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 careers in professional accounting and beyond. The program emphasizes the development of critical thinking, communication, and analytical skills, as well as a strong understanding of accounting principles and practices.

Program Description

The Bachelor of Science in Accounting (BSA) program is a 153-credit degree that includes a combination of business foundation courses, accounting core courses, and elective courses. The program is designed to prepare students for the Certified Public Accountant (CPA) exam and for careers in public and private accounting.

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 BSA program 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.

Admission and Declaration Process

To declare an accounting major, students must complete an online application form. Pre-major status is granted to students who are at least sophomore level, or who have been identified as top quintile students and who 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 Admission

For admission to the College of Business and Economics as a full major, a student must meet the following requirements:

• Minimum of 2.50 cumulative GPA after having completed all foundation courses
• Minimum of 2.50 cumulative GPA in all courses taken at Western
• Be accepted into the Accounting Program
• Be accepted into the department that oversees the student’s chosen additional focus (Management Information Systems, Finance, Financial Economics, Operations, or Economics)

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 BSA program requires a minimum of 153 credits, including:

• Business Foundation (30 credits)
• Business Core (30 credits)
• Communication & Critical Thinking (minimum 13 credits)
• Accounting Core (48 credits)
• Additional Requirements (including a minimum of 90 credits in areas other than accounting and business administration)

Business Foundation Courses

The business foundation courses include:

• 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 Courses

The business core courses include:

• 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 Courses

The communication and critical thinking courses include:

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

Accounting Core Courses

The accounting core courses include:

• 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

Finance Concentration

The finance concentration requires 28 credits, including:

• FIN 440 - Investments
• FIN 441 - Intermediate Financial Management
• FIN 444 - Financial Institutions and Markets
• One elective course from:
  • FIN 448 - Portfolio Analysis and Management
  • FIN 449 - Cases in Financial Management
• Three FIN elective courses

University Graduation Requirements

The university graduation requirements include:

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