Accounting, Bachelor of Science (602)
Program Coordinator
Mark T. Ross, mark.ross@wku.edu, (270) 745-2964
Why study Accounting?
An accounting major can lead to a successful career in many different areas of accounting and business. From the smallest start-up company to large international companies and governmental agencies, every organization requires the skills of accountants.
Why study Accounting at WKU?
Lots of reasons! Here are just a few:
- The accounting programs at WKU focus on developing communication, critical thinking, problem-solving, team building, and technical competencies.
- 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 Department of Accounting and the Gordon Ford College of Business both are accredited by the AACSB – International. Of the 963 accredited collegiate business schools world-wide, only 194 have been able to attain AASCB accreditation in both Business and Accounting.
- The Joint Undergraduate Master's Program (JUMP) allows undergraduates to pursue both the Bachelor and Master (MADA) degrees concurrently.
- Accounting students participate in the University's Honors program and/or take advantage of Study Abroad & Global Learning opportunities.
- Over 65% 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 |
| 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 | |
| Business Combinations and Related Topics | ||
| Critical Thinking in Managerial Accounting | ||
| Data Analysis for Accounting | ||
| Governmental and Not for Profit Accounting | ||
| Federal Income Taxation II | ||
| Data Visualization | ||
| Select ONE of the following courses: | 3 | |
| Business Law for the Accounting Professional | ||
| Legal Environment of Business | ||
| 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
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 | |||