Accounting, Bachelor of Science (602)
- Undergraduate
- Bachelor of Science
- Business
- Accounting
Overview
Accounting is essential to all businesses, from startups to global corporations, and is needed across industries like finance, healthcare, government, and tech. An accounting background also provides career flexibility, allowing work in areas such as public accounting, corporate finance, auditing, and more. WKU’s Accounting Program strives to prepare students for entry into the accounting field by developing communication skills, technical competencies, critical thinking and problem solving skills, and data analytics proficiencies through an applied learning experience.
Program Highlights:
- WKU Accounting graduates have one of the highest passage rates for the CPA Exam (for schools in Kentucky and surrounding areas with undergraduate accounting programs).
- The Joint Undergraduate Master's Program (JUMP) allows undergraduates to pursue both the Bachelor and Master (MADA) degrees concurrently.
- Accounting students receive support with career counseling, résumé writing, and mock interviews.
- Accounting students participate in the University's Honors program and/or take advantage of Study Abroad & Global Learning opportunities.
- Over 60% of senior accounting students have career-related experiences prior to graduation. WKU's Career Services Center and the Department of Accounting provide Academic and Career Orientation sessions designed specifically for accounting majors
- WKU accepts the High School "Pilot Project" Advanced Placement (AP) course and gives students who successfully pass ( score a 3 or higher) on the AP test 3 hours credit for our ACCT 110 course. WKU is among very few institutions in the U.S. offering this service to students!
- Professional Certification - While not a requirement for successful completion of the program, the Department strongly encourages the student to pursue one or more professional certifications. Two of the more common are CPA (certified public accountant) and CMA (certified management accountant). Information regarding the certifications can be found through on following websites:
KY Board of Accountancy - https://cpa.ky.gov/becomingcpa/Pages/default.aspx
AICPA - https://www.aicpa.org/resources/toolkit/cpa-exam
NASBA - https://nasba.org/exams/cpaexam/
Program Requirements (75 hours)
A baccalaureate degree requires a minimum of 120 unduplicated semester hours. More information can be found at www.wku.edu/registrar/degree_certification.php.
Students who began WKU in the Fall 2014 and thereafter should review the Colonnade requirements located at: https://www.wku.edu/colonnade/colonnaderequirements.php.
The undergraduate major in Accounting requires 75 hours of professional and elective courses and leads to a Bachelor of Science degree. No minor is required, although approved minors and certificates inside or outside the college are encouraged.
Business Core
Employers are seeking business graduates who 1) are well-prepared in their specific major, 2) possess foundational knowledge about other business disciplines, and 3) are career ready and professional. All majors in the GFCB complete courses specific for their selected major, a common set of business and career preparation courses (the business core), and MATH 123 (Mathematical Applications for Business).
| Code | Title | Hours |
|---|---|---|
| Business Foundations Courses | ||
| MATH 123 | Mathematical Applications for Business * | 3 |
| ACCT 110 | Accounting for Decision Makers | 3 |
| ECON 202 | Principles of Economics (Micro) | 3 |
| ECON 206 | Statistics | 3 |
| FIN 330 | Principles of Finance | 3 |
| BDAN 250 | Introduction to Analytics | 3 |
| MGT 210 | Organization and Management | 3 |
| MKT 220 | Basic Marketing Concepts | 3 |
| MGT 498 | Strategy and Policy | 3 |
| or ENT 496 | Hilltopper Student Consulting Experience | |
| Career Preparation Courses | ||
| BA 170 | Business Student Basics 1 | 1 |
| or BA 175 | University Experience-Business | |
| or BA 220 | Special Topics in Business Administration (Lower Division) | |
| MGT 261 | Business Communication Fundamentals | 3 |
| ACCT 399 | Career Readiness in Accounting | 1 |
| ACCT 499 | Senior Assessment in Accounting | 1 |
| Accounting Major (42 hrs) | ||
| ACCT 220 | Principles of Financial Accounting | 3 |
| ACCT 300 | Intermediate Financial Accounting I | 3 |
| ACCT 301 | Intermediate Financial Accounting II | 3 |
| ACCT 303 | Intermediate Financial Accounting III | 3 |
| ACCT 310 | Managerial Cost Accounting | 3 |
| ACCT 311 | Managerial Cost Accounting II | 3 |
| ACCT 312 | Accounting Information Systems | 3 |
| ACCT 430 | Federal Income Taxation I | 3 |
| ACCT 450 | Auditing and Assurance Services | 3 |
| Select FOUR of the following courses: | 12 | |
ACCT 401 | Business Combinations and Related Topics | |
ACCT 410 | Critical Thinking in Managerial Accounting | |
ACCT 412 | Data Analysis for Accounting | |
ACCT 413 | Accounting Analytics | |
ACCT 420 | Governmental and Not for Profit Accounting | |
ACCT 431 | Federal Income Taxation II | |
BDAN 430 | Data Visualization | |
| Select ONE of the following courses: | 3 | |
ACCT 440 | Business Law for the Accounting Professional | |
MGT 200 | Legal Environment of Business | |
MGT 301 | Business Law | |
| Total Hours | 75 | |
- *
Or any calculus class, or math ACT score of at least 26, or math SAT score of at least 610.
- 1
BA175 is only for Business LLC students. BA220 is only for WKU students and transfer students who choose a business major as a sophomore or higher.
Pursuing a Second Degree in Accounting
Individuals who have already received a college degree have the opportunity of enrolling in WKU to pursue a degree in accounting.
Students with a first degree in the area of business should be able to complete the Bachelor of Science degree in accounting with approximately 30 additional hours. Those individuals without previous courses in business tend to need a higher number of hours to complete the second degree.
Second baccalaureate degree candidates are exempt from the Western Kentucky University Colonnade requirements. Accounting students must, however, complete the math requirement and an approved speech course, either in previous college work or as a part of the proposed course of study.
Only those accounting and professional business courses completed within five years of the time that the student enrolls for the second degree in accounting will be accepted. Because the business environment is ever changing, subject matter taken in courses completed several years ago is likely forgotten or not currently relevant.
The decision to accept coursework toward the second degree rests with the Department Chair of Accounting.
The prospective candidate for the second degree should contact the Department Chair of Accounting to schedule a meeting to evaluate their situation, to develop a program of study, and to obtain an estimate of the time necessary to complete the second degree in accounting.
Finish in Four Plans
Finish in Four
Students pursuing the Accounting JUMP Program will need to consult with their assigned Academic Advisor as the Finish in Four Plan will differ.
| First Year | |||
|---|---|---|---|
| Fall | Hours | Spring | Hours |
| ACCT 110 | 3 | ACCT 220 | 3 |
| BA 170 | 1 | BDAN 250 | 3 |
| COMM 145 | 3 | ECON 202 | 3 |
| ENG 100 | 3 | HIST 101 or HIST 102 | 3 |
| MATH 123 | 3 | Colonnade: Arts and Humanities | 3 |
| General University Elective | 3 | ||
| 16 | 15 | ||
| Second Year | |||
| Fall | Hours | Spring | Hours |
| ACCT 300 | 3 | ACCT 301 | 3 |
| ACCT 310 | 3 | ACCT 311 | 3 |
| ECON 206 | 3 | ACCT 399 | 1 |
| MGT 261 | 3 | MGT 210 | 3 |
| Colonnade: Literary Studies | 3 | Colonnade: Connections (Local to Global) | 3 |
| Colonnade: Natural & Physical Sciences with lab | 3 | ||
| 15 | 16 | ||
| Third Year | |||
| Fall | Hours | Spring | Hours |
| ACCT 303 | 3 | ACCT 430 | 3 |
| ACCT 312 | 3 | ACCT Elective (ACCT 401, 410, 412, 420; or BDAN 430) | 3 |
| FIN 330 | 3 | MGT 200, MGT 301, or ACCT 440 | 3 |
| MKT 220 | 3 | Colonnade: Connections (Social and Culturial) | 3 |
| Colonnade: Natural and Physical Sciences | 3 | Colonnade: Writing in the Disciplines | 3 |
| 15 | 15 | ||
| Fourth Year | |||
| Fall | Hours | Spring | Hours |
| ACCT Elective (ACCT 401, 410, 412, 420, 431; or BDAN 430) | 3 | ACCT 450 | 3 |
| ACCT Elective (ACCT 401, 410, 412, 420, 431; or BDAN 430 | 3 | ACCT Elective (ACCT 401, 410, 412, 420, 431; or BDAN 430) | 3 |
| Colonnade: Connections (Systems) | 3 | ACCT 499 | 1 |
| General University Elective | 3 | MGT 498 | 3 |
| General University Elective | 3 | General University Elective | 3 |
| 15 | 13 | ||
| Total Hours 120 | |||
