Online Bachelor’s Degree in Accounting

Bachelor of Science in Accounting

Accounting often means more than just taxes in the business world. It can involve managing process auditing and overall financial health. The Bachelor of Science degree in Accounting from CTU can help you prepare to enter this field, by exposing you to the theories and practical applications of accounting in areas including corporate accounting, taxation, governmental and not-for-profit accounting, and auditing.

183

Program Credits

5 Weeks

Course Length

Online Colorado Springs

Location

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Online Bachelor’s in Accounting Program Overview

Effective February 2023, this program is no longer available for future enrollments at the Denver South location.

The Bachelor of Science in Accounting is a 183-credit-hour program that is offered online and at the Colorado Springs campus. It consists of 66 general education credit hours and 117 credit hours in the accounting core.

This program is designed for students interested in pursuing opportunities in the field of accounting. The BSACC program provides graduates with technical accounting knowledge including principles and theories of financial accounting, taxation, management accounting, and auditing, in addition to covering core business disciplines such as marketing, data analytics, management, and law. (CN 1.15.26)

This program does not lead to additional licensure or certification. As such, CTU has made no determination regarding prerequisites for licensure or certification in any state or jurisdiction.

The mission of the College of Business and Management is to offer professional, market-driven business degrees that build business competencies transferrable to all industries. The College of Business and Management accomplishes this mission by offering curriculum that aligns to industry standards, remains relevant, and builds practical skills applicable to the competitive global business environment.

For the 9th consecutive year, CTU's Online Bachelor's degree programs are ranked among the Best Online by U.S. News & World Report.*

* CTU programs are ranked among U.S. News & World Report’s 2023 Best Online Programs.

Accounting courses at CTU align with the educational standards of the American Institute of Certified Public Accountants (AICPA). This program is not designed to prepare students for the CPA or CMA examination or any other certification exam but covers the knowledge areas of the uniform CPA and CMA certification. The student who meets the unique content and hours requirements of the State Board of Accountancy in their state’s Application for CPA licensure is qualified to sit for the CPA exam.

This program is accredited by the Accreditation Council for Business Schools and Programs (ACBSP).

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Online Accounting Courses

Courses: General Education		Credits
COMS105 This course explores the importance of effective interpersonal communication. This course covers: how interpersonal communication impacts an individual, how to recognize the different methods of communication and establishing and maintaining personal and professional relationships through effective communication.	Interpersonal Communications	4.5
ECON210 This course addresses the dynamics of how our economy works (or does not work). The course explores the basic institutions, terminology, and theory of the main economic activities of production, distribution, and consumption, especially as they apply to the operation of our national economy. Topics include savings and investment, national output, expenditure and income, real versus potential GDP, aggregate demand and supply, and fiscal and monetary policy. Students explore the impact of the economy on different economic sectors that affect different career paths.	Principles of Macroeconomics	4.5
ECON212 This course examines the tools of economics as they apply to the operation of a market economy. It covers supply and demand analysis, consumer behavior, and the economic nature of production—including costs and profits. The behavior of firms in competitive and monopolistic environments is studied, as well as income distribution and the effects of government intervention on the free market system. Students have the opportunity to develop a new perspective and deeper understanding of the impact of current events on everyday problems and situations.	Principles of Microeconomics	4.5
ENGL104 ENGL104 is the first course in a sequence of two composition classes designed to empower students to develop their voice, build confidence in writing, and develop both their writing and critical thinking skills. Students will have the opportunity to practice adapting their writing for different audiences, purposes, and platforms, and will be able to explore how the choices they make influence the meaning and success of their written communications. This course explores the use of the writing process to compose clear, organized writings that are appropriate for various audiences and purposes. This course introduces the importance of clear and persuasive writing in personal, professional, and academic contexts.	Introductory Written Communication	4.5
ENGL105 ENGL105 is the final course in the composition sequence and builds on the writing skills developed in ENGL104. In this course, students continue to practice writing for a variety of contexts, purposes, and audiences. Throughout the course, students incorporate research into their writing by using digital tools and resources to identify and cite credible sources following CTU APA guidelines.	Professional Written Communications	4.5

HIST120 This course introduces students to the events, conflicts, key figures, and turning points in United States History from 1950 to the present. Emphasizing the relationship between history and peoples’ lived experiences, this course examines key events, social movements, and the changing roles of the United States in the world. Exploring how historians use evidence to better understand the past, this course will also examine how history is shaped by different contexts and perspectives. Throughout the course, connections will be made between issues and events of the past and those that we face today.	Intro to American History: 1950 to the Present	4.5
	or
GOVT201 The decisions made by the government impact our lives every day. Learning about government empowers students to be active citizens who have a positive impact on their communities. This course provides the student with an overview of the framework and basic functions of the three branches of government, the role of political participation in American democracy, and the relationship between government and the rights of citizenship. Students will also explore the similarities and differences between national, state, and local governments.	American Government and Public Affairs	4.5

MATH102 Introduction to College Math familiarizes students with mathematical thinking and explores how a knowledge of mathematics can benefit them personally and professionally. The course is designed to give students the tools for making logical decisions and developing connections between mathematics and their fields of study and daily activities. Specifically, this course focuses on arithmetic operations, linear equations, and the use of rates, ratios, proportions, and percentages to describe relationships between given quantities.	Introduction to College Math	4.5
MATH106 This course is designed to provide students with a critical set of tools to help them develop solutions to problems. This course introduces students to fundamental concepts and skills needed to use mathematics in the professional world. Specifically, this course focuses on algebraic operations and methods with a broad emphasis on real-world applications.	Algebra for Business	4.5
MATH315 This course is designed to provide students with an introduction to statistics and emphasizes the importance of statistics within the broader area of data literacy. Students will have the opportunity to practice applying statistical operations and tests to better understand data and how it applies to different industries. The course covers topics such as fundamental statistics, probabilities, distributions, hypothesis testing, and regression analysis.	Statistical Methods and Applications	4.5
PHIL101 This course is designed to provide students a basic understanding of moral and ethical theories and concepts. The activities and discussions encourage students to explore and solve ethical dilemmas by identifying and applying moral and ethical theories. Students will also be encouraged to explain their reasoning from cultural, professional, and personal standpoints. A variety of ethical issues and methodologies will be explored, as students evaluate moral dilemmas in an assortment of work and life scenarios.	Introduction to Ethics	4.5
SCI101 This course introduces students to the physical, life, and Earth sciences. Students have the opportunity to explore the principles of scientific critical thinking. Utilizing the Scientific Method, as well as other quantitative and qualitative approaches, students can draw meaningful conclusions about the real world.	Introduction to the Sciences	4.5
SCI201 This course analyzes the interrelationships between the natural environment and human activities. In this course, students are taught about the preservation and conservation of natural resources and the resilience of the natural environment with respect to the carrying capacity of the earth. Furthermore, students will explore topics related to environmental ethics and apply principles of sustainability to issues impacting natural resources and biodiversity. Finally, this course will teach a holistic approach in learning about environmental problems and rehabilitation through individual and group behavioral changes and environmental regulations.	Environmental Science and Sustainability	4.5
SCI203 This course is designed to be a hands-on learning experience that complements the Environmental Science and Sustainability Course. Labs include both problem-based activities and critical-thinking projects and are designed to help students develop an understanding of and appreciation for the complex issues that comprise the field of Environmental Science and Sustainability.	Environmental Science and Sustainability - Laboratory Course	1.5
SCI103 This is a learning experience that complements the Introduction to the Sciences course. Since the course addresses how scientific thinking and the resultant technology has changed modern life, this lab will provide students with experiences in the scientific approaches of different sciences covered, such as: biology, chemistry, physics, geology and astronomy. This lab will be constructed specifically to extend the learning from each unit of the Introduction to the Sciences course, designed to provide experiences which deepen students’ familiarity with the scientific method and way of asking questions and solving problems.	Science and Technology- Laboratory Course	1.5
SOCL102 This course introduces students to the study of sociology and how it applies to careers, community, and family. Sociology examines the nature of society including the theories and principles of multi-cultural and social interactions. This course addresses how the concepts of social organization, social institutions, and social changes influence everyday life.	Introductory Sociology	4.5

UNIV104 UNIV104 is designed to provide students with a foundation for success in CTU’s undergraduate academic environment. This course introduces effective academic strategies and resources integrating them with career planning methods that can be leveraged to pursue future academic and professional goals.	Academic and Career Success	4.5
	or
HUMNELE	Humanities Elective	4.5
	Total Credit Hours:	66

Courses: Core		Credits
ACCT201 This course introduces accounting concepts. Emphasis is on understanding, summarizing, , and interpreting financial information. Upon successful completion, students should be able to recognize and use financial statements, understand the role of financial information in decision‐making, and discuss ethical considerations specific to accounting.	Accounting I	4
ACCT202 This course covers accounting for balance sheet items for partnerships and corporate entities. In addition, students are exposed to accounting for the capital structure, inventory, long-term liabilities, payroll, investments and international operations of a firm.	Accounting II	4
ACCT210 The course provides an introduction to utilizing the computer in maintaining accounting records, making management decisions, and processing common business applications with primary emphasis on a general ledger package. Students will utilize an integrated general ledger software package, including accounts receivable, accounts payable, inventories, and payroll systems.	Computerized Accounting	4
ACCT220 This course introduces the student to the fundamentals of managerial and cost accounting concepts. It discusses the determination and the study of financial data required by management for budgeting, reporting, and analyzing performance.	Introduction to Managerial & Cost Accounting	4
ACCT226 This course introduces the principles of individual taxation, covering topics such as income determination, deductions, credits, and the preparation of tax returns. Students will be introduced to the structure of the tax code and its implications for individuals. The ethical implications of tax planning strategies and decisions will be explored.	Individual Tax	4
ACCT260 This course covers the basic financial statements with emphasis on the accounting principles related to accounts receivables, revenue and expense recognition, and inventory.	Intermediate Accounting I	4
ACCT306 This course focuses on accounting for long-term assets, stockholders’ equity, earnings-per-share and bonds.	Intermediate Accounting II	4
ACCT307 This course focuses on accounting for debt and equity securities, pension accounting, the statement of cashflows, operating and financing leases, and reporting error corrections and changes in accounting principles.	Intermediate Accounting III	4
ACCT325 This course is an introduction to the primary work of the certified public accountant. It covers examination of financial statements for the purpose of rendering an opinion on the fairness with which they present an entity’s financial position and the results of its operations.	Auditing	4
ACCT330 This lab represents a simulation of audit planning and implementation. Students will plan for and then audit various balance sheet and income statement accounts. The lab will conclude with the preparation of audited financial statements including audit opinion and appropriate footnotes.	Auditing Lab	1
ACCT340 This course covers special accounting problems related to the preparation of combined and consolidated financial statements for accounting entities with branch offices and subsidiaries, both domestic and foreign. This course also covers accounting for partnerships.	Advanced Accounting	4
ACCT350 This course focuses on integrating analytics into accounting practices to improve decision-making and operational efficiency. Students will have the opportunity to apply analytics to real-world problems, evaluate data visualization techniques, and assess their impact on accounting functions. The course also covers the ethical implications and risks of using data in accounting.	Accounting Analytics	4
ACCT411 This course introduces the principles of corporate and partnership taxation, covering topics such as income determination, deductions, credits, and the preparation of tax returns. Students will have the opportunity to conduct tax research using the tax code and authoritative sources. Ethical considerations inherent in corporate and partnership tax.	Corporate and Partnership Tax	4
ACCT420 This course provides an overview of accounting for government and not-for-profit entities. It discusses accounting principles and practices used in not-for-profit organizations. Topics include accounting, budgeting, financial reporting, and auditing required of both government and not-for-profit organizations.	Government & Not for Profit Accounting	4
ACCT430 This course introduces students to the history of international accounting standards and International Financial Reporting Standards (IFRS), the structure and standard setting process of the International Accounting Standards Board (IASB), the differences between financial statements prepared on the basis of United States generally accepted accounting principles (U.S. GAAP) and International Financial Reporting Standards (IFRS), requirements of IFRS 1 First-time adoption of IFRS, how to evaluate financial statements prepared under IFRS, and potential issues facing US companies adopting IFRS.	Introduction to International Financial Reporting Standards	4
ACCT470 This course is a capstone course and covers concepts in accounting. Students will have the opportunity to apply the knowledge that they have learned throughout the accounting program to diverse business scenarios, helping them prepare to make informed, ethical, and compliant business decisions.	Accounting Capstone	4
BUS115 This course introduces students to the fundamentals of business and provides a framework for future business courses. Students explore the basic principles and practices of contemporary business such as basic business types, the impacts of business on society, entrepreneurship, and business career paths.	Introduction to Business	4
BUS330 This course is an introduction to business analytics with a focus on data, statistical analysis and reporting to help investigate and analyze business performance, provide insights, and drive recommendation to improve performance.	Introduction to Business Analytics	4
ECON310 In this course students will apply the theory and tools of micro and macroeconomics and research to the formation of business decisions in the global environment.	Global Managerial Economics	4
FINC226 This course introduces the principles of corporate and personal finance by focusing on foundational topics in finance such as developing a personal budget, performing a horizontal and vertical analysis, understanding financial investment options, identifying sources of funding, and assessing risk exposure. By the completion of the course, students will be able to apply fundamental financial concepts to make informed personal and corporate finance decisions.	Introduction to Personal and Corporate Finance	4
FINC400 This course examines the process of budgeting. Students will examine the components of and develop budgets. Students will also utilize capital budgeting tools to evaluate investment opportunities.	Financial Management	4
HRMT215 This course examines the role and function of the Human Resource Department in the organization and provides an overview of human resource management activities covering the essential employment and managerial tasks required. Topics include, but are not limited to job analysis, performance management, staffing, career development, and diversity and labor relations.	Management of Human Resources	4
IT254 This course introduces students to spreadsheet applications. There is an emphasis on the design, format, functions, and formulas of spreadsheet operations in solving real-world problems. Special attention is paid to data literacy skills, including using spreadsheets to read, interpret, organize, and present data.	Spreadsheet Applications	4
MGM335 In this course students examine individual and group behavior within the context of organizational design and culture. This course explores theoretical and practical knowledge for understanding topics such as motivation, leadership, managerial decision-making, group dynamics, diversity and conflict resolution.	Organizational Behavior Principles	4
MGMT237 This introductory business law course provides students with a foundational understanding of the legal principles and regulations that govern the business environment. The course covers key aspects of contract law, business ethics, and the legal framework surrounding business types. Through case studies, discussions, and practical applications, students will have the opportunity to develop analytical skills necessary to navigate legal issues within the business context.	Introduction to Business Law	4
MGMT256 This course introduces the learner to primary topics in management. This includes summarizing the role of managers in the performance of the organization, explaining what a manager does in the strategic decision-making process, demonstrating the management of human relations in a diverse culture, recognizing the characteristics of leadership, and identifying the effects of culture, technology, and innovation in managerial communication.	Management Fundamentals	4
MGMT345 This course examines the principles and techniques of managing operations processes in manufacturing and service industries. Students will explore the interrelationships between operations concepts, such as forecasting, planning products, technologies, facilities, demand, inventory, productivity, quality, and reliability.	Operations Management	4
MGMT457 This course explores the formulation and execution of business policies and strategies in today's dynamic business environment. Students will have the opportunity to analyze contemporary business practices and apply strategic thinking skills essential for effective decision-making at the organizational level. Students will be introduced to comprehensive strategic management processes and their pivotal role in securing a competitive edge for organizations.	Business Policies and Strategies	4
MKTG225 This course examines the basic concepts of marketing. Students explore various aspects of the analysis of the marketing process. This includes learning about creating, communicating, and delivering value to customers. Students examine the fundamentals of marketing, then progress to the application of those fundamentals within an organization and the contemporary market environment.	Introduction to Marketing	4
UNIV201 This course is designed to provide the knowledge and application of effective career management strategies for career development and transition; through student self-assessment and research into potential career fields. Students pursue the knowledge and skills to identify and communicate themselves as a brand.	Career Planning and Management	4
	Total Credit Hours:	117

Total Credit Hours: 183

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Learning Outcomes

BSACC Program Learning Outcomes

Construct financial statements according to Generally Accepted Accounting Principles.
Utilize data to assess business situations.
Apply ethical principles to business decision making.
Interpret tax rules and procedures.
Employ knowledge and application of accounting principles in diverse business situations.

Faculty

Catherine McBride, DBA

Executive Program Director

Dr. Catherine McBride has been at CTU since January 2021, serving as an Executive Program Director for the College of Business and Management. Catherine has been in higher education for 22 years, with 18 years of online education experience across a variety of institutions in varying capacities but always serving non-traditional learners.

Dr. David Gliddon

Executive Program Director

Dr. Gliddon is an Executive Program Director in the College of Business and Management. In previous roles at CTU, he was a Program Chair and Lead Faculty. He has taught over 20 courses in the undergraduate, MBA, and doctoral programs. He has provided service to the university on a number of committees and special projects.

For more faculty profiles please visit our Leadership and Faculty page.
For more information visit the College of Business and Management.

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FAQs

What Students Are Saying About Their CTU Experience

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What is CTU's online Bachelor of Science in Accounting?

CTU's online Bachelor of Science in Accounting is an undergraduate degree program designed to help students build accounting knowledge and career-relevant business skills in areas such as corporate accounting, taxation, governmental and not-for-profit accounting, and auditing. The program is designed for working adults and is delivered entirely online with multiple start dates available throughout the year.

As part of CTU's online degree programs, the BS in Accounting includes transfer-friendly options and opportunities to earn credit for prior learning through CTU Fast Track^™ exams. CTU is accredited by the Higher Learning Commission (hlcommission.org), and institutional accreditor recognized by the U.S. Department of Education and CTU's business degree programs are programmatically accredited by ACBSP.

What will I study in CTU's online accounting degree?

The BS in Accounting covers foundational and specialized accounting coursework across 183 quarter credits. Students can expect to study areas including accounting principles, financial reporting, corporate accounting, taxation, auditing, and governmental and not-for-profit accounting. The program is designed to build both technical accounting knowledge and broader business competencies relevant to accounting roles.

The program runs on a quarter system, with 10-week quarters made up of two 5-week sessions. CTU's bachelor's programs are generally designed to be completed in about 48 months, though timelines vary by course load and prior learning. Students who transfer-in qualifying credits or pass CTU Fast Track^™ exams may be able to reduce both time to completion and overall tuition.^*

* Transfer credit is evaluated on an individual basis. Not all credits are eligible to transfer. See the University Catalog for transfer credit policies.

What potential career paths may be relevant to CTU's online accounting degree program?

Graduates of CTU's online BS in Accounting may choose to pursue roles in accounting, auditing, and financial analysis across a range of industries and organizations. Some relevant occupational areas may include:^*

Accountants and Auditors – Prepare and examine financial records, ensure accuracy, and verify compliance with applicable laws and regulations. An accounting degree can help students build knowledge in financial reporting, auditing standards, and regulatory compliance that may align with these roles.
Budget Analysts – Help organizations plan their finances by developing budget reports and monitoring institutional spending. Coursework in accounting, financial analysis, and organizational finance may support this pathway.

* CTU cannot guarantee employment, salary, or career advancement. The list of potential career paths related to this program is based on a subset from the Bureau of Labor Statistics. CIP to SOC Crosswalk. Some career paths listed above may require further education or job experience.

Are online accounting classes at CTU flexible?

Yes. Online accounting classes at CTU are designed for students who need to balance school with work, family, or other commitments. Courses run on a quarter system with two 5-week sessions per 10-week quarter, and CTU offers multiple start dates throughout the year so students are not limited to a single enrollment window.

CTU's online format gives students access to the Virtual Classroom, the CTU Mobile App, and 24/7 online tutoring. Transfer credit opportunities and CTU Fast Track^™ exams may also help qualifying students reduce time to completion and lower overall costs.^* Visit CTU's online degree programs for more on how the online experience is structured.

* Transfer credit is evaluated on an individual basis. Not all credits are eligible to transfer. See the University Catalog for transfer credit policies.

How many credits does CTU's online accounting degree require to graduate?

The online BS in Accounting program requires 183 quarter credits. CTU's bachelor's degree programs are generally designed to be completed in about 48 months, though actual timelines vary by course load, program, and prior learning. Qualifying transfer credits and CTU Fast Track^™ exams may allow students to demonstrate prior knowledge and potentially reduce both time and cost. Use CTU's Tuition & Graduation Calculator for a personalized timeline and cost estimate.

Online accounting classes at CTU are designed to deliver career-focused instruction with the flexibility that working adults need. The BS in Accounting is backed by CTU's institutional accreditation and ACBSP program-level accreditation for CTU's business degree programs. Coursework covers accounting principles, auditing, taxation, and financial reporting – areas with broad relevance across industries and employer types.

Students can also benefit from flexible scheduling, 24/7 online tutoring, transfer credit opportunities, CTU Fast Track^™ exams, and tools like the Virtual Classroom and CTU Mobile app – all designed to support working adults through the program.

How do I apply to CTU's online accounting degree program?

Applying to CTU's online BS in Accounting program starts with submitting an application through CTU's admissions process. CTU offers multiple start dates throughout the year, so prospective students are not required to wait for a traditional semester intake. An admissions advisor can walk you through program requirements, transfer credit evaluation, and next steps for enrollment.

Visit CTU's page to start an inquiry or application, or contact CTU directly for guidance on your specific background and academic goals.

Can I transfer credits into CTU's online accounting degree program?

Yes. CTU has transfer-friendly policies that may allow students to bring eligible prior college credits into the online BS in Accounting. Eligible students may transfer-in up to 75% of required credits, which can meaningfully reduce time to completion and overall cost.*

Visit the Transfer Students page for details on the evaluation process and eligible credit types. CTU's CTU Fast Track^™ exams may also allow qualifying students to demonstrate prior knowledge and earn credit toward the program.

* Transfer credit is evaluated on an individual basis. Not all credits are eligible to transfer. See the University Catalog for transfer credit policies.

How much does CTU's online accounting degree program cost?

Tuition for the online BS in Accounting is charged per credit hour. The actual cost will depend on how many credits you complete at CTU after the assessment of any eligible transfer credits applied. Course materials are included in the cost of tuition.

Use CTU's Tuition & Graduation Calculator for a personalized cost estimate based on your specific situation.

What financial aid and savings options are available?

Several options can help reduce the cost of CTU's online BS in Accounting:

Transfer credits and CTU Fast Track^™: Eligible students may transfer-in up to 75% of required credits, which can significantly reduce the number of credits required and cost of the degree completed at CTU. See Transfer Students and the Business & Management programs page for policies.^*
CTU Fast Track^™ exams may also help qualifying students earn credit for demonstrating prior knowledge.
See Transfer Students for transfer policies.
Military benefits: CTU offers Reduced Military Tuition Rates for eligible active duty, veteran, and military-affiliated students.
Corporate Alliances Grant: Employees at participating companies may qualify for tuition grants through the Corporate Alliances Grant program.
Institutional grants and scholarships: CTU awards need-based and merit-based aid to qualifying students after eligibility verification. See Grants & Scholarships for available options.^**

* Transfer credit is evaluated on an individual basis. Not all credits are eligible to transfer. See the University Catalog for transfer credit policies.

** University grants or scholarships are based on established criteria as published in the University's catalog and are awarded after verification that the conditions of eligibility have been met.

Is CTU's online accounting degree program accredited?

Yes. Colorado Technical University's business degree programs – including the BS in Accounting – are programmatically accredited by the Accreditation Council for Business Schools and Programs (ACBSP).

For full accreditation details, visit CTU's accreditations page.

What can I do with an online accounting degree?

An online BS in Accounting from CTU is designed to help students prepare with foundational and specialized accounting knowledge applicable across industries and organization types. Graduates may pursue roles in accounting, auditing, budgeting, financial reporting, and tax preparation, among other areas.

The program covers core areas including corporate accounting, taxation, auditing, and governmental and not-for-profit accounting – competencies that are relevant to both private sector and public sector roles. CTU cannot guarantee employment, salary, or career advancement.

See CTU's online degree programs page for additional context on accounting and related degree options.