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.


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
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.

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 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 situations.

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.


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
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.

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.


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.

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.


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 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.


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.

Business of IT

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.

Schema Markup for WGU Tennessee Logo

You’re using an unsupported version of your browser..

You’ll still have full access to the site, but some functionality may be lost. For the best wgu.edu experience, upgrade your browser by following the links below.