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Accounting CPA Bachelor of Science in Business

School of Business and Technology

Courses

Total program credits needed for graduation: 180

Accounting CPA Online Program | Courses - Capella University

One academic quarter is three months. You will have a three-week break between each quarter.

General Education Requirements

As a Capella bachelor’s student, you need 45 quarter credits to satisfy your general education requirements. You’ll need to choose a minimum of 6 quarter credits from each of the categories below. You’ll also select an additional 21 quarter credits of your choosing from any of the categories.

ENG1000 English Composition 6 quarter credits
ENG1100 Writing Strategies for Criminal Justice 6 quarter credits
ENG2000 Research Writing 6 quarter credits
ENG3300 Business and Technical Writing 6 quarter credits
COM1000 Public Speaking 3 quarter credits†
COM2000 Intercultural Communication 6 quarter credits†
COM2050 Visual Design in Communications 3 quarter credits
COM3200 Leadership, Gender, and Communication 6 quarter credits
COM3700 Conflict Resolution 6 quarter credits
COM4100 Media and Culture 6 quarter credits
HUM1000 Introduction to the Humanities 6 quarter credits
HUM1055 Approaches to Studying Religions 3 quarter credits
LIT2100 Women's Literature 3 quarter credits
PHI1000 Introduction to Philosophy 6 quarter credits
PHI2000 Ethics 6 quarter credits
PHI2100 Introduction to Logic 6 quarter credits
PHI3200 Ethics in Health Care 6 quarter credits
BIO1000 Human Biology 6 quarter credits
BIO1050 Biology and Society 3 quarter credits
BIO2000 Environmental Health 6 quarter credits
PHY1000 Introduction to Astronomy 6 quarter credits
MAT1050 College Algebra 6 quarter credits
MAT2001 Statistical Reasoning 6 quarter credits
MAT2002 Statistical Reasoning 6 quarter credits
MAT2051* Discrete Mathematics 6 quarter credits
ECO1050 Microeconomics 6 quarter credits
ECO1051 Macroeconomics 6 quarter credits
HIS3200 History of Health Care in America 3 quarter credits
POL1000 The Politics of American Government 6 quarter credits
PSYC1000 Introduction to Psychology 6 quarter credits
PSYCH2700 Child Development
PSYCH2740 Adult Development and Aging 3 quarter credits
SOC1000 Introduction to Human Society 6 quarter credits
SOC2000 Cultural Diversity 6 quarter credits
SOC3400 Social Deviance 6 quarter credits

Accounting CPA Online Program | Courses - Capella University

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General Education Requirements

Choose 45 quarter credits with a minimum of 6 quarter credits from each category; see General Education Courses.

Required course:

MAT2001
Statistical Reasoning

This course introduces fundamental concepts of elementary statistics, including descriptive statistics, methods of counting, probability distributions, approximations, estimation, and hypothesis testing. Learners use these concepts to apply and interpret statistical results.

6 quarter credits

Additional Program Requirements

BUS1003
Developing Business Thinking †

Learners in this course begin to build and strengthen the knowledge, skills, and abilities needed to succeed in a bachelor of science degree program and the workplace. Learners develop and demonstrate business thinking and, in particular, evaluate case studies to acquire and broaden their knowledge of the creation of an organization. In addition, learners expand organizational, information literacy, critical-thinking, and problem-solving skills and apply an understanding of ethics, team behaviors, and effective business writing. For BS in Business learners only. Learners who are determined to need additional support developing academic and professional writing and reading skills based on academic assessment must take BUS1003 during their first quarter. Cannot be fulfilled by transfer or prior learning assessment.

6 quarter credits

 

Core courses

 

42 quarter credits

BUS3003
Developing a Business Perspective ‡

In this course, learners build and strengthen the knowledge, skills, and abilities needed to succeed in their program and the workplace. Learners engage in interactive activities that help them develop and demonstrate a business perspective and expand their organizational, research, critical-thinking, and problem-solving skills. Other topics include ethics, team relationships, project creation, and writing effectively for business. For BS in Business learners only. Learners may only earn credit for BUS3003 or BUS3006 or BUS3007. Prerequisite(s): BUS1003. Cannot be fulfilled by transfer or prior learning assessment.

6 quarter credits
-or-
BUS3007
Developing a Business Perspective §

In this course, learners build and strengthen the knowledge, skills, and abilities needed to succeed in their program and the workplace. Learners engage in interactive activities that help them develop and demonstrate a business perspective and expand their organizational, research, critical-thinking, and problem-solving skills. Other topics include ethics, team relationships, project creation, and writing effectively for business. For BS in Business learners only. Learners may only earn credit for BUS3003 or BUS3006 or BUS3007. Must be taken during the learner’s first quarter. Cannot be fulfilled by transfer or prior learning assessment.

6 quarter credits
BUS3011
Fundamentals of Management

In this course, learners acquire and demonstrate fundamental principles of management and their relevance to organizations. Learners analyze how planning, organizing, controlling, and leading influence managerial roles. Learners also integrate current management practices and future trends and determine ways to apply management skills to all businesses and professions. Learners who have received credit for BUS3010 may not take BUS3011.

3 quarter credits
BUS3012
Fundamentals of Leadership

This course is an introduction to principles of leadership behavior and their application in business and community settings. Learners develop and demonstrate awareness of the characteristics, styles, and practices necessary for effective leadership. Learners who have received credit for BUS3010 may not take BUS3012.

3 quarter credits
BUS3021
Fundamentals of Business Law

In this course, learners explore and articulate the influences on businesses of statutory, contract, and legal entity law. Learners evaluate the historical underpinnings and origins of the court system’s ability to adjudicate commercial disputes. Learners also develop and demonstrate their legal vocabulary, an understanding of core legal concepts, and basic legal research skills.

3 quarter credits
BUS3022
Fundamentals of Supply Chain Management

This course is an introduction to modern concepts and practices of efficient supply chain management. Learners build their knowledge of and demonstrate the relevance of supply chain design in support of organizational strategy and explore ways to manage an effective supply chain. Through the use of case studies, learners also analyze existing supply chain systems and recommend improvements.

3 quarter credits
BUS3030
Fundamentals of Marketing and Sales

In this course, learners focus on the fundamentals of marketing and sales, including market research and planning, product differentiation and positioning, marketing communications, differences between consumer and business markets, and relational marketing and sales strategy. Learners demonstrate course competencies by preparing and presenting a marketing and sales plan and a corresponding marketing and sales strategy for a simple product offering.

6 quarter credits
BUS3040
Fundamentals of Human Resource Management

This course is a survey of the human resources management (HRM) field and its function and role in the organization. Learners develop their knowledge of fundamental HRM principles and demonstrate competencies in areas such as compensation and benefits, legal requirements, and training and development.

6 quarter credits
BUS3050
Fundamentals of Organizational Communication

This course helps learners develop and demonstrate competence in their understanding and application of the fundamentals of organizational communication; the interrelationship of organizational communication, symbols, culture, and performance; effective communication practices in relationships internal and external to the enterprise; and ways these factors contribute to successful organizational performance. Learners also analyze ways organizational communication factors are interrelated and function in an enterprise.

6 quarter credits
BUS3061
Fundamentals of Accounting

This course is an introduction to the accounting function in modern business organizations. Learners define accounting terminology and explore its application to accounting principles. Learners also applyaccounting cycle strategies to business financial events and prepare financial statements from accounting system data. Learners who have received credit for BUS3060 may not take BUS3061.

3 quarter credits
BUS3062
Fundamentals of Finance

In this course, learners gain and apply finance basics including the time value of money concepts, stock and bond valuation techniques, and capital budgeting processes. Learners also demonstrate ways the relationship of domestic and global financial environments affect financial markets. Learners who have received credit for BUS3060 may not take BUS3062.

3 quarter credits

 

Specialization courses

 

48 quarter credits

BUS4060 *
Financial Accounting Principles

This course focuses on financial accounting principles and ways accounting information is used to assess an organization’s financial performance. Learners evaluate the relationship between business events and accounting systems and analyze an organization’s financial structure. Prerequisite(s): BUS3060 or BUS3061.

6 quarter credits
BUS4061 *
Managerial Accounting Principles

In this course, learners identify the role of accounting as it relates to managing an organization, then analyze accounting systems and financial statements. Learners also apply sound budgeting and time value of money principles from a managerial perspective. Prerequisite(s): BUS4060.

6 quarter credits
BUS4062 *
Intermediate Financial Accounting Topics and Trends

Learners in this course develop and exercise a working knowledge of financial accounting theory and practice using Generally Accepted Accounting Principles (GAAP) and Financial Accounting Standards Board (FASB) pronouncements. Learners acquire financial reporting skills and apply financial statement conceptual frameworks to prepare financial statements. Prerequisite(s): BUS4060.

6 quarter credits
BUS4063 *
Advanced Financial Accounting Topics and Trends

In this course, learners analyze and apply advanced financial accounting concepts and consolidated financial statement information. Learners also evaluate the influence of global money markets and demonstrate knowledge of partnership and corporate accounting issues and governmental entities. Prerequisite(s): BUS4062.

6 quarter credits
BUS4064 *
Cost Accounting for Planning and Control

This course emphasizes the role of cost and managerial accounting in the planning, control, and performance evaluation of business organizations. Learners examine the theory and practice of business control and identify strategic aspects within business decision cycles. Prerequisite(s): BUS4061.

6 quarter credits
BUS4065 *
Income Tax Concepts and Strategies

In this course, learners build and strengthen their knowledge of fundamental concepts of individual, partnership, and corporate income taxation and tax-related transactions. Learners examine events that affect tax decisions, apply tax guidelines, and analyze tax forms. Prerequisite(s): BUS4060.

6 quarter credits
BUS4068 *
Contemporary Auditing Using Investigative Accounting Practices

In this course, learners analyze the various types of financial and forensic audits, and the environment surrounding financial and forensic auditing. Learners also assess the background, practice and methods of conducting an audit, and ancillary services offered during an examination. Finally, learners use previously acquired accounting knowledge and investigative skills to render opinions and answer financial questions. Prerequisite(s): BUS4063.

6 quarter credits
BUS4070 *
Foundations in Finance

Learners in this course analyze principles of financial decision making and ways global economic conditions affect financial theory and decision-making processes. Learners also evaluate and apply finance principles using financial tools. Prerequisite(s): BUS3060 or BUS3062.

6 quarter credits

Accounting CPA

In addition, choose 12 quarter credits from the following courses:

BUS4110 *
Forensic Accounting

In this course, learners examine the field and practice of forensic accounting and expose accounting crimes such as fraudulent financial reporting, money laundering, and computer and cybercrime. Learners also gain an understanding of courtroom procedures and analyze expert testimony, litigation support, commercial damages, and business valuation. Prerequisite(s): BUS4068, BUS4115.

3 quarter credits
BUS4111
Ethics in Accounting

This course covers the revised AICPA Code of Professional Conduct that governs the behavior of accountants. Learners analyze and apply the conceptual framework and the principles and rules within the code. 

3 quarter credits
BUS4112 *
Accounting Research

Learners in this course develop and practice a working knowledge of how to conduct accounting, auditing, and tax research. Learners use the FASB Accounting Standards Codification; accounting, auditing, and tax databases; AICPA, PCAOB, and IRS libraries; and other online tools to conduct research. Prerequisite(s): BUS4062, BUS4065, BUS4068.

3 quarter credits
BUS4113 *
International Accounting

This course covers the International Accounting Standards Board (IASB) pronouncements, with particular focus on International Financial Reporting Standards (IFRS), International Accounting Standards (IAS), and Standard Interpretation Committee (SIC) interpretations. Learners identify key differences between U.S. Generally Accepted Accounting Principles (GAAP) and IFRS, and demonstrate knowledge of the impact on financial statement preparation and presentation. Prerequisite(s): BUS4062.

3 quarter credits
BUS4114 *
Government and Nonprofit Accounting

In this course, learners build an understanding of the accounting methodology and reporting requirements put in place by the Government Accounting Standards Board (GASB) and the Financial Accounting Standards Board (FASB) for governments and nonprofit organizations. Learners also examine A-133 reporting requirements and gain the knowledge and skills necessary to prepare Form 990. Prerequisite(s): BUS4062.

3 quarter credits
BUS4115
Business Law in Accounting

Learners in this course acquire and demonstrate a working knowledge of the Uniform Commercial Code. Learners also investigate the CPA’s common law duties and liability to clients and third parties, federal securities regulation and liability of CPAs under federal securities laws, and debtor-creditor relationships. Other topics include the federal regulation of business such as antitrust, copyright, patents, money laundering, labor, employment, and the Employee Retirement Income Security Act (ERISA). 

6 quarter credits

 

Elective courses

 

27║quarter credits

 

Choose any undergraduate courses.

 

Capstone course

 

6 quarter credits

Taken during the learner’s final quarter:

BUS4993
Business Capstone Project

The capstone project is the culmination of the BS in Business degree program. Learners demonstrate their technical and applied business knowledge and competencies along with critical-thinking and communication skills. Learners also formulate ideas for a new business product or service, create a vision, and develop a strategic plan that describes how to implement their concept. For BS in Business learners only. Must be taken during the learner’s final quarter. Cannot be fulfilled by transfer or prior learning assessment

6 quarter credits

 

 

Total

 

 

180 quarter credits

* Denotes courses that have prerequisite(s). Refer to the descriptions for further details.

† Learners who are determined to need additional support developing academic and professional writing and reading skills based on academic assessment must take BUS1003 during their first quarter.

‡ Learners who have completed BUS1003 are required to take BUS3003.

§ Learners who are not required to take BUS1003 are placed in BUS3007.

║ Learners enrolled in the Accounting CPA must complete 27 quarter credits of additional undergraduate courses. However, those learners enrolled in the Accounting CPA who have completed BUS1003 choose only 21 quarter credits of additional undergraduate courses.

Completion of Accounting CPA courses alone will not meet the educational requirements to be eligible to sit for the CPA exam or to become licensed certified public accountants. Graduates will need to complete additional credits and/or degrees outside of Capella. Each state has minimum credit requirements and specific course requirements that exceed Capella’s graduation requirements. Learners seeking a CPA license will need to evaluate their Capella coursework to determine how their state’s educational requirements can be fulfilled. State licensing regulations and professional standards vary; learners are responsible for understanding and complying with the requirements of the state in which they intend to work.

Accounting CPA Online Program | Courses - Capella University

What Can I Expect?

Each unit consists of readings, discussions, and other activities you will be expected to complete throughout the week. Assignments are due on Sundays, though not every course requires an assignment each week.

In each course, you will receive a detailed scoring guide that describes expectations for every graded assignment.

Grades are based on your participation in weekly reading discussions and completion of assignments. You will also be assessed on your ability to demonstrate an understanding of expected outcomes for your program or specialization. These outcomes are based on the needs and performance standards of your field or discipline.

Accounting CPA Online Program | Courses - Capella University

Transfer Credits

There are many ways to reduce tuition costs, including transferring credits which can help save time and money. You can transfer up to 135 credits into this specialization.

Accounting CPA Online Program | Courses - Capella University

Take an individual course

Whether you're completing additional credits for your own education, want to see if online learning is right for you, or are simply interested in a specific topic, you can enroll in many of Capella's online courses without committing to a degree program. We recommend speaking with an enrollment counselor to discuss your goals and ensure that the credits you earn now may be applicable to a Capella degree program.

Learn more about individual courses.

Accounting CPA Online Program | Courses - Capella University

Concentrations

If you have elective courses in your specialization, you may be able to use them to fulfill both your degree and concentration requirements at the same time. However, completing a concentration may extend your total credits beyond the requirements of your degree. Concentrations available for this specialization include:

  • Accounting
  • Business Intelligence
  • Finance
  • Health Care Management
  • Human Resource Management
  • Management Leadership
  • Marketing
  • Project Management

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