Accounting, Bachelor of Science (602)
- Undergraduate
- Bachelor of Science
- Business
- Accounting
Overview
Why complete a degree in Accounting?
Accounting is the language of business — essential to every organization, from startups to global corporations, across industries like finance, healthcare, government, and technology. A WKU Accounting degree builds the technical competencies, critical thinking, communication skills, and data analytics proficiencies employers seek, while offering strong career flexibility in public accounting, corporate finance, auditing, and beyond. WKU Accounting graduates have one of the highest CPA Exam passage rates among Kentucky-area undergraduate programs, and students benefit from small upper-level class sizes, dedicated career coaching, and a Joint Undergraduate Master’s Program (JUMP) that allows completion of both a bachelor’s and the Master of Accountancy and Data Analysis (MADA) in as little as five years.
What is your path to a degree in Accounting at WKU?
The Accounting program requires 75 hours of professional and elective coursework, within the 120 hours required for a baccalaureate degree. Rather than a course-by-course list, the path is intentionally structured so each stage builds the skills students need for both certification and career.
Business Core (27 hours)
Before diving into specialized major coursework, students build fluency across the core functions of business — accounting, economics, finance, marketing, management, statistics, and analytics. This shared foundation, completed by every Gordon Ford College of Business major, ensures graduates don’t just understand their discipline in isolation; they understand how that work connects to strategy, operations, and decision-making across an organization. A culminating strategy course ties these functions together, asking students to think like leaders rather than specialists.
Career Preparation Curriculum (6 hours)
Technical skill alone doesn’t land a job or carry a career — employers consistently rank communication and professionalism alongside technical knowledge. This curriculum is designed to ensure students enter the workforce ready on day one: developing polished written and verbal communication, building a professional identity early in their academic career, and culminating in a senior-level assessment that confirms readiness for the profession.
Accounting Major Coursework (42 hours)
This is where students develop the depth of technical expertise that defines the profession — progressing from foundational financial accounting principles through increasingly advanced topics in financial reporting, cost and managerial accounting, information systems, taxation, and auditing. The sequence is deliberately layered: each course builds on the last, mirroring the way real-world accounting responsibilities grow in complexity. A set of advanced electives then allows students to deepen their expertise in the areas most relevant to their intended career path, whether that’s public accounting, corporate accounting, government, or data-driven analysis.
Program Concentrations
The Accounting major is a single, comprehensive track rather than a set of formal concentrations. Students tailor their final electives toward areas of interest, including:
- Taxation
- Auditing & Assurance
- Governmental & Not-for-Profit Accounting
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 40 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 |
| Colonnade: Arts & Humanities | 3 | Colonnade: Natural & Physical Sciences w/lab | 3-4 |
| COMM 145 | 3 | ECON 202 | 3 |
| MATH 123 | 3 | ENG 100 | 3 |
| ACCT 110 | 3 | BDAN 250 | 3 |
| BA 170, BA 175, or BA 220 | 1 | ACCT 220 | 3 |
| Colonnade: Natural & Physical Sciences | 3 | ||
| 16 | 15-16 | ||
| Second Year | |||
| Fall | Hours | Spring | Hours |
| MGT 261 | 3 | ENG 200 | 3 |
| HIST 101 or HIST 102 | 3 | MKT 220 | 3 |
| ECON 206 | 3 | MGT 210 | 3 |
| ACCT 300 | 3 | ACCT 301 | 3 |
| ACCT 310 | 3 | ACCT 311 | 3 |
| ACCT 399 | 1 | ||
| 15 | 16 | ||
| Third Year | |||
| Fall | Hours | Spring | Hours |
| ACCT 303 | 3 | ACCT 430 | 3 |
| ACCT 312 | 3 | ENG 300 | 3 |
| Colonnade: Connections (Systems) | 3 | ACCT Elective (ACCT 401, 410, 412, 420; or BDAN 430) | 3 |
| ACCT Elective | 3 | General Elective | 3 |
| MGT 200, MGT 301, or ACCT 440 | 3 | FIN 330 | 3 |
| 15 | 15 | ||
| Fourth Year | |||
| Fall | Hours | Spring | Hours |
| Colonnade: Connections (Social and Cultural) | 3 | Colonnade: Connections (Local to Global) | 3 |
| ACCT Elective (ACCT 401, 410, 412, 420, 431; or BDAN 430) | 3 | MGT 498 or ENT 496 | 3 |
| ACCT Elective (ACCT 401, 410, 412, 420, 431; or BDAN 430 | 3 | ACCT 450 | 3 |
| General University Elective | 3 | General Elective | 3 |
| General University Elective | 3 | ACCT 499 | 1 |
| 15 | 13 | ||
| Total Hours 120-121 | |||
