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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.
Organizational Behavior and Management
Organizational Behavior and Leadership 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.
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 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.
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.
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.
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 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.
Ethical Situations in Business
Ethical Situations in Business 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
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
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.
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 information systems. This course also presents bank reconciliation methods, balance
sheets, and business ethics.
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. (Pre-requisite: Fundamentals of Accounting)
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.
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.
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.
Business Research and Writing
Business Research and Writing 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.
Fundamentals of Marketing and Business 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.
Microeconomics helps students develop a logical, conceptual, and analytical understanding of microeconomic principles.
This course introduces foundational economic principles, such as opportunity costs, supply, and demand. 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.
Macroeconomics 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.
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
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).
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.
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