BSACC · Current · 121 CUs

Bachelor of Science, Accounting

Source: WGU Program Guide·v202503·8/12/24

About This Degree

WGU Catalog 2026-03

The Bachelor of Science in Accounting is a competency-based program that prepares graduates for a wide variety of careers in the field of accounting in public, private and non-profit entities. The Accounting program combines general business competencies with a specialized set of in-depth technical accounting competencies. These prepare graduates for positions such as staff accountant, general ledger accountant, tax associate, or auditor. The competencies in the Accounting program help you develop the skills necessary for leadership positions in accountings such as accounting manager, assistant controller, or controller.

Official catalog text — WGU-authored.

Degree History

First offered2025-01StatusCurrentCUs121

Program Learning Outcomes

WGU Catalog 2026-03

Official WGU-authored outcomes from the catalog Program Outcomes section.

•The graduate explains the processes and controls for the revenue, expenditure, and general ledger transaction cycles used in business information systems.
•The graduate interprets the statement of cash flows in accordance with generally accepted accounting principles (GAAP).
•The graduate applies the full disclosure principle in accordance with generally accepted accounting principles (GAAP).

Areas of Study

4 groups · 40 courses

Course groups from the WGU Program Guide. Expand each group to see course descriptions and competencies.

Course Roster (40 courses)

WGU Catalog 2026-03

Term 1

Code	Title	CUs
C715	Organizational Behavior	3
D072	Fundamentals for Success in Business	3
D196	Principles of Financial and Managerial Accounting	3
D270	Composition: Successful Self-Expression	3

Term 2

Code	Title	CUs
D082	Emotional and Cultural Intelligence	3
C955	Applied Probability and Statistics	3
D265	Critical Thinking: Reason and Evidence	3
C717	Business Ethics	3

Term 3

Code	Title	CUs
D198	Global Arts and Humanities	3
D102	Financial Accounting	3
C957	Applied Algebra	3
C483	Principles of Management	4

Term 4

Code	Title	CUs
D388	Fundamentals of Spreadsheets and Data Presentations	3
C237	Taxation I	3
D081	Innovative and Strategic Thinking	3
C723	Quantitative Analysis For Business	3

Term 5

Code	Title	CUs
D268	Introduction to Communication: Connecting with Others	3
D078	Business Environment Applications I: Business Structures and Legal Environment	2
D076	Finance Skills for Managers	3
C458	Health, Fitness, and Wellness	4

Term 6

Code	Title	CUs
D267	US History: Stories of American Democracy	3
D101	Cost and Managerial Accounting	3
D216	Business Law for Accountants	3
D253	Values-Based Leadership	3

Term 7

Code	Title	CUs
C716	Business Communication	3
D089	Principles of Economics	3
D103	Intermediate Accounting I	3
C273	Introduction to Sociology	3

Term 8

Code	Title	CUs
D077	Concepts in Marketing, Sales, and Customer Contact	3
D104	Intermediate Accounting II	3
D217	Accounting Information Systems	3
C165	Integrated Physical Sciences	3

Term 9

Code	Title	CUs
C720	Operations and Supply Chain Management	3
D105	Intermediate Accounting III	3
C721	Change Management	3
C722	Project Management	3

Term 10

Code	Title	CUs
D079	Business Environment Applications II: Process, Logistics, and Operations	2
D361	Business Simulation	4
D080	Managing in a Global Business Environment	3
D215	Auditing	3

Total: 121 CUs across 40 courses. Degree total per catalog: 121 CUs.

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