Program Overview

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Introduction to the Accounting Program

The Accounting program at Western Washington University is designed to provide students with a comprehensive education in accounting, preparing them for successful careers in professional accounting. The program requires 153 credits minimum and includes a blend of accounting and analysis-based business coursework, as well as an internship requirement.

Program Description

The BS in Accounting curriculum provides an integrated approach to prepare students to take the Certified Public Accountant (CPA) exam and also prepares students for a business environment that increasingly demands effective communication, critical thinking, understanding of diversity in the workplace, and the ability to analyze data. The program aims to equip students with the knowledge and skills necessary to understand the operation and financial condition of any business, non-profit organization, or governmental agency.

Learning Competency Goals

The program has several learning competency goals, including:

• 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 Bachelor of Science in Accounting at Western Washington University prepares students for success in professional accounting, which requires the CPA exam and 225 credits. Accounting majors are increasingly required to go beyond being the preparer of information and are being relied upon to provide insights from the data. This requires an increased knowledge of the business environment, technology, statistics, critical analysis, and strong communication.

Student Resources

• Department website: Accounting
• Career Services Center: Connect major to a career
• Sample Careers: Public Accounting Auditor, Internal Auditor, Private Accounting, Fraud Examiner, Chief Financial Officer, Controller

Admission and Declaration Process

To declare an Accounting major, students must complete the online application form. The admission criteria include:

• 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

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 program requires a minimum of 153 credits, including:

• Business Foundation (30 credits)
• Business Core (30 credits)
• Communication & Critical Thinking
• Accounting Core (48 credits)
• Additional Requirements

Business Foundation

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

Business Core

• BUS 310 - Introduction to Professional & Career Readiness
• BUS 410 - Professional & Career Readiness as a College Graduate
• DSCI 305 - Applied Business Statistics and Analytics
• FIN 341 - Principles of Finance
• MGMT 311 - Introduction to Management and Organizational Behavior
• MGMT 319 - Communication Skills for Managers
• MGMT 495 - Strategic Management
• MKTG 380 - Principles of Marketing
• OPS 360 - Operations Management

Communication & Critical Thinking

• Writing (4 credits minimum)
• Interpersonal (3 credits minimum)
• Critical Thinking (6 credits minimum)
• Diversity & Society (4 credits minimum)

Accounting Core

• ACCT 321 - Accounting Information Systems I
• ACCT 331 - Cost Management
• ACCT 341 - Intermediate Accounting Theory and Practice I
• ACCT 342 - Intermediate Accounting Theory and Practice II
• ACCT 343 - Intermediate Accounting Theory and Practice III
• ACCT 375 - Taxation and Business Decisions
• ACCT 441 - Advanced Financial Accounting
• ACCT 461 - Auditing Theory and Practice
• ACCT 470 - Law of Commercial Transactions
• ACCT 491 - Bachelor of Science in Accounting Internship

Additional Requirements

• Take one Communication Focus (CF) course and a minimum of three writing proficiency points in approved upper-division writing proficiency courses (WP) at WWU with a minimum grade of C-.
• Accounting and Business majors must complete a minimum of 90 credits in areas other than accounting and business administration.

Economics Concentration

The Economics Concentration requires 28 credits, including:

• ECON 303 - The History of Economic Thought
• ECON 306 - Intermediate Microeconomics
• ECON 307 - Intermediate Macroeconomics
• Four ECON electives, two of which must be 400-level electives

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