study

WGU Bachelor of Science in Accounting

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.

Introduction to Humanities
This introductory humanities course allows students to practice essential writing, communication, and critical thinking skills necessary to engage in civic and professional interactions as mature, informed adults. Whether through studying literature, visual and performing arts, or philosophy, all humanities courses stress the need to form reasoned, analytical, and articulate responses to cultural and creative works. Studying a wide variety of creative works allows students to more effectively enter the global community with a broad and enlightened perspective.

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.

Business Law for Accountants
This course focuses on those areas of the law that traditionally impact accounting-related and business transaction-related decision functions. The course represents the legal and accounting concepts governing the conduct of business in the United States. It will cover laws and regulations relevant to business operations.


The Spreadsheets course will help students become proficient in using spreadsheets to analyze business problems. Students will demonstrate competency in spreadsheet development and analysis for business/accounting applications (e.g., using essential spreadsheet functions, formulas, charts, etc.).

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.

Intermediate Accounting I
This is the first of two courses encompassing more advanced accounting concepts. It will offer a more comprehensive treatment of concepts learned in the Fundamentals of Accounting course. It will cover accounting standards, the conceptual accounting framework, the preparation of selected financial statements, the time value of money, receivables, fixed assets, intangible assets, and both long- and short-term liabilities.

Intermediate Accounting II
This is the second of two intermediate accounting courses. This course provides a more comprehensive treatment of concepts learned in Fundamentals of Accounting. This course will cover stockholders’ equity, dilutive securities, investments, revenue recognition, accounting for income taxes, pensions and post-retirement benefits, leases, financial disclosures, and the preparation of the statement of cash flows.

Taxation I
This course focuses on the taxation of individuals. It provides an overview of income taxes of both individuals and business entities in order to enhance awareness of the complexities and sources of tax law and to measure and analyze the effect of various tax options. The course will introduce taxation of sole proprietorships. Students will learn principles of individual taxation and how to develop effective personal tax strategies for individuals. Students will also be introduced to tax research of complex taxation issues.

Taxation II
This course focuses on the taxation of business entities, including corporations, partnerships, and LLCs. Important taxation concepts and skills discussed in this course include tax reporting, planning, and research skills applicable to a variety of business contexts. The activities you will complete for this course emphasize the role of taxes in business decisions and business strategy.

Cost and Managerial Accounting
The Cost and Managerial Accounting course will cover managerial accounting as part of the information managers’ use for planning and controlling operations. It prepares students to consider cost behavior and employ various cost methods. Job-order costing, process costing, and activity-based costing methods will be covered, along with cost-benefit analysis, standard costing, variance analysis, and cost reporting.

Accounting Information Systems
This course introduces a variety of accounting information systems and internal controls necessary for effective systems. Students will learn how to document and evaluate the process flows of accounting information systems, evaluate internal controls within accounting systems, and use QuickBooks Online.

This course will walk you through the auditing process, including planning, conducting, documenting, and reporting an audit. You will also learn the roles and professional standards of public accountants. This course is designed to help you study for the CPA exam and develop essential skills for real-world experience.

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