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.

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.

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.

The importance of data science cuts across nearly all major industries and companies. In this course, students explore the scope and multidisciplinary nature of data science with a focus on solving problems using data from across disciplines. Students will see how tools like Watson Analytics can be used to discover patterns and meaning in data. They consider ethical considerations related to data science applications, develop a questioning mindset, and explore a data science framework that can be applied to any industry, business, or organization.

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.