Accounting (BS)

Accounting (BS)
Accounting (BS)
This program offered by Walker School of Business &
Technology/Business Department
• Students can predict and recognize federal taxation
procedures for individuals.
• Students can interpret and contrast federal taxation
procedures for business entities.
4. Accounting graduates can assess and compare general
business environment concepts.
• Students can identify and illustrate the basic formation of
various business entities.
• Students can investigate and interpret basic economic
concepts affecting a business entity.
• Students can recognize and apply basic financial
management strategies for decision making purposes.
• Students can explain and appraise the implications of
information technology in a business environment.
• Students can design and apply techniques used for the
planning, measurement, and allocation of the resources of
the entity.
Program Description
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.
Degree Requirements
A minimum of 128 credit hours consisting of the following:
• 72 required credit hours
• Applicable University Global Citizenship Program hours
• Electives
Learning Outcomes
1. Accounting graduates can identify and describe
fundamental auditing and attestation procedures.
• Students can define and apply procedures to plan an audit
• Students can evaluate and critique appropriate internal
control procedures in a business entity.
• Students can assess and generate appropriate
documentation required to form an audit opinion.
• Students can assess and design appropriate audit review
procedures to provide reasonable assurance audit objects
are achieved.
• 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
• Students can define and prioritize accounting concepts and
standards for preparing financial statements.
• Students can explain and illustrate financial statement items
for recognition, measurement, valuation and presentation in
conformity with GAAP.
• Students can evaluate and identify accounting for special
types of transactions and events including business
combinations, discontinued operations, and extraordinary
• Students can illustrate and explain accounting procedures for
governmental entities.
• Students can compare and assess accounting for not-forprofit entities.
3. Accounting graduates can identify and assess the current
legal and regulatory environment of business.
• Students can analyze and synthesize ethics and professional
responsibilities of the accounting profession.
• Students can interpret and judge how the legal environment
of business affects the accounting profession.
• Students can analyze and prioritize federal tax procedures
and tax accounting issues.
• Students can interpret and illustrate federal taxation of
property transactions.
The BS in accounting is accredited by the Accreditation
Council for Business Schools and Programs (ACBSP).
Required Courses
Business Core Curriculum for Accounting Majors
ACCT 2010 Financial Accounting (3 hours)
ACCT 2025 Managerial Accounting (3 hours)
BUSN 2750 Introduction to Statistics (3 hours)
BUSN 4110 Operations Management (3 hours)
ECON 2030 Principles of Macroeconomics (3 hours)
ECON 2020 Principles of Microeconomics (3 hours)
FINC 3210 Principles of Finance (3 hours)
MNGT 2100 Theory and Practice (3 hours)
MNGT 3280 Introduction to Business Law (3 hours)
MNGT 3450 Organizational Behavior (3 hours)
MNGT 3500 Marketing (3 hours)
MATH 1430 College Algebra (3 hours)
Accounting Course Requirements
Webster University 2016-2017 Undergraduate Studies Catalog DRAFT
• ACCT 3025 Advanced Managerial and Cost Accounting (3
• ACCT 3030 Intermediate Accounting I (3 hours)
• ACCT 3040 Intermediate Accounting II (3 hours)
• ACCT 3075 Federal Tax Accounting: Personal (3 hours)
• ACCT 3080 Federal Tax Accounting: Corporate (3 hours)
• ACCT 3800 Accounting Information Systems (3 hours)
• ACCT 4100 Advanced Financial Accounting (3 hours)
• ACCT 4220 Financial Statement Analysis (3 hours)
• ACCT 4900 Auditing I (3 hours)
• ACCT 4910 Auditing and Professional Responsibilities (3
• ACCT 4930 Introduction to Internal and Information
Technology Auditing (3 hours)
• ACCT 4990 Accounting Seminar (3 hours)