Accounting Degree Program

Study accounting and earn your bachelor’s degree at Wayne State College in Nebraska.

Accounting degree concept

Explore the Accounting degree program

If you have a head for numbers and heart for business, the Accounting degree program at Wayne State College may be the path for you. Your educational experiences here will not only equip you to manage and analyze financial information, but also prepare you for a career where others ask you for advice on important decisions because you will often understand the business better than anyone else.

Class activities and projects promote development of what you need for success in the accounting profession, beyond technical skills in accounting, tax, and auditing. These include verbal, writing, social, and technology skills.

Through this program, Wayne State strives to build professionals of high integrity for placement in business, public accounting firms, governmental entities, or non-profit organizations.

Bottom line, realize that a wide variety of accounting career opportunities exists, that accounting graduates are in high demand, and that Wayne State College is here to foster your growth as a future business professional.

View program courses  Download program fact sheet (PDF)

Fast facts

Degree options:


Delivery format: On campus (Wayne)


Program credit hours: 69

  • Business foundation (21 credit hours)
  • Business core (27 credit hours)
  • Accounting concentration (21 credit hours)

Note: Students must also take 30 credit hours of General Studies courses. A total of 120 credit hours are needed to graduate from WSC. Additional majors or minors can be added to help meet graduation requirements.


School: Business and Technology


Department: Business and Economics

Prepare for your future

Opportunities and outcomes

Accounting topics covered

  • Cost analysis, budgeting, and forecasting
  • Preparation of financial statements for business operations
  • Application of accounting standards for external financial reporting
  • Principles of income tax laws and individual income tax returns
  • Concepts and practice of auditing, attestation, and assurance services
  • Computer literacy for accounting software
     

Student learning outcomes

  • Demonstrate an understanding of the core areas of business, which includes accounting, economics, management, quantitative business, finance, marketing, legal environment, information systems, and international
  • Demonstrate effective skills in written and oral communication in business settings
  • Work effectively in a team environment
  • Apply ethical frameworks to formulate management decision alternatives

Career Scholars Program

Students majoring in Accounting are eligible to take part in the Career Scholars Program. The Career Scholars Program offers a generous scholarship package while you embark on a unique cooperative education journey starting your freshman year at Wayne State. During your time here, you’ll participate in career readiness activities, job site visits, job shadowing, and more - all while learning the fundamentals of professional practice. After three years on campus, you’ll complete your senior year by working at a paid job in your chosen field. Job locations include Norfolk or Grand Island, Neb., where you'll live in community housing with fellow Career Scholars students.

Career Scholars Program

Accounting internships

Our outstanding Career Services Office is available to help you find accounting internships and career opportunities. Students recently completed internships at the following locations:

  • Cruise & Associates
  • HBE, LLP
  • Henjes, Conner & Williams, P.C.
  • Herley & Reinke Accounting, P.C.
  • HorsePower Brands
  • Ketel Thorstenson, LLP
  • Norfolk Iron and Metal
  • Sehi and Associates, P.C.
  • Wells Enterprises
  • Williams & Company, P.C.

Career services and internships

Graduates of the Accounting degree program work in their chosen field using the skills they learned while at Wayne State College. Each year, eager employers welcome WSC graduates into their organizations.

Jobs of recent graduates:

  • Accountant – Nucor (Norfolk, Neb.)
  • Account Manager – Ledgers, Inc. (Watertown, S.D.)
  • Credit Analyst – Midwest Bank (Norfolk, Neb.)
  • General Ledger Accountant – Northstar Services (Wayne, Neb.)
  • Loan Specialist – Madison County Bank (Norfolk, Neb.)
  • Payroll Specialist – FMS Solutions (Norfolk, Neb.)
  • Records Keeper – McMill CPAs & Advisors (Norfolk, Neb.)
  • Staff Accountant – Henjes, Conner & Williams (Sioux City, Iowa)
  • Tax Associate – Ketel Thorstenson, LLP (Spearfish, S.D.)

Public disclosure of student achievement

    Percent of WSC graduates  employed or in grad school within 6 months of graduation

    job or grad school placement rate
    within six months of graduation

    Data based on most recent
    employment outcomes survey


     

    After graduating from Wayne State College, recent grads pursued advanced degrees at the following schools:

    2024-25 Estimated Annual Cost of Attendance

    $196

    cost per credit hour

    Tuition: $5,880

    Fees: $2,290.50

    Food plan: $4,690

    Housing: $4,730

    Total: $17,590.50
    These figures do not include indirect cost estimates. To view a breakdown of estimated additional costs you may incur while attending WSC that are not billed to your student account, visit the Cost of Attendance page.
    Cost of attendance

    Most Affordable College in Nebraska

    - College Affordability Guide, 2024

    Wayne State is considered the most affordable four-year college or university in Nebraska. With same rates for in- and out-of-state students, our tuition guarantee, and our generous scholarship packages, it is clear to see how WSC earned the title. In fact, the average remaining annual cost of attendance for 2024-25 is $2,268 for undergraduate students after financial aid and scholarships.

    Accounting degree program courses

    Students must complete the business foundation, business core, and accounting concentration courses. A total of 120 credit hours are needed to graduate from WSC. Additional majors or minors can be added to help meet graduation requirements.
     

    21

    Business
    foundation
    credits

    +
    27

    Business
    core
    credits

    +
    21

    Accounting
    concentration
    credits

    =
    69

    Total
    program
    credits

    Business foundation courses (21 credits)

    You must complete each of the foundation courses (below) with a grade of "C" or better, and accumulate at least 45 semester credit hours before taking the business core courses. You may otherwise receive conditional admission to the Business Administration program with approval from the Department of Business and Economics Admission Committee.

    • Credits: 3

      Description: Development of critical communication skills used in business and industry. Emphasis on assisting Business students to become more effective and efficient writers. Includes instructions, reports, memos, and letters.

      Prerequisite: ENG 102 Composition Skills

    • Credits: 3

      Description: Introduction to the study of law, the law of contracts, agency and employment, negotiable instruments, personal property and bailments, and the laws governing the sale of goods.

    • Credits: 3

      Description: A study of the following statistical tools as applied to the business and economic milieu: collection and presentation of data, distributional measurements, probability and sampling, statistical inferences, linear regression and correlation, analysis of variance, and selected nonparametric statistics.

      Prerequisite: MAT 105 Intermediate Algebra, or General Studies math requirement

    • Credits: 3

      Description: A study of the role of accounting in the business environment. Emphasis is on applying basic terminology, concepts, processes, and outputs of the modern accounting system; development of an understanding of the nature and purpose of the major financial statements; and development of the ability to evaluate financial accounting information in problem-solving and decision making.

    • Credits: 3

      Description: Continuation of BUS 240 Accounting I. Emphasis is on further study of items reported within major financial statements and development of the ability to evaluate managerial accounting information in problem-solving and decision making.

      Prerequisite: BUS 240 Accounting I

    • Credits: 3

      Description: In this course, the principal macroeconomic measurements of national production; unemployment and inflation will be introduced. Theories of how these measures interact and how they are influenced by activity in households, businesses, the federal government, and the Federal Reserve System, as well as the impact of international trade, will also be studied.

    • Credits: 3

      Description: In this course, the principal microeconomic market model of supply and demand will be studied. Additional topics introduced to add to our understanding of the basic model will include resource allocation concepts, production and cost theory, consumer theory, and market structure conditions.

    Business core courses (27 credits)

    • Credits: 3

      Description: Develops the management art and science of planning, organizing, actuating, and controlling through people to make ideas materialize within economic constraints of a business enterprise. Develops ability to construct policy, to make scientifically sound decisions within that policy, and to establish ethical procedures to insure organized productive effort to intended objectives. Develops a management attitude, outlook, and ability.

    • Credits: 3

      Description: Survey of the problems and opportunities involved in conducting business operations across national boundaries. Analysis of the concepts, tools, institutions, and environmental factors controlling international flows of money, personnel, information, goods, and services.

    • Credits: 3

      Description: This course facilitates students in conquering the essential concepts of product, price, promotion, distribution, segmentation, ethics, and social responsibility, while addressing the evolving digital and social media influences. The fundamentals will be stressed allowing for useful decision processes by managers while encouraging the development of the marketing specialist as one of the key decision makers in a firm. Marketing is critical to implementing strategy, gaining competitive advantages, and ensuring positive organizational results.

    • Credits: 3

      Description: A study of the financial function within a business enterprise. Areas addressed include financial analysis, working capital management, capital budgeting, sources and forms of long-term financing, financial structure, and cost of capital.

      Prerequisites: BUS 226 Business Statistics, and BUS 241 Accounting II or BUS 142 Survey of Accounting

    • Credits: 3

      Description: Successfully managing operations is vital to the long-term viability of every type of organization. This course provides a broad overview of issues in operations and supply chain management emphasizing a strategic orientation toward design and improvement issues. Specific topics include competitiveness; operations strategy; quality management; statistical process control; design of products, services, processes, and facilities; forecasting; supply chain management; logistics; project management; inventory management; lean production; and scheduling.

    • Credits: 3

      Description: This course will examine theoretical structures that shape or influence Western thought and review specific professional codes of ethics relevant to business majors. Students will learn a decision-making framework for examining and articulating well-reasoned positions on ethical issues in business.

    • Credits: 3

      Description: This course focuses on public, administrative, and regulatory law, and the relationship of business to the legal structure. Topics include employee and consumer protection, environmental regulation, labor law, monopolies, price-fixing, and the regulation of domestic and international trade.

    • Credits: 3

      Description: Involves analysis of cases in which knowledge from basic courses in marketing, accounting, finance, management, and economics is integrated and applied. Demonstrated interrelationship between the functions of business, complexities of business problems, and strategic management models are addressed.

      Prerequisites: BUS 270 Principles of Marketing, BUS 322 Managerial Finance, BUS 352 Operations and Supply Chain Management, or instructor approval; and completion of 105 semester credit hours

    • Credits: 0

      Description: This course requires students to demonstrate or report their level of achievement of the student learning objectives developed for the Business Administration major foundation, core, and concentration courses. Various assessment measures such as surveys, comprehensive exams, and capstone projects will be used to gather student data. Completion of this course is a graduation requirement. Graded S/N.

      Prerequisite: Completion of 100 semester credit hours

    • Credits: 3

      Description: Emphasis is on providing breadth of knowledge in the organizational concepts and considerations surrounding the use of information systems technologies such as computer systems and communications systems. Topics include role of information systems in managerial functions, general systems theory, design and implementation of Management Information Systems (MIS), decision support systems, expert systems, and artificial intelligence.

    Accounting concentration courses (21 credit hours)

    • Credits: 3

      Description: Study of cost management systems and how accounting information is used within organizations to solve problems, make decisions, and define organizational strategies. Topics include cost determination for products, services, processes, departments, and activities; budgeting; performance evaluation; situational analysis and decision making; and professional ethics.

      Prerequisite: BUS 241 Accounting II

    • Credits: 3

      Description: An analysis of the modern accounting system with emphasis on design, documentation, and implementation of an appropriate accounting system for a firm. The course includes a study of a firm’s information needs and internal control requirements, the use of microcomputer software packages, and the use of the case (or project) technique requiring both written and oral presentation of results.

      Prerequisite: BUS 340 Internal Financial Reporting

    • Credits: 3

      Description: In-depth study of accounting theory and practice with particular emphasis on reporting via the four financial statements. Extensive coverage of the statement of cash flows as well as reporting for cash; receivables; inventories; property, plant, and equipment; and intangibles. Includes an introduction to accounting standards research and an introduction to international accounting standards.

      Prerequisite: BUS 241 Accounting II

    • Credits: 3

      Description: In-depth study of accounting theory and practice with particular emphasis on researching and applying accounting standards to various business situations. Coverage of reporting for current liabilities, bonds, equity, leases, deferred income tax, and post-employment benefits. Includes application of international accounting standards.

      Prerequisite: BUS 347 External Financial Reporting

    • Credits: 3

      Description: Introduction to the concepts and practice of accounting professional services including audits, other attestation services, and other assurance services. Topics include independence standards, professional standards, materiality, the audit risk model, engagement planning, substantive tests and test of controls, evidence accumulation, and evaluation and results reporting.

      Prerequisite: BUS 348 External Financial Reporting Standards

    • Credits: 3

      Description: General knowledge of the principles of income tax laws and sufficient knowledge of the technical aspects thereof to acquire competency in the preparation of individual income tax returns.

    • Credits: 3

      Description: Focus is on further developing accounting and business skills that will add value to organizations. These include financial analysis skills, financial forecasting skills, research (of professional standards) skills, decision modeling skills, decision-making skills, communication skills, teamwork skills, and strategic thinking skills. Involves analysis of case situations in which knowledge from courses in financial accounting and cost accounting are integrated and applied.

      Prerequisites: BUS 340 Internal Financial Reporting and BUS 348 External Financial Reporting

    Popular pairings

    Many students at Wayne State will add a second major or a minor to complement their program of study or to focus their studies on a specific topic. Students who recently majored in Accounting at Wayne State also paired this major with one or more of the following programs:  

    View all majors and minors

    Related programs

    Students interested in the Accounting program may also be interested in:

    Professional Accountancy (B.A. or B.S.)
    Finance (B.A. or B.S.)
    Economics (B.A. or B.S.)
    Accounting MBA

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