B.S. Accounting Areas of Study

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.

Business

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.

Organizational Behavior
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
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 technology.

Business Ethics
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.

General Education

English Composition I
English Composition I introduces learners to the types of writing and thinking that are valued in college and beyond. Students will practice writing in several genres with emphasis placed on writing and revising academic arguments. Instruction and exercises in grammar, mechanics, research documentation, and style are paired with each module so that writers can practice these skills as necessary. Comp I is a foundational course designed to help students prepare for success at the college level. There are no prerequisites for English Composition I.

Intermediate Algebra
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.

College Algebra
This course provides further application and analysis of algebraic concepts and functions through mathematical modeling of real-world situations. Topics include: real numbers, algebraic expressions, equations and inequalities, graphs and functions, polynomial and rational functions, exponential and logarithmic functions, and systems of linear equations.

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 organisms.

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.

Spreadsheets

Spreadsheets
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.)

Accounting

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
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.

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, preparation of selected financial statements, time value of money, receivables, fixed assets, intangible assets, and both long- and short-term liabilities.

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.

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 II
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.

Auditing
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.

Leadership and Management

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

Economics

Microeconomics
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
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.

Global Business
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.

Finance

Principles of Finance
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.

Marketing and Communication

Marketing Fundamentals
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.

Human Resources

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

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.

Business Management

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.

Business Law and Ethics

Business Law
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.

Management

Project Management
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.

IT Management for Business

Information Systems Management
Information Systems Management 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.

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