{"id":5236,"date":"2021-07-13T12:32:14","date_gmt":"2021-07-13T12:32:14","guid":{"rendered":"https:\/\/kwu.isinqa.com\/?post_type=jpl_programs&#038;p=5236"},"modified":"2025-12-09T11:23:23","modified_gmt":"2025-12-09T17:23:23","slug":"accounting","status":"publish","type":"jpl_programs","link":"https:\/\/www.kwu.edu\/academics\/programs\/undergraduate\/accounting\/","title":{"rendered":"Accounting"},"content":{"rendered":"<div class=\"block rtf align style-default align-default position-right bg-color-default has-secondary-content\">\n\t<div class=\"block-wrap\">\n\t\t<div class=\"rtf-content cf\">\n\t\t\t\t\t\t\t\t\t\t<div class=\"col-wrap\">\n\t\t\t\t<div class=\"col\">\n\t\t\t\t\t\t<h4>Bachelor of Arts (B.A.)<\/h4>\n<p>Accounting majors\u00a0are able to develop the\u00a0essential skills needed to master financial aspects of business. Students are exposed to a variety of\u00a0perspectives through hands-on learning, case studies, guest speakers and professor experiences.<\/p>\n<h4>Minor Option<\/h4>\n<p>Want to add an accounting minor to your bachelor&#8217;s degree? We&#8217;ve got you covered!<\/p>\n\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"col\">\n\t\t\t\t\t\t<div class=\"course-formats\">\n\t\t<h4>This program is offered:<\/h4>\n\t\t<ul class=\"format-list\"><li><div class=\"img-wrap\"><img decoding=\"async\" src=\"https:\/\/www.kwu.edu\/wp-content\/uploads\/icon-oncampus.svg\" alt=\"LOGO\"><\/div><h5>On Campus<\/h5><\/li><\/ul>\t<\/div>\n\n\t\t\t\t<\/div>\n\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t<\/div>\n\t<\/div>\n\n\n<div class=\"block rtf align style-default align-default position-right bg-color-grey-light\">\n\t<div class=\"block-wrap\">\n\t\t<div class=\"rtf-content cf\">\n\t\t\t\t\t\t\t<h2 class=\"rtf-title\">Why should I study Accounting at KWU? Practical education you can use right away!<\/h2>\n\t\t\t\t\t\t\t\t\t<p>You will have an opportunity to interact closely with engaging, expert faculty who can assist you and apply their valuable experiences in the business world to the classroom. During your studies, you will develop a broad knowledge of business operations and gain practical applications in your specific field.<\/p>\n<p>You also gain many transferable skills in a variety of career paths. Competencies include: understanding of how organizations operate, enhancing your communication skills (oral and written) and strengthening your analytical and critical thinking, problem-solving and decision making. Plus, interpreting and using financial data, project and resource management and a good understanding of economic fluctuations and other external changes affecting business.<\/p>\n<p>&nbsp;<\/p>\n\t\t\t\t\t<\/div>\n\t\t\t<\/div>\n\t<\/div>\n\n\n<div class=\"block expand-collapse align default bg-color-default\">\n  <div class=\"block-wrap\">\n                                        <div class=\"item\">\n            <p id=\"program-goals\" class=\"expand-collapse-title\">\n              <a href=\"?ecopen=program-goals#program-goals\" title=\"Show Details\">\n                <span>Program Goals<\/span>\n              <\/a>\n            <\/p>\n            <div class=\"expand-collapse-description\">\n              <div class=\"description-wrap cf\">\n                <p>Students who complete the Bachelor of Arts in Accounting should be able to:<\/p>\n<ul>\n<li>Prepare financial statements in accordance with Generally Accepted Accounting Principles.<\/li>\n<li>Identify and implement the appropriate managerial methods to analyze accounting data and other information used for decision making.<\/li>\n<li>Use clear and concise communication to convey relevant financial and non-financial information so that decision makers can formulate informed decisions.<\/li>\n<li>Demonstrate knowledge and application of prescribed ethical codes and behaviors in the workplace.<\/li>\n<\/ul>\n              <\/div>\n            <\/div>\n          <\/div>\n                                        <div class=\"item\">\n            <p id=\"four-year-plan\" class=\"expand-collapse-title\">\n              <a href=\"?ecopen=four-year-plan#four-year-plan\" title=\"Show Details\">\n                <span>Four Year Plan<\/span>\n              <\/a>\n            <\/p>\n            <div class=\"expand-collapse-description\">\n              <div class=\"description-wrap cf\">\n                <p><a href=\"\/wp-content\/uploads\/Accounting-Checksheet-and-4-Year-Plan-1.pdf\">Four Year Plan<\/a><\/p>\n              <\/div>\n            <\/div>\n          <\/div>\n                                        <div class=\"item\">\n            <p id=\"accounting-degree-requirements\" class=\"expand-collapse-title\">\n              <a href=\"?ecopen=accounting-degree-requirements#accounting-degree-requirements\" title=\"Show Details\">\n                <span>Accounting Degree Requirements<\/span>\n              <\/a>\n            <\/p>\n            <div class=\"expand-collapse-description\">\n              <div class=\"description-wrap cf\">\n                <p><a href=\"\/wp-content\/uploads\/Accounting-Checksheet-and-4-Year-Plan.pdf\">Accounting requirements for major<\/a><\/p>\n              <\/div>\n            <\/div>\n          <\/div>\n                                        <div class=\"item\">\n            <p id=\"accounting-minor-requirements\" class=\"expand-collapse-title\">\n              <a href=\"?ecopen=accounting-minor-requirements#accounting-minor-requirements\" title=\"Show Details\">\n                <span>Accounting Minor Requirements<\/span>\n              <\/a>\n            <\/p>\n            <div class=\"expand-collapse-description\">\n              <div class=\"description-wrap cf\">\n                <p>ACCT 203 Financial Accounting \u2013 3 credit hours<\/p>\n<p>ACCT 204 Managerial Accounting \u2013 3 credit hours<\/p>\n<p>Accounting Electives \u2013 300 level or above \u2013 9 credit hours<\/p>\n              <\/div>\n            <\/div>\n          <\/div>\n                                        <div class=\"item\">\n            <p id=\"business-and-accounting-course-descriptions\" class=\"expand-collapse-title\">\n              <a href=\"?ecopen=business-and-accounting-course-descriptions#business-and-accounting-course-descriptions\" title=\"Show Details\">\n                <span>Business and Accounting Course Descriptions<\/span>\n              <\/a>\n            <\/p>\n            <div class=\"expand-collapse-description\">\n              <div class=\"description-wrap cf\">\n                <h4>ACCT 203: Financial Accounting (3 credit hours \u2013 Fall)<\/h4>\n<p>This is an introduction to financial accounting concepts and methodology for accumulating data on the results of economic activities of a business concern. The entire accounting cycle for both service and merchandising businesses is covered. \u00a0An introduction to accounting systems, income measurement, partnerships, and corporations is also covered.<\/p>\n<h4><strong>ACCT 204: Managerial Accounting (3 credit hours \u2013 Spring)<\/strong><\/h4>\n<p>An introduction of the cost accounting for manufactured goods and other objectives of relevance to management. Topics include service department allocation, budgeting, variance analysis, cost behavior, cost estimation and product costing. The statement of cash flows is also covered. Prerequisites: ACCT 203<\/p>\n<h4><b>ACCT 301: Intermediate Accounting I (3 credit hours<\/b><b>&#8211; Odd Year Fall)<\/b><\/h4>\n<p>In-depth study of financial accounting, emphasizing assets and liabilities. Attention is also given to accounting theory, basic financial statements and present value techniques. Prerequisite: ACCT 203<\/p>\n<h4><b>ACCT 302: Intermediate Accounting II (3 credit hours<\/b><b>-Even Year Spring)<\/b><\/h4>\n<p>In-depth study of financial accounting, emphasizing corporate accounting and income measurement. It also includes special topics such as the statement of cash flows, pension plans, and inter-period tax allocation. \u00a0Prerequisite: ACCT 301<\/p>\n<h4>ACCT 350: Cost Accounting (3 credit hours \u2013 Odd year Spring)<\/h4>\n<p>The study of accounting\u2019s relationship to management planning and control functions. Emphasis is on statements for internal use, budgeting, cost-volume profit analysis, relevant data, capital budgeting, performance evaluation and product costing. Prerequisite: ACCT 203 and ACCT 204.<\/p>\n<h4><b>ACCT 410: Accounting Information Systems (3 credit hours <\/b><b>&#8211; Odd Year Spring)<\/b><\/h4>\n<p>An introduction to the subject of the information system\u2019s role in accomplishing the objectives of financial accounting, managerial accounting, tax accountings and auditing. Systems covered include manual accounting and computerized accounting. Additional topics include internal controls, systems analysis, systems design and systems implementation.<\/p>\n<h4>BUSA 100: Introduction to Business (3 credit hours \u2013 Fall)<\/h4>\n<p>This course provides students with a broad base of knowledge and information concerning business in the United States. This course will concentrate on the fundamental concepts and principles on which we develop, organize and operate businesses and how business relates to our economic system. In addition, the course will explore business ethics, social responsibility and the impact of global operations.<\/p>\n<h4>BUSA 150: Personal Finance (3 credit hours \u2013 Spring)<\/h4>\n<p>This course focuses on personal financial planning with the objective of making each student aware of their lifetime financial goals and how they may best achieve those goals in today\u2019s complex environment. After completing this course each student should know and understand the basic principles of personal financial success. These include: financial planning and goal setting, personal taxation, wealth accumulation strategy, cash and consumer credit management, basic insurance principles, basic investment principles and techniques, retirement planning and investing and estate transfer methods.<\/p>\n<h4>BUSA 300: Principles of Marketing (3 credit hours \u2013 Spring)<\/h4>\n<p>An examination of the coordination and control of marketing activities, including marketing segmentation, product development, product management, pricing, distribution channels and promotion methods.<\/p>\n<h4>BUSA 301: Principles of Management (3 credit hours \u2013 Fall)<\/h4>\n<p>The study of the theory and concepts involved in managing organizations. Topics include the study of management functions in planning, decision making, organization and control.<\/p>\n<h4>BUSA 310: Business Finance (3 credit hours \u2013 Fall)<\/h4>\n<p>Analysis and decision making for financial management of a business. The main areas of study include ratio analysis, planning, working capital management, capital budgeting, financial risk and leverage and the features of various forms of financial sources and markets. Prerequisites: ACCT 203, ACCT 204 and BUSA 219.<\/p>\n<h4>BUSA 317 Business Law I (3 Credits &#8211; Fall)<\/h4>\n<p>A study of the legal system and rights between business actors. This course will cover the court system and alternative dispute resolutions, torts and crimes, and the elements of contracts and commercial transactions.<\/p>\n<h4>BUSA 318 Business Law II (3 Credits-Spring)<\/h4>\n<p>A study of business organizations and employment law. This course will cover sole proprietorships, partnerships and various corporate entities. Agency and employment laws will be covered as well as creditor\u2019s rights, government regulations and property laws.<\/p>\n<h4>BUSA 322: Human Resource Management (3 credit hours \u2013 Spring)<\/h4>\n<p>This course is a basic study of personnel topics such as employee motivation and satisfaction, job analysis and design, human resource planning, employee selection, training and evaluation, administration of wages and benefits and labor relations. Prerequisite: BUSA 301.<\/p>\n<h4>BUSA 338: Operations Management (3 credit hours \u2013 Spring)<\/h4>\n<p>This course provides the student with an understanding of how to effectively manage and improve the operations processes of a business, including production, materials and product purchasing and inventory control, logistics management (receiving, warehousing, picking and transporting materials, goods, and services), order processing and follow-up customer service. Prerequisites: BUSA 219 and BUSA 301.<\/p>\n<h4>BUSA 360: Business Communication (3 credit hours \u2013 Fall and Spring)<\/h4>\n<p>This course is designed to prepare a business student to communicate more effectively, emphasizing communication through memoranda, letters and written reports. Preparation of oral communication, in conjunction with presentation of oral reports, will be taught to students. Students will examine computer applications that aid in effective internal and external business communication. Prerequisites: ENGL 121 and SCTH 130 (Speech).<\/p>\n<h4>BUSA 445: Strategic Management (3 credit hours \u2013 Spring)<\/h4>\n<p>This course integrates the required business, accounting and economic courses through the study of objectives of the firm, overall policy and strategy formation and administration. Both oral and written analysis and solutions of several major cases are the heart of the course. Prerequisites: ACCT 204, BUSA 300, BUSA 301 and BUSA 310.<\/p>\n<h4>BUSA 450: Business Leadership and Ethics (3 credit hours \u2013 Fall)<\/h4>\n<p>This course considers the role of the individual in the contemporary American business community. Course topics include the historical, ideological and ethical origins of business along with the political, social and environmental impact of business.<\/p>\n<h4>BUSA 460: Internship in Business (2-8 credit hours \u2013 On demand)<\/h4>\n<p>This course offers an intensive field experience with a community organization. Placement will be based on the student\u2019s career orientation. Prerequisite: Departmental approval and satisfaction of entry criteria where applicable. See Internship under Alternative Means to Academic Credit for a more detailed description.<\/p>\n<h4>BUSA 485: Business: Special Topics (3 credit hours \u2013 On demand)<\/h4>\n<p>A focused investigation into a selected area(s) of Business at the upper division level that will include such topics as advertising, investments or entrepreneurship in small business.<\/p>\n<h4>BUSA 490: Independent Study (Variable credit \u2013 On demand)<\/h4>\n<p>Independent Study consists of research, readings, other scholarly investigation or creative work at the upper division level. See Independent Study under Alternative Means to Academic Credit for a more detailed description.<\/p>\n              <\/div>\n            <\/div>\n          <\/div>\n                                        <div class=\"item\">\n            <p id=\"programmatic-disclosures-and-policies\" class=\"expand-collapse-title\">\n              <a href=\"?ecopen=programmatic-disclosures-and-policies#programmatic-disclosures-and-policies\" title=\"Show Details\">\n                <span>Programmatic Disclosures and Policies <\/span>\n              <\/a>\n            <\/p>\n            <div class=\"expand-collapse-description\">\n              <div class=\"description-wrap cf\">\n                <p><a href=\"\/wp-content\/uploads\/1.-ACCT-Professional-Licensure-Pre-Licensure-Public-Disclosure-03.31.25.pdf\">ACCT Professional Licensure (Pre-Licensure) &#8211; Public Disclosure 03.31.25<\/a><\/p>\n<p><a href=\"\/wp-content\/uploads\/9.-ACCT-Professional-Licensure-Pre-Licensure-Manual-Evidence-03.31.25.pdf\">ACCT Professional Licensure (Pre-Licensure) &#8211; Manual &amp; Evidence 03.31.25<\/a><\/p>\n<p>&nbsp;<\/p>\n<p>&nbsp;<\/p>\n              <\/div>\n            <\/div>\n          <\/div>\n                                        <div class=\"item\">\n            <p id=\"contact-department-chair\" class=\"expand-collapse-title\">\n              <a href=\"?ecopen=contact-department-chair#contact-department-chair\" title=\"Show Details\">\n                <span>Contact Department Chair<\/span>\n              <\/a>\n            <\/p>\n            <div class=\"expand-collapse-description\">\n              <div class=\"description-wrap cf\">\n                <p>For more information about any of the undergraduate Business degrees, please contact\u00a0<a href=\"mailto:michelle.case@kwu.edu\">Dr. Michelle Case<\/a>, chair of the Department of Business &amp; Accounting, or call (785) 833-4518.<\/p>\n              <\/div>\n            <\/div>\n          <\/div>\n                    <\/div>\n<\/div>\n\n\n<div class=\"block multiple-callout align full-image col-3 bg-color-grey-light has-desc\">\n\t\t<div class=\"block-wrap\">\n\t\t\t\t\t<div class=\"description-wrap cf\">\n\t\t\t\t<h2>More Student Resources<\/h2>\n\t\t\t<\/div>\n\t\t\n\t\t\t\t\t<div class=\"callout-inner\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<a class=\"callout  has-img\" href=\"https:\/\/www.kwu.edu\/admissions\/\"> \n\t\t\t\t\t\t<div class=\"content-inner\">\n\t\t\t\t\t\t\t\n\t\t\t\t\t\t\t\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<div class=\"img-wrap\">\n\t\t\t\t\t\t\t\t\t<img loading=\"lazy\" decoding=\"async\" width=\"600\" height=\"338\" src=\"https:\/\/www.kwu.edu\/wp-content\/uploads\/113A8051-2-1-e1766010442123-600x338.jpg\" class=\"attachment-medium_crop size-medium_crop wp-post-image\" alt=\"Students walking on campus\" srcset=\"https:\/\/www.kwu.edu\/wp-content\/uploads\/113A8051-2-1-e1766010442123-600x338.jpg 600w, https:\/\/www.kwu.edu\/wp-content\/uploads\/113A8051-2-1-e1766010442123-400x225.jpg 400w, https:\/\/www.kwu.edu\/wp-content\/uploads\/113A8051-2-1-e1766010442123-1024x576.jpg 1024w\" sizes=\"auto, (max-width: 600px) 100vw, 600px\" \/>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\n\t\t\t\t\t\t\t<div class=\"content\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<div class=\"title\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<h3>Admissions<\/h3>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\n\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<div class=\"content-inner-bg\"><\/div>\n\t\t\t\t\t<\/a> \n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<a class=\"callout  has-img\" href=\"https:\/\/www.kwu.edu\/pay-for-college\/\"> \n\t\t\t\t\t\t<div class=\"content-inner\">\n\t\t\t\t\t\t\t\n\t\t\t\t\t\t\t\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<div class=\"img-wrap\">\n\t\t\t\t\t\t\t\t\t<img loading=\"lazy\" decoding=\"async\" width=\"600\" height=\"338\" src=\"https:\/\/www.kwu.edu\/wp-content\/uploads\/113A1285-e1749066444486-600x338.jpg\" class=\"attachment-medium_crop size-medium_crop wp-post-image\" alt=\"Group of graduates in cap and gown in front of Pioneer\" srcset=\"https:\/\/www.kwu.edu\/wp-content\/uploads\/113A1285-e1749066444486-600x338.jpg 600w, https:\/\/www.kwu.edu\/wp-content\/uploads\/113A1285-e1749066444486-400x225.jpg 400w, https:\/\/www.kwu.edu\/wp-content\/uploads\/113A1285-e1749066444486-1024x576.jpg 1024w\" sizes=\"auto, (max-width: 600px) 100vw, 600px\" \/>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\n\t\t\t\t\t\t\t<div class=\"content\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<div class=\"title\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<h3>Pay for College<\/h3>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\n\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<div class=\"content-inner-bg\"><\/div>\n\t\t\t\t\t<\/a> \n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<a class=\"callout  has-img\" href=\"https:\/\/www.kwu.edu\/student-life\/\"> \n\t\t\t\t\t\t<div class=\"content-inner\">\n\t\t\t\t\t\t\t\n\t\t\t\t\t\t\t\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<div class=\"img-wrap\">\n\t\t\t\t\t\t\t\t\t<img loading=\"lazy\" decoding=\"async\" width=\"600\" height=\"338\" src=\"https:\/\/www.kwu.edu\/wp-content\/uploads\/926A9074-2-600x338.jpg\" class=\"attachment-medium_crop size-medium_crop wp-post-image\" alt=\"Casey with cheerleaders\" srcset=\"https:\/\/www.kwu.edu\/wp-content\/uploads\/926A9074-2-600x338.jpg 600w, https:\/\/www.kwu.edu\/wp-content\/uploads\/926A9074-2-400x225.jpg 400w, https:\/\/www.kwu.edu\/wp-content\/uploads\/926A9074-2-1024x576.jpg 1024w\" sizes=\"auto, (max-width: 600px) 100vw, 600px\" \/>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\n\t\t\t\t\t\t\t<div class=\"content\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<div class=\"title\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<h3>Student Life<\/h3>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\n\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<div class=\"content-inner-bg\"><\/div>\n\t\t\t\t\t<\/a> \n\t\t\t\t\t\t\t<\/div>\n\t\t\n\t\t\t<\/div>\n<\/div>\n\n\n\n<p><\/p>\n","protected":false},"excerpt":{"rendered":"","protected":false},"featured_media":13152,"template":"","degree-type":[149,8],"class-format":[9],"class_list":["post-5236","jpl_programs","type-jpl_programs","status-publish","has-post-thumbnail","hentry","degree-type-minor","degree-type-undergraduate"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v26.8 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Accounting - Kansas Wesleyan University<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.kwu.edu\/academics\/programs\/undergraduate\/accounting\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Accounting - Kansas Wesleyan University\" \/>\n<meta property=\"og:url\" content=\"https:\/\/www.kwu.edu\/academics\/programs\/undergraduate\/accounting\/\" \/>\n<meta property=\"og:site_name\" content=\"Kansas Wesleyan University\" \/>\n<meta property=\"article:modified_time\" content=\"2025-12-09T17:23:23+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/www.kwu.edu\/wp-content\/uploads\/student-header-test.jpg\" \/>\n\t<meta property=\"og:image:width\" content=\"1600\" \/>\n\t<meta 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