Accounting (BS) 

The bachelor of science (BS) in accounting is designed to provide students with the core knowledge, skills, and tools necessary to successfully enter the profession of accounting. The accounting curriculum will allow students to explore and appreciate the career opportunities in public accounting, corporate accounting, and other related areas. The program is also designed to offer the student a general, diversified business background that is significantly important to the accounting professional in today’s technology driven, global business environment. However, the emphasis of the Webster University accounting program is to prepare students for the Certified Public Accounting examination.

The degree requires a total of 128 credit hours. Transfer students must take at least 18 credit hours of accounting at Webster University to earn this degree.

The Walker School of Business & Technology is accredited by the Accreditation Council for Business Schools and Programs (ACBSP) for BS, BA, MBA, MA, MS, and doctoral programs in the Business and Management departments.

Learning Outcomes

1. Accounting graduates can identify and describe fundamental auditing and attestation procedures.

1. Students can define and apply procedures to plan an audit engagement.
2. Students can evaluate and critique appropriate internal control procedures in a business entity.
3. Students can assess and generate appropriate documentation required to form an audit opinion.
4. Students can assess and design appropriate audit review procedures to provide reasonable assurance audit objects are achieved.
5. Students can generate and present appropriate communications to satisfy engagement objectives.

2. Accounting graduates can interpret and apply advanced financial accounting and reporting concepts and procedures.

1. Students can define and prioritize accounting concepts and standards for preparing financial statements.
2. Students can explain and illustrate financial statement items for recognition, measurement, valuation and presentation in conformity with GAAP.
3. Students can evaluate and identify accounting for special types of transactions and events including business combinations, discontinued operations, and extraordinary items.
4. Students can illustrate and explain accounting procedures for governmental entities.
5. Students can compare and assess accounting for not-for-profit entities.

3. Accounting graduates can identify and assess the current legal and regulatory environment of business.

1. Students can analyze and synthesize ethics and professional responsibilities of the accounting profession.
2. Students can interpret and judge how the legal environment of business affects the accounting profession.
3. Students can analyze and prioritize federal tax procedures and tax accounting issues.
4. Students can interpret and illustrate federal taxation of property transactions.
5. Students can predict and recognize federal taxation procedures for individuals.
6. Students can interpret and contrast federal taxation procedures for business entities.

4. Accounting graduates can assess and compare general business environment concepts.

1. Students can identify and illustrate the basic formation of various business entities.
2. Students can investigate and interpret basic economic concepts affecting a business entity.
3. Students can recognize and apply basic financial management strategies for decision making purposes.
4. Students can explain and appraise the implications of information technology in a business environment.
5. Students can design and apply techniques used for the planning, measurement, and allocation of the resources of the entity.

Degree Requirements

A minimum of 128 credit hours consisting of the following:

• 36 core business curriculum credit hours
• 33 accounting major required credit hours
• Applicable university global citizenship or general education program hours
• Electives

Required Courses

Business Core Curriculum for Accounting Majors

Accounting Course Requirements