Undergraduate Catalog 2023-2024

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/

IMA - https://www.imanet.org/CMA-Campaign-2023?gclid=EAIaIQobChMI08_K0MTh_wIVMgR9Ch0ORQXSEAAYAiAAEgIf7_D_BwE#the-cma

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).

Business Foundations Courses
MATH 123Mathematical Applications for Business (This course also fulfills the Math requirement for the Colonnade.)3
ACCT 110Accounting for Decision Makers3
ECON 202Principles of Economics (Micro)3
ECON 206Statistics3
FIN 330Principles of Finance3
BDAN 250Introduction to Analytics3
MGT 210Organization and Management3
MKT 220Basic Marketing Concepts3
MGT 498Strategy and Policy3
Career Preparation Courses
BA 170Business Student Basics 11
or BA 175 University Experience-Business
or BA 220 Special Topics in Business Administration (Lower Division)
MGT 261Business Communication Fundamentals3
ACCT 399Career Readiness in Accounting1
ACCT 499Senior Assessment in Accounting1
Accounting Major (42 hrs)
ACCT 220Principles of Financial Accounting3
ACCT 300Intermediate Financial Accounting I3
ACCT 301Intermediate Financial Accounting II3
ACCT 303Intermediate Financial Accounting III3
ACCT 310Managerial Cost Accounting3
ACCT 311Managerial Cost Accounting II3
ACCT 312Accounting Information Systems3
ACCT 430Federal Income Taxation I3
ACCT 450Auditing and Assurance Services3
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 Hours75

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
ACCT 1103ACCT 2203
BA 1701BDAN 2503
COMM 1453ECON 2023
ENG 1003HIST 101 or HIST 1023
MATH 1233Colonnade: Arts and Humanities3
General University Elective3 
 16 15
Second Year
ACCT 3003ACCT 3013
ACCT 3103ACCT 3113
ECON 2063ACCT 3991
MGT 2613MGT 2103
Colonnade: Literary Studies3Colonnade: Connections (Local to Global)3
 Colonnade: Natural & Physical Sciences with lab3
 15 16
Third Year
ACCT 3033ACCT 4303
ACCT 3123ACCT Elective (ACCT 401, 410, 412, 420; or BDAN 430)3
FIN 3303MGT 200, MGT 301, or ACCT 4403
MKT 2203Colonnade: Connections (Social and Culturial)3
Colonnade: Natural and Physical Sciences3Colonnade: Writing in the Disciplines3
 15 15
Fourth Year
ACCT Elective (ACCT 401, 410, 412, 420, 431; or BDAN 430)3ACCT 4503
ACCT Elective (ACCT 401, 410, 412, 420, 431; or BDAN 430 3ACCT Elective (ACCT 401, 410, 412, 420, 431; or BDAN 430)3
Colonnade: Connections (Systems)3ACCT 4991
General University Elective3MGT 4983
General University Elective3General University Elective3
 15 13
Total Hours 120