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Explore our BS in Accounting General Program

Deepen your understanding of the accounting discipline while tailoring your studies to your unique career goals.

The General Program is suited for professionals currently in an accounting or management role who aspire to expand their industry skills and knowledge.

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Degree Completion Requirements

  • 181 quarter credits

You also have the option to pursue an undergraduate minor. Your minor must be in a discipline outside your bachelor’s degree program area. Adding a minor to your program of study allows you to gain multidisciplinary skills that can help you advance toward your professional goals.

Students may be eligible to transfer up to 135 credits. At least 45 credits must be completed at Walden.

This sequence represents the minimum time to completion. Time to completion will vary by student, depending on individual progress and credits transferred, if applicable. For a personalized estimate of the number of your transfer credits that Walden would accept, call an Enrollment Specialist at 855-646-5286.


Course Code Title Credits


LDRS 1001

Personal and Organizational Leadership

Personal goals, values, and purpose represent the foundations of effective personal leadership. In this introductory course, students explore this concept of personal leadership in their own work and community roles. Through the application of self-assessment tools, students can gain insights into their leadership strengths as well as those areas representing opportunities for improvement. The roles of emotional intelligence and social intelligence are introduced to provide a more comprehensive model of personal leadership. Students also investigate the alignment of Walden's mission of social change with broader societal issues in the workplace, including the relationship between personal and organizational leadership.

(6 cr.)
BUSI 1002

Introduction to Management

The roles, functions, and styles of managers, specifically principles and procedures for planning, organizing, leading, and controlling organizations, are addressed in this introductory course. Emphasized is the practical application of theory to reality. Students focus on the techniques, tools, and methods of managerial decision making and employee motivation, as well as consider the effects of ethical leadership and management practices on an organization. This course is structured so that students have the opportunity to see the interrelationships among the functions, components, and disciplines that comprise the field of management and thereby gain a comprehensive perspective as a foundation for the further study of management.

(5 cr.)
ACCT 1004

Fundamentals of Accounting

Students take a top-down approach to understanding introductory accounting documents and procedures by exploring a business's financial statements, including the balance sheet, income statement, and cash flow statement in this course. Students explore the practical uses for information that can be gleaned from these statements, individually and as a whole, through a detailed examination of the properties and characteristics of each statement. Students engage in application assignments and discussions on a variety of topics, such as regulations that should be followed when preparing financial statements as promulgated by generally accepted accounting principles (GAAP). Students examine the U.S. use of GAAP in comparison to the use of International Financial Reporting Standards. (Prerequisite(s): BUSI 1002 AND MATH 1030 or MATH 1040.)

(5 cr.)
ACCT 2004

Financial Accounting

Students in this course build upon their knowledge of accounting principles from Fundamentals of Accounting, providing a basic foundation of key financial accounting concepts and activities. Students engage in application assignments and discussions such as the recording, storing, and summarizing of economic events of the business enterprise to meet external reporting needs. Emphasis is placed on the preparation and analysis of financial statements and other financial reports provided to the public based on the accounting equation, accrual accounting concepts, and data gathering. (Prerequisite(s): ACCT 1004S.)

(5 cr.)
STAT 2002

Business Statistics

In this course, students examine the fundamentals of probability and descriptive and inferential statistics. Students learn concepts of hypothesis testing, simple regression, and correlation analysis, focusing on the application of these techniques to business decision making. Applying these concepts to analyze hypothetical case scenarios, students can learn practical ways that they can use statistics in their daily life. Students also have the opportunity to share insight and gain new perspectives on these topics through weekly discussions.

(5 cr.)
ECON 1002


The principles of microeconomics explain how in a market economy the price system answers the following fundamental economic questions: What goods and services are produced and distributed as well as how and for whom? Students in this course examine the behaviors of households that supply factors of production—natural resources, labor, and capital—to firms and that purchase consumer goods and services from firms. They also investigate firms that maximize profit through their decisions about acquiring factors of production, controlling costs of production, choosing the optimal level of output, competing with other firms under different market structures, and making investment decisions about entering new markets.   (Prerequisite(s): MATH 1030 or MATH 1040.)

(5 cr.)
BUSI 2001

Business Law

Responsible business leaders and decision makers must conduct transactions and operations according to clearly defined rules, laws, and processes to ensure stability and protection for their company. Students in this course examine the legal issues faced by managers, fundamental legal principles, and common issues in the field, such as workplace law, contract disputes, and intellectual property guidelines. Students engage in discussions and application assignments focused on the responsibilities of business professionals, such as understanding the fundamental legal principles in business and commerce; analyzing business contracts; adhering to legal issues in interviewing, hiring, and firing; developing, using, and defending intellectual property; and understanding the regulatory context.  (Prerequisite(s): BUSI 1002.)

(5 cr.)
ACCT 2002

Managerial Accounting: Introduction to Financial Planning and Analysis

Individuals responsible for directing and controlling an operation depend on managerial accounting to provide important data. Through this course, students learn about the essential elements of managerial accounting, including strategic, organizational, and operational decision making using financial information. They examine cost-volume-profit analysis, capital budgeting, operational budgeting, forecasting tools, and performance measurement. Students work through case studies and functional exercises for a contextual understanding of managerial accounting, including the application of quantitative methods to determine performance, planning, and control in operations. (Prerequisite(s): ACCT 2003 or ACCT 2004S.)

(5 cr.)
FNCE 3001

Financial Management

All organizations must collect and analyze financial information to make important decisions regarding operations, such as payments, budgeting, and investing in new business. Students in this course learn to use financial and managerial finance theory, concepts, and tools to make better financial management decisions as well as to conduct sound financial analysis. They examine the principles of finance from an applied perspective through the examination of difficult strategic and operational decisions that exist in the business environment. Students gain hands-on financial management experience as they compile financial statements, analyze and report financial results, and calculate elements of time value of money for single or multiple cash flows.   (Prerequisite(s): ACCT 1003 or 1004S.)

(5 cr.)
ACCT 3001

Intermediate Accounting I

Although businesses often use the same authoritative standards in the production and presentation of financial statements, statements may still differ in a variety of ways. Recognizing these differences requires careful analysis and a variety of techniques. In this course, students consider an overview of prevailing accounting issues as well as the ethical considerations encountered in the process. This is the first in a four-course sequence in which students build upon content covered in introductory accounting courses. Students explore the principles of accrual accounting and interpret the steps in the accounting cycle. They learn about financial statement presentation and disclosure requirements, and they examine the conceptual framework and measurement principles underlying financial accounting. They also assess the relationship between the reporting and auditing functions in corporations. Additionally, students evaluate differences between Financial Accounting Standards Board's Accounting Standards Codification and international financial reporting standards and apply these standards to their coursework.   (Prerequisite(s): ACCT 2003.)

(5 cr.)
ACCT 3002

Auditing and Internal Controls

Auditing a company's financial statements requires the ability to apply generally accepted auditing standards to a variety of situations. In this course, students learn the specifics of auditing and how to choose appropriate audit testing. They explore a variety of topics, including professional ethics, audit planning and documentation, audit evidence, statistical tools, materiality and risk, and audit reports for different assurance and non-assurance services. Students examine internal controls and accounting systems as well as software designed for evaluating business information. Through a group project, students work toward gaining practical knowledge and problem-solving skills as they analyze real audit issues and cases. Students apply the Statements of Audit Standards from the Audit Standards Board and Audit Standards of the Public Company Accounting Oversight Board to their auditing situations.   (Prerequisite(s): ACCT 2003 or ACCT 2004S.)

(5 cr.)
ACCT 3003

Intermediate Accounting II

How does a business handle its investments and capital and what are the generally-accepted accounting principles when valuing inventory? This course provides students with the opportunity to consider and respond to prevailing accounting questions as well as gain insight on related ethical considerations; it is the second in a four-course sequence and is a continuation of Intermediate Accounting I. Students learn ways to categorize, measure and report on cash, receivables, inventories, and investments. They gain practice in financial statement presentation and disclosure requirements. Through evaluation and online discussion, students explore the auditing function as well as inventory cost methods. As a basis for their coursework, students use the Financial Accounting Standards Board's Accounting Standards Codification and International Financial Reporting Standards. (Prerequisite(s): ACCT 3001.)

(5 cr.)
ACCT 3004

Intermediate Accounting III

Physical assets continually change in value; knowing how to account for them is an important task in proper financial statement disclosure. In this course, students investigate current accounting issues as well as the ethical considerations encountered in the process; this course is the third in a four-course sequence and is a continuation of Intermediate Accounting II. Students examine the measurement and accounting for property, plant, and equipment. They also explore intangible assets, current liabilities, and contingencies. They focus on financial statement presentation and discuss how it relates to the auditing function. As a basis for their coursework, students use the Financial Accounting Standards Board's Accounting Standards Codification and International Financial Reporting Standards.   (Prerequisite(s): ACCT 3003.)

(5 cr.)
ACCT 3005

Intermediate Accounting IV

What is capital structure, and how can a business use it for sustainability and reaching long-term goals? In this course, students have the opportunity to respond to such questions as well as to gain insight on related ethical considerations; it is the fourth in a four-course sequence and a continuation of Intermediate Accounting III. Students explore the measurement and reporting principles for stockholders' equity, retained earnings, long-term liabilities, long-term receivables, discontinued operations, and extraordinary items. They gain further practice in financial statement presentation and disclosures and explore their relationship to the auditing function. As a basis for their coursework, students use the Financial Accounting Standards Board's Accounting Standards Codification and international financial reporting standards.   (Prerequisite(s): ACCT 3004.)

(5 cr.)
ACCT 3006

Accounting Information Systems

Nearly all businesses have an accounting system that provides appropriate financial information required to make informed, timely decisions. Therefore, the design of the system is vital to the efficiency and internal controls of acquiring such information. In this course, students learn the fundamental concepts of accounting systems design, including how accounting systems capture important business transactions that drive decisions and execution. Students learn about the technology of accounting systems, file processing, database concepts and tools, and internal control and risks. They explore how to audit the information system as well as how to use the information system to perform audit functions. Through the examination of the latest commercial accounting software, students learn about technological developments for the production of reports and exchange of business data. (Prerequisite(s): ACCT 2003 or ACCT 2004S.)

(5 cr.)
ACCT 4001

Government and Nonprofit Accounting

The function and role of private and public sector organizations are often very different; therefore, the accounting principles used to run for-profit businesses and government businesses cannot always be the same. In this course, students compare and contrast the characteristics of government and nonprofit organizations and explore the ethical and social responsibilities of accountants working with these institutions. They also examine the measurement and reporting requirements for governmental and nonprofit organizations. They engage in discussions about the concepts of fund accounting, budget and control issues, and revenue and expense recognition. Students gain hands-on experience preparing financial statements for each type of organization. As a basis for their coursework, students use the Financial Accounting Standards Board's Accounting Standards Codification and pronouncements of the Government Accounting Standards Board.   (Prerequisite(s): ACCT 3005.)

(5 cr.)
ACCT 4002

Advanced Financial Accounting I

Lease accounting from the perspective of the lessor and lessee is an important consideration for business as an alternative to financing. But what options are available for lessors and lessees in accounting for lease transactions? In this course, students have the opportunity to investigate and respond to prevailing accounting issues in this area. This course continues the three-course sequence of Intermediate Accounting. Students assess and explain the measurement and reporting disclosures for leases, pensions, equity compensation, derivatives, and earnings per share. They apply best practices in the presentation of financial statements and analyze how these relate to the auditing function. Students also gain hands-on practice in determining pension obligations and expenses. As a basis for their coursework, students apply the Financial Accounting Standards Board's Accounting Standards Codification and international financial reporting standards.   (Prerequisite(s): ACCT 3005.)

(5 cr.)
ACCT 4005

Federal Taxation I: Individual Taxation

In this course, students have the opportunity to gain a fundamental understanding of personal income taxes and how they are computed. They also learn appropriate tax concepts and terminologies important for students wishing to pursue a career in accounting and taxes. Students examine the federal income tax structure and apply income tax accounting to cases of individual and sole proprietorship taxation as they assemble information and documentation needed to prepare federal tax returns. They analyze federal income tax laws governing gross income, deductions, calculation of income tax rates, income tax credits, and the alternative minimum tax for individuals.   (Prerequisite(s): ACCT 2004S.)

(5 cr.)
BUSI 3002

Ethical Leadership

In this course, students prepare for a leadership role in the modern organization. They examine the basic principles of leadership, motivational theory, the importance of communication, and current and future trends. Students assess, discuss, and learn how to apply their own styles of leadership in the workplace and the community. They engage in a range of assignments that emphasize ethical leadership through personal and interpersonal effectiveness and organizational development. Students also learn the importance of followership and the similarities between the roles of follower and leader at all levels of the organization.   (Prerequisite(s): BUSI 1001 or 1002.)

(5 cr.)
COMM 4101

Organizational Communication

Students in this course work toward gaining skills to communicate effectively in a diverse, global environment. They examine the relationship of culture and personal identity to communication strategies. They also learn to distinguish the modes and styles of communication unique to their personal culture from the cultures of others; explain the theories of cultural differences; anticipate and overcome challenges in cross-cultural situations; and apply effective cross-cultural communication skills to academic, personal, and professional settings. Students engage in a final project through which they gain hands-on experience working with someone from another culture, acquiring practical skills to use in the 21-century global society.

(5 cr.)
MRKT 3001


Students examine basic marketing functions and the execution of successful marketing processes. They gain a fundamental understanding of marketing concepts, practices, terminology, associated technologies, and practical applications including customer relationship management. (Prerequisite(s): BUSI 1002.)

(5 cr.)


BUSI 4900

Capstone: Strategic Business Management

In this capstone experience,* students apply knowledge gained throughout the entire program to demonstrate mastery of various core business competencies. Students apply and integrate a variety of skills, technologies, tools, and knowledge to assess strategic issues in a real-world context to develop recommendations for organizational change and/or improvement. Through this capstone, students also demonstrate their understanding and competency in identifying complex problems and solutions.*Students in the course-based modality will engage in a third-party, online, simulation-based strategic management activity, and students in the competency-based modality will complete a comprehensive business proposal focused on employing strategies to build sustainable competitive advantage.  (Prerequisite(s): All required core and concentration courses/competencies.)

(5 cr.)


Choose five courses from general education, BS in Accounting, other Walden bachelor’s degree programs, or Accelerate into Master’s (AIM) courses. Your elective credits should total 25 to meet your program requirements.


Tuition and Fees

Curriculum Component Requirements Cost Amount
Tuition 181 quarter credit hours $325 per quarter hour $58,825
Technology Fee Per quarter $160 $2,560


*Tuition reflects the minimum time to completion. Time to completion varies by student, depending on individual progress and credits transferred, if applicable. Tuition and time to complete may be reduced if transfer credits are accepted, or if you receive grants, scholarships or other tuition reductions. Walden may accept up to 135 transfer credits. For a personalized estimate of the number of your transfer credits that Walden would accept, call an Enrollment Specialist at 844-768-0109.

Tuition and fees are subject to change. Books and materials are not included and may cost up to an additional $6,500.


Many Walden degree-seeking students—67%—receive some form of financial aid.* Create a customized plan that makes sense for you.

*Source: Walden University’s Office of Financial Aid. Data reports as of 2018.

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Program Savings

Speak with an Enrollment Specialist to learn about our current tuition savings.

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Admission Requirements

Admission is considered for adult students who hold a high school diploma or its equivalent. Applicants must also meet one of the following criteria:

  • You are 21 years of age or older.
  • You are less than 21 years of age with 60 quarter credit hours.
  • You are an active member of the military or a veteran with documentation of service.

You are concurrently enrolled in an approved partner institution with an articulation agreement with Walden.
More information for international applicants.


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