Program Overview

Introduction to the Accounting Program

The Accounting program at Western Washington University is designed to provide students with a comprehensive understanding of accounting principles, practices, and theories. Accounting is an essential tool used by managers of organizations to plan, control, and report financial activity. A thorough knowledge of accounting is necessary to understand the operations and financial condition of any business, non-profit organization, or governmental agency.

Learning Competency Goals

The Accounting program aims to achieve the following learning competency goals:

• Demonstrate breadth of business knowledge
• Produce quality business documents
• Analyze problems using an ethical perspective
• Analyze the legal implications of business decisions
• Critically analyze problems and defend resolutions
• Solve business problems using quantitative techniques
• Apply a global perspective in conducting business
• Identify and analyze social consequences of business activities
• Understand the importance of environmental sustainability

Why Consider an Accounting Major?

The Accounting major offers a broad program of accounting courses, which, coupled with required and elective courses in Economics and Business Administration, provides the graduate with a sound foundation for an accounting career or post-graduate studies. The Accounting graduate can expect to find employment in a number of areas, including private business, public accounting, not-for-profit organizations, or governmental units. Typical work may include areas such as cost analysis, taxation, auditing, risk management, advisory services, accounting systems, taxation, or cash management.

Student Resources

• Department website: Accounting
• Career Services Center: Connect major to a career
• Sample Careers: Certified Public Accountant, Certified Management Accountant, Revenue Agent, Auditor, Fraud Examiner, Cost Analyst, Estate Planner, State Auditor, Controller, FBI Agent

Admission and Declaration Process

How to Apply

Students who meet the requirements will be assured of admission if space is available in the department program of choice. For consideration as a pre-major, provisional major, or full major, complete the online application form.

Pre-major

Students who have not completed their foundation course work may apply to the College and be given pre-major status. Pre-major status is granted to students who are at least sophomore level, or who have been identified as top quintile students, and who, at the time of application, meet the following requirements:

• Minimum of a 2.50 cumulative college-level GPA including all previous institutions.
• Minimum of 2.50 cumulative GPA in all courses taken at Western.
• Students must have a WWU cumulative GPA of 2.00 or higher to be considered in good academic standing with the University.

Full Major

For admission to the College of Business and Economics as a full major (except majors in economics and manufacturing and supply chain management), a student must meet the following requirements:

• Minimum of 2.50 cumulative GPA after having completed all foundation courses. The cumulative GPA is calculated on all college-level course work completed by the student, including any transfer work.
• Minimum of 2.50 cumulative GPA in all courses taken at Western.
• Students must be in good academic standing with the University.

Grade Requirements

A grade of C- or better is required for a student’s major or minor courses, and supporting courses for majors and minors.

Program Requirements

The Accounting program requires a minimum of 100 credits.

Foundation Courses (30 credits)

• ACCT 240 - Financial Accounting (4 credits)
• ACCT 245 - Managerial Accounting (4 credits)
• DSCI 205 - Business Statistics (4 credits)
• ECON 206 - Introduction to Microeconomics (4 credits)
• ECON 207 - Introduction to Macroeconomics (4 credits)
• MATH 157 - Calculus with Applications to Business and Economics (4 credits)
• MGMT 271 - Law and the Business Environment (4 credits)
• MIS 220 - Introduction to Business Computer Systems (2 credits) (or equivalent)

Accounting Core Courses (32 credits)

• ACCT 341 - Intermediate Accounting Theory and Practice I (4 credits)
• ACCT 321 - Accounting Information Systems I (4 credits)
• ACCT 342 - Intermediate Accounting Theory and Practice II (4 credits)
• ACCT 375 - Taxation and Business Decisions (4 credits)
• ACCT 343 - Intermediate Accounting Theory and Practice III (4 credits)
• ACCT 331 - Cost Management (4 credits)
• ACCT 461 - Auditing Theory and Practice (4 credits)
• ACCT 470 - Law of Commercial Transactions (4 credits)

Business Core Courses (22 credits)

• BUS 310 - Introduction to Professional & Career Readiness (1 credit)
• BUS 410 - Professional & Career Readiness as a College Graduate (1 credit)
• FIN 341 - Principles of Finance (4 credits)
• MGMT 311 - Introduction to Management and Organizational Behavior (4 credits)
• MGMT 319 - Communication Skills for Managers (4 credits) (or another course under department advisement)
• MKTG 380 - Principles of Marketing (4 credits)
• OPS 360 - Operations Management (4 credits)

Advanced Business Core Courses (4 credits)

• One course from:
  • MGMT 492 - Entrepreneurial Problems (4 credits)
  • MGMT 495 - Strategic Management (4 credits)

Upper-Division Electives (12 credits)

• 12 upper-division accounting credits under advisement.

University Graduation Requirements

• General University Requirements
• Writing Proficiency Requirement (WP)
• 180 Minimum Total Credits
• 60 Minimum Upper Division Credits
• Residency Requirement
• Minimum Grade Requirements
• Final Quarter Requirement