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The Bachelor of Science in Accounting is a competency-based
program that enables professionals in accounting to earn a Bachelor of
Science degree. The Accounting degree is great preparation for a
career in accounting in a public company, non-profit entity, or other
organization. This program consists of twelve balanced areas of study,
WGU competency-based assessments, and a capstone project.
Introduction to Business
This course introduces students to the various functional areas within an organization (e.g. marketing, production, finance,
etc.) that support a firm’s overall business objectives.
This course examines the theory and application of organizational behavior. Topics include managing individuals and
teams, communication, behavioral influences, motivation, power, leadership, conflict management, organizational
structure, and organizational culture.
Business Communication is a survey course of communications skills needed in the business environment. Course content
includes writing messages, reports, résumés, and delivering oral presentations. Communication processes, writing skills,
message types, and presentation of data are emphasized. Development of these skills is integrated with the use of
Business Ethics is designed to enable students to identify the ethical and socially responsible courses of actions available
through the exploration of various scenarios in business. Students will also learn to develop appropriate ethics guidelines
for a business.
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.
The course contains supporting media, articles, and excerpts to support a focus on one of five disciplinary threads
(covering the topics of nursing, business, information technology, teaching, and literature, art, and culture) designed to
engage students and welcome them into discussion about contemporary issues. The course supports peer review activities,
though it may be completed asynchronously as well. Instruction and exercises in grammar, mechanics, research
documentation, and style are paired with each module so that writers can practice these skills as necessary. This course
includes full access to the MindEdge Writing Pad to support student writing and coaching sessions.
This course provides an introduction of algebraic concepts and the development of the essential groundwork for College
Algebra. Topics include: A review of basic mathematical skills, the real number system, algebraic expressions, linear
equations, graphing, exponents and polynomials.
This course supports the assessment for College Algebra with Hawkes Learning. College Algebra provides a detailed
exploration into basic algebraic concepts and functions and their use in describing, interpreting, and modeling real-world
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.
Integrated Natural Science
Integrated Natural Science 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
Integrated Natural Science Applications
Integrated Natural Science Applications explores the natural world through an integrated perspective and helps students
apply scientific concepts and methodologies to the examination of natural science fundamentals.
Introduction to Probability and Statistics
In this course, students demonstrate competency in the basic concepts, logic, and issues involved in statistical reasoning.
Topics include summarizing and analyzing data, sampling and study design, and probability.
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.
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.)
Principles of Accounting
Principles of Accounting 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
Accounting II 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.
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, preparation of selected financial statements, time value of money, receivables, fixed
assets, intangible assets, and both long- and short-term liabilities.
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.
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.
Welcome to 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. Joborder
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
Welcome to 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.
Principles of Management
This course addresses strategic planning, total quality, entrepreneurship, conflict and change,
human resource management, diversity, and organizational structure.
Microeconomics introduces you to foundational economic concepts. You will learn how households maximize utility and
firms maximize profit in order to allocate their scarce resources. Upon completion of this course, you will be able to explain
opportunity costs, the importance of competition, and how demand and supply work to determine equilibrium price and
quantity in perfectly competitive markets and under monopolistic competition, oligopoly, and monopoly.
Macroeconomics provides you with an in-depth overview of the economy as a whole. The course covers market structure,
essential models, theories, and policies that affect international and domestic economic systems. You will learn how the
economy operates and how society manages its costs, benefits, and trade-offs when allocating scarce resources through
market demand and supply. Other topics include how output and growth in the economy are measured with GDP and how
the government and Federal Reserve influence growth, unemployment, and inflation through fiscal and monetary policy.
This course provides an introduction to global business. The advantages of global production and the benefits of trade are
critical aspects of global business. Many factors influence global business, such as transparency, geography, corruption,
intellectual property protections, outsourcing and off-shoring, operation management, and generally accepted accounting
Principles of Finance
This course provides students with the fundamental knowledge needed to understand and interact with finance
professionals and to apply financial tools in their professional and personal lives. It focuses on the financial management of
companies, but the course will also provide a foundation for specialized courses in banking and investment for those who
choose to continue their study of finance. Students will learn about valuation in order to make determinations about
maximizing wealth. Topics that will be explored are financial forecasting, the time value of money, security valuation,
capital budgeting, and risk and return, all which will help students be able to perform financial statement analysis and
evaluate corporate performance. The course includes practice of financial principles in multiple business areas, including
marketing, management, and operations.
Marketing Fundamentals introduces students to principles of the marketing environment, social media, consumer behavior,
marketing research, and market segmentation. Students will also explore marketing strategies that are related to products
and services, distribution channels, promotions, sales, and pricing.
Introduction to Human Resource Management
The course provides an introduction to the management of human resources, the function within an organization that
focuses on recruitment, management, and direction for the people who work in the organization. Students will be
introduced to HR topics such as strategic workforce planning and employment; compensation and benefits; training and
development; employee and labor relations; occupational health, safety and security.
Quantitative Analysis for Business explores various decision-making models, including expected value models, linear
programming models, and inventory models. You will learn to analyze data by using a variety of analytic tools and
techniques to make better business decisions. In addition, you will develop project schedules using the Critical Path
Method. Other topics include calculating and evaluating formulas, measures of uncertainty, crash costs, and visual
representation of decision-making models using electronic spreadsheets and graphs.
Operations and Supply Chain Management
Operations and Supply Chain Management provides a streamlined introduction to how organizations efficiently produce
goods and services, determine supply chain management strategies, and measure performance. Emphasis is placed on
integrative topics essential for managers in all disciplines, such as supply chain management, product development, and
capacity planning. You will learn how to analyze processes, manage quality for both services and products, and measure
performance, while creating value along the supply chain in a global environment. Topics include forecasting, product and
service design, process design and location analysis, capacity planning, management of quality and quality control,
inventory management, scheduling, supply chain management, and performance measurement.
This course introduces students to business law. Topics include the sources and types of law, contractual relationships,
government regulation of business, dispute resolution, alternative dispute resolution, tort and other civil liabilities, labor
and employment law, and other legal issues found in common business scenarios. Students will analyze examples of
various business activities to learn whether specific laws apply.
Business Law for Accountants
Welcome to Business Law for Accountants! While you may have had exposure to other law or even business law courses,
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.
Project Management prepares you to manage projects from start to finish within any organizational structure. The course
presents a view into different project-management methods and delves into topics such as project profiling and phases,
constraints, building the project team, scheduling, and risk. You will be able to grasp the full scope of projects you may
work on in the future, and apply the proper management approaches to complete a project. The course features practice
in each of the project phases as you learn how to strategically apply project-management tools and techniques to help
organizations achieve their goals.
Information Systems Management
This course provides an overview of many facets of information systems applicable to business. The course explores the
importance of viewing information technology (IT) as an organizational resource that must be managed, so that it supports
or enables organizational strategy. Topics: The 7 competencies covered in the course include the primary processes
involved in system development (i.e., analysis, design, and implementation), networks, database resource management,
hardware and software, e-commerce and social media, IS security and ethics, and mobile vs. desktop computing. Students
will learn how e-commerce, decision support, and communication are securely facilitated in a global marketplace. The
course also explores current and continuously evolving technologies, strategic thinking, and big-picture issues at the
intersection of management and technology.
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