2011-2012 Walden University Catalog (June 2012) 
    Aug 10, 2022  
2011-2012 Walden University Catalog (June 2012) [ARCHIVED CATALOG]

B.S. in Accounting

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The Bachelor of Science in Accounting program provides students with a comprehensive professional accounting knowledge base mapped to American Institute of Certified Public Accountants (AICPA) competencies in functional accounting and professional and ethical standards. In today’s diverse, global, and technologically sophisticated accounting environment, these competencies are highly sought by employers. Through this program, learners gain a practical knowledge of the principles, theories, concepts, and professional practices used in today’s global accounting environment.

Learners will first be taught the “hows” and “whys” of the professional use of accounting products. Once learners fully understand the use of accounting products, they will progress in a sequenced fashion to mastering the intricacies of developing accounting products and, ultimately, to interpreting business and accounting information to support organizational decision-making. Learners will also master the digitization of accounting data and technology that support international financial reporting. The program’s comprehensive preparation of accounting students ensures that they will learn professionally relevant skills that can be directly applied to the working world.

The program is results-oriented and extends beyond theories and conceptual understanding to practical application. Learning outcomes are achieved through coursework completed in specific area requirements for general education, as well as through both lower- and upper-division content courses.

Note: Most states require individuals to complete 150 semester hours in certain subject areas in order to be eligible to sit for the Certified Public Accountant (CPA) exam and/or obtain a CPA license. Walden’s B.S. in Accounting can help graduates progress toward meeting those requirements by offering 120 credit hours that include upper level courses in topics such as financial accounting, auditing, taxation, and management accounting.

In each state, there are specific policies that must be followed when an individual is seeking to become a licensed accountant. Some states will not allow individuals who complete the Walden accounting programs to sit for the CPA licensing exams due to state-specific issues such as professional accreditation or face to face instruction. For information on the educational requirements for your state, refer to the state’s Board of Accountancy or related agency.

Walden enrollment advisors can provide guidance about accountant licensure, however, it remains the responsibility of the individual enrolling in the program to read, understand, and comply with the licensure requirements in the state they wish to practice.

Walden University can make no representation, warranty, guarantee, or commitment that successful completion of a Walden program, or coursework for credit within a program, will make a graduate eligible to sit for a licensure exam or to obtain state licensure.

Learning Outcomes

The B.S. in Accounting program provides students with a comprehensive understanding of accounting principles and practices, combining functional skills with a larger perspective of accounting’s role in business.

1. Students will apply problem-solving skills to multiple accounting situations, including those occurring in the international setting.
2. Students will communicate effectively about accounting and business practices within the context of larger organizational frameworks.
3. Students will access relevant accounting/financial guidance and apply it in their accounting practice.
4. Students will demonstrate well-developed competency in their accounting techniques.
5. Students will demonstrate collaborative skills across accounting and functional business areas.
6. Students will analyze sources of organizational risk.
7. Students will apply knowledge of the legal and regulatory environment in which the accounting profession operates.
8. Students will apply ethical reasoning in their accounting practices.

  Degree Requirements

  • 181 total quarter credits (including 45 cr. completed at Walden)
  • General education  courses (45 cr.)
  • Foundation course (1 cr.)
  • Core courses (120 cr.)
  • Elective courses (10 cr.)
  • Capstone course (5 cr.)


General Education Courses (45 cr.)

See the general education  section of this Walden University Catalog.

Note: A minimum of 55 quarter credits must be completed at the 3000 or 4000 level in order to meet program requirements. In some cases, this means that students will need to select 3000 0r 4000 level courses as either general education or elective options. Students should consult their academic advisor if they have questions about individual program requirements.

Elective Courses (10 cr.)

Students are to select two additional courses to fulfill the elective requirement. Students may choose courses from either general education  courses, or courses from any of Walden’s bachelor’s degree programs. These 10 credits of electives are in addition to the 5-credit general education elective.

The following courses are recommended as electives:

Program Data

Walden is committed to providing the information about your program. Please find detailed information for the B.S. in Accounting program relating to the types of occupations this program may lead to, completion rate, program costs, and median loan debt of students who have graduated from this program.


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