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.
The Bachelor of Science in Accounting:
- Has CTU Fast Track™ exams available -a series of mini modules designed to test your knowledge of key course objectives, offering the opportunity to earn college credit for what you already know
- Is programmatically accredited by the Accreditation Council for Business Schools and Programs (ACBSP)
- Is ranked among the Best Online Bachelor’s Programs by U.S. News & World Report for the fifth year in a row*
At CTU, students come first. Our flexible online course schedules are designed to help you to build a class schedule around your schedule. And with grants and scholarships available for those who qualify, a degree from CTU can be both achievable and affordable. Learn more below or fill out the form to speak with an admissions advisor.
* CTU’s Online Bachelor’s programs are ranked among the Best by U.S. News and World Report.
Relevant Institutional/Programmatic Accreditation
CTU is institutionally accredited by the Higher Learning Commission www.hlcommission.org
This business degree program at CTU is accredited by the Accreditation Council for Business Schools and Programs (ACBSP)
- August 13, 2019
- October 01, 2019
- November 12, 2019
- Colorado Springs
- Aurora (Denver Area)
The Bachelor of Science in Accounting is a 183-credit-hour program that is offered online and at the Colorado campuses. It consists of 66 general education credit hours and 117 credit hours in the accounting core.
This degree program is designed to provide a variety of skills including corporate accounting, taxation, governmental and not-for-profit accounting, and auditing with a narrow focus on the practice of accounting in connection to the organization. The program aims to give students opportunities in the theory and application of accounting practices.
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.
Courses: General Education
Course Title Course Description Credit Hours COMS105This 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 Communication 4.5 ECON210This 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 ECON212This 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 ENGL104ENGL104 is the first course in a sequence of two composition classes designed to equip students with writing skills for academic, professional, and personal situations requiring formal and informal writing. The workshop style course focuses on building confidence in writing as students progress through the process of choosing essay topics, developing introductory paragraphs and thesis statements, creating effective body paragraphs and topic sentences, and drafting conclusion paragraphs. Students will also study how to identify their audience and purpose in writing. The required composition sequence is designed to advance essential practices and habits for skilled writers and critical thinkers. Introductory Written Communication 4.5 ENGL105ENGL105 is the final course in the composition sequence and builds on the writing skills developed in ENGL104. In ENGL105, students continue practicing and developing writing skills for academic and professional situations in a workshop oriented course. Throughout the course, students will incorporate college-level research into their writing, which includes identifying credible research and using citations following CTU APA guidelines. Students will examine writing for a variety of contexts, purposes, and audiences. Professional Written Communications 4.5 HIST101This course focuses on the key people, social experiments, and technologies that continue to impact our lives. Particular attention is paid to the latter half of the 20th Century and the dawn of a new millennium in America – a time that, through the lens of history, both gives us pause and inspires hope for the future. Modern American History: 1950 to the 21st Century 4.5 or GOVT201This course provides the student with an overview of the framework and basic functions of the various branches of government, the role of politics in democracy, and the relationship of government with the rights and duties of citizenship. Students will also evaluate the similarities and differences between national, state, and local governments. American Government and Public Affairs 4.5 LITR201This course examines how literature can illuminate issues and themes and provide life lessons. Students will study how to read texts for the essential elements of expression: voice, form, theme and character and how to articulate an intelligent response to a piece of fiction, which includes short stories and poetry. Students will reflect on how reading can provide a means to understanding one’s self, others, our culture and the way diverse perspectives add to learning. Students will also explore how finding one’s authentic voice in fiction can be a profound expression of the experience of being human. Literature: A Reflection of Life 4.5 or LITR225This course introduces students to the concept of literacy-driven leadership and demonstrates the innovation inspired through reading. The concepts of leadership and innovation will be explored in terms of how the reading habits of moguls, innovators, and cultural heroes have impacted their critical engagement with the world around them. Students will work to mirror this process by developing their own methods of critical engagement, both personally and professionally, through the practice of active reading. Innovation and Leadership In Literature MATH102This course is designed to teach students how to increase their mathematical knowledge for making logical decisions, and to begin to develop connections with mathematics in their related field of study and daily lives. Introduction to College Math 4.5 MATH106
This course is designed to teach students a background in the quantitative techniques necessary to better understand and appreciate the study of mathematics. Specifically, this course focuses on applied mathematical principles with a broad scope toward business applications.
Algebra for Business 4.5 MATH301This course includes an elementary coverage of statistical techniques augmented at each step with the aid of technology for data processing and analysis in making inferences. Students study graphical presentation and statistical measures, followed by basic probability concepts leading to binomial and normal distributions. Hypothesis testing is applied to drawing inferences for one and two population parameters. A graphing calculator or equivalent technology is required. Data Driven Statistics 4.5 SCI101This course is designed to provide foundational knowledge in and foster an appreciation for the many dynamic disciplines –such as chemistry, physics, biology, and geology – within this robust field. This course is designed for students to explore the basic tenets of scientific thinking, including the Scientific Method, as well as other quantitative and qualitative approaches designed to enable them to draw meaningful conclusions about the world around them. Introduction to the Sciences 4.5 SCI201This 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 SCI203This 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 SOCL202There is an interconnection between gender, race, and class that not only forms our individual identities but also influences how we view the world and others. This course explores how our personal perspectives mold the lens through which we observe our interactions with others. This course focuses on taking the viewpoint of those unlike ourselves. Each individual experience will be different, but understanding the perspective of others promotes effective participation in a diverse environment. Social Perspectives on Race, Gender, and Class 4.5 UNIV104UNIV104 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
Course Title Course Description Credit Hours ACCT201This course introduces fundamental accounting concepts. Emphasis is on understanding, summarizing, reporting, and interpreting financial information. Upon successful completion, students should be able to recognize and generally use financial statements, understand the role of financial information in decision-making, and discuss ethical considerations specific to accounting. Accounting I 4 ACCT202
Managerial accounting emphasizes the use of accounting information for planning, control, and ethical decision-making in organizations. This course explores topics in the areas of cost behavior, cost-volume-profit analysis, relevant cost analysis, budgeting, costing methods and performance evaluations.
Accounting II 4 ACCT203This course is designed to provide practical application of technical skills aligned to the concepts from ACCT 201. The technical skills reviewed in this course include debits and credits, T account analysis, and financial statement development and analysis along with logic and critical thinking skills. Accounting III 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 ACCT225This course introduces students to basic tax concepts such as: tax rate structure, losses, tax credits, withholding, and computation of the personal and corporate income tax. Introduction to Tax 4 ACCT300This course covers basic financial statements with emphasis on accounting principles and procedures relating to current and long-term assets. Intermediate Accounting I 4 ACCT305This course focuses on the financing and investing activities of business enterprises, as well as special accounting topics, e.g., earnings per share, pensions, employee compensation, error corrections, and income taxes. Intermediate Accounting II 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 ACCT340This 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 ACCT351This course focuses on accounting for costs in a manufacturing environment. The course covers various techniques for estimating and accounting for costs. Students will be involved in the budgeting and cost allocation processes. Cost Accounting 4 ACCT410
This course provides an overview of the principles of taxation for various business entities based on the U.S. Internal Revenue Code and supporting authority. Students are taught a theoretical as well as practical understanding of the tax law as applied to U.S. business entities.
Advanced Tax 4 ACCT420This 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 ACCT430This 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 ACCT460
This is an integrative capstone course designed for students to use the functional skills acquired from previous courses to formulate decisions within a business entity and analyze the accounting implications of those decisions. Individual and team participation are imperative for this course.
Accounting Capstone 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 FINC225This course is a basic introduction to the concepts of finance. It presents an overview of financial statements and financial statement analysis Specific topics include ratio analysis, trend analysis, ethics, and financial proformas. Financial Statement Analysis 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. It is an overview of human resource activities including job analysis, performance appraisals, recruiting, selection, compensation, and career development. Additionally, employee diversity, labor relations, organization development and equal employment opportunity will be discussed.
Management of Human Resources 4 IT254This course is designed to introduce the basic computer spreadsheet application skills, with an emphasis on essential design, format, functions, and formulas of spreadsheet operations in solving real-world problems. Electronic spreadsheets are used in a variety of business calculations to analyze, graph, and manage data. Applications of spreadsheets can be used to generate reports to maintain large amounts of data, make accurate calculations, and accelerate repetitive tasks. Spreadsheet Applications 4 MGM255
This course introduces the student to business management structures. It covers how the structures can act as a competitive advantage. Emphasis is on how the organization's management structure and leadership styles can impact businesses and how an organization must adapt or respond to the changes.
Management Fundamentals 4 MGM316
This course is designed to enhance students’ knowledge of cultures, traditions, and value systems as they apply in international, multinational, and global business settings. Students explore topics such as language and other forms of communication, traditions, values, norms, cultural diversity, cultural influences on communication and the negotiation process, and ways to improve communications with people whose first language is something other than English.
International Business Communications 4 MGM335In this course students examine individual and group behavior within the context of organizational design and culture. This course teaches theoretical and practical knowledge for understanding topics such as motivation, leadership, managerial decision-making, group processes, and conflict resolution. Organizational Behavior Principles 4 MGM365
This course examines the nature of the legal system in which society functions, including business agreements, business entities, and government regulations. Using frameworks for ethical decision-making, students will explore the ethical issues that confront business organizations and individuals.
The Legal and Ethical Environment of Business 4 MGMT235This course focuses on tools for understanding the principles underlying the legal environment of business. The course identifies the current legal rules and regulations affecting businesses and students will study new developments and trends that may greatly affect future transactions. This course also includes a component dealing with the legal aspects of intellectual property, especially as it relates to e-business. Business Law I 4 MGMT345This 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 MGMT455This course focuses on identifying external opportunities and determining the value-creating potential of a firm’s resources, capabilities, and core competencies to achieve a strategic competitive advantage. Business Policies and Strategies 4 MKTG225This course focuses on marketing strategy and development of a marketing mix. Students will 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
Accreditations and Alignments
This degree program is accredited by the Accreditation Council for Business Schools and Programs (ACBSP).
Accounting courses at CTU align with the educational standards of the American Institute of Certified Public Accountants (AICPA). The student who meets the unique content and hours requirements of the State Board of Accounting in their state’s Application for CPA Licensure is qualified to sit for the CPA exam. This program curriculum also integrates the competencies and body of knowledge in the Certified Managerial Accounting (CMA) exam. 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.
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