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Bachelor of Science (BS) in Accounting

Overview

If you’re intrigued by accounting principles and topics like financial statements, foreign exchange rates, and capital structure, this online program is an excellent path for you. (An on-campus option may also be available; contact a student advisor for details.) You'll gain the knowledge you need to pursue a career in this field and move toward professional certification.

The Bachelor of Science degree in Accounting is designed to provide students with the education necessary for a rewarding and challenging professional career in public, private, or governmental accounting. The curriculum includes foundation courses at a level needed for professional certification for the U.S. Certified Public Accountant (CPA) examination.

Keeping pace with trends toward international convergence of accounting standards (and CPA examination test trends), students will learn International Financial Reporting Standards (IFRS) by comparing and contrasting them with U.S. Generally Accepted Accounting Principles (GAAP). Students will learn to apply these principles to record accounting events and prepare financial statements. To enhance students' expertise, Western International University® (West)offers courses in cost accounting, individual and multinational taxation, as well as auditing and forensic accounting.

Each state sets forth standards required to be eligible to take the CPA exam and apply for licensure or certification as a CPA. The Certified Management Accountant (CMA) certification requires membership in the Institute of Management Accountants (IMA) as well as education, work experience, and examination requirements. While programs at West are designed with consideration for the standards proposed by the National Association of State Boards of Accounting (NASBA) and the American Institute of Certified Public Accountants (AICPA) and the IMA, West cannot assure that successful graduates will meet their states' or IMA's specific eligibility requirements to take the CPA or CMA exams or apply for licensure or certification as a CPA or CMA. Applicants should check with their appropriate state organization and/or the IMA to determine if the West program, combined with their undergraduate degree, work experience, and any other specific criteria, meets examination and licensing eligibility requirements for the CPA and/or CMA designations. State and/or IMA requirements may vary from the time of admission to program completion. There is no assurance at the time of program completion that the specific jurisdiction's requirements will be consistent with the requirements at the time of admission.

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Learning Outcomes

  1. Apply a broad base of professional accounting skills effectively in business.
  2. Solve broad business problems by interpreting financial results.
  3. Apply current knowledge of accounting trends to address emerging business issues.
  4. Construct cost analyses for management for product pricing, cost management, profitability decisions, and control.
  5. Use cost analyses for management for decision making and control purposes.
  6. Apply tax regulations for individual, personal, and corporate tax compliance.
  7. Apply governmental accounting policies and procedures.
  8. Assess current accounting information system requirements and determine implementation strategies and issues.
  9. Maintain high ethical standards by utilizing Generally Accepted Accounting Principles (GAAP) and abiding by the American Institute of Certified Public Accountants (AICPA) and Institute of Management Accountants (IMA) ethical codes of conduct.
  10. Balance corporate commitments to stakeholders and commitment to the community.

 

Required Coursework


  • ACC 304 Intermediate Accounting I*
  • ACC 306 Intermediate Accounting II*
  • ACC 316 Intermediate Accounting III*
  • ACC 311 Cost Management*
  • ACC 317 Auditing*
  • ACC 319 Federal Income Taxation*
  • ACC 450 Corporate Taxation*
  • ACC 406 Governmental Fund Accounting*
  • ACC 460 Advanced Accounting*
  • ACC 413 Forensic Accounting and Theory*
  • CAP 485 Integrated Capstone*
CREDITS REQUIRED FOR DEGREE: 126
*Indicates courses requiring a prerequisite.