Program Overview

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 is unique in its blending of accounting with analysis-based business coursework and an internship requirement.

Program Description

The BS in Accounting curriculum provides an integrated coursework 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.

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 Bachelor of Science in Accounting 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

How to Apply

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.
• 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).
• Students who meet the requirements will be assured of admission if space is available in the department program of choice.

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

Business Foundation (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)

Business Core (30 credits)

• BUS 310 - Introduction to Professional & Career Readiness (1 credit)
• BUS 410 - Professional & Career Readiness as a College Graduate (1 credit)
• DSCI 305 - Applied Business Statistics and Analytics (4 credits)
• 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)
• MGMT 495 - Strategic Management (4 credits)
• MKTG 380 - Principles of Marketing (4 credits)
• OPS 360 - Operations Management (4 credits)

Communication & Critical Thinking

Writing (4 credits minimum)

• Choose one course from:
  • COMM 318 - Professional Communication (5 credits)
  • ENG 302 - Technical Writing (5 credits)
  • JOUR 207 - Newswriting (4 credits)
  • LIBR 201 - Introduction to Research Strategies (4 credits)
  • or other courses under department advisement

Interpersonal (3 credits minimum)

• Choose one course from:
  • COMM 101 - Fundamentals of Speech (4 credits)
  • COMM 220 - Communication Theory (5 credits)
  • COMM 224 - Small Group Processes (4 credits)
  • COMM 228 - Organizational Communication (5 credits)
  • COMM 306 - Conference & Event Planning (5 credits)
  • COMM 308 - Communication and Fundraising (5 credits)
  • COMM 327 - Interpersonal Communication (5 credits)
  • COMM 331 - Advanced Public Speaking (3 credits)
  • or other courses under department advisement

Critical Thinking (6 credits minimum)

• Choose two courses from:
  • COMM 235 - Introduction to Argumentation and Debate (4 credits)
  • PHIL 112 - Introduction to Philosophy: Ethics and the Good Life (3 credits)
  • PHIL 114 - Introduction to Philosophy: Knowledge and Reality (3 credits)
  • PHIL 115 - Introduction to Philosophy: Ethics and the Environment (3 credits)
  • PHIL 120 - Critical Thinking (3 credits)
  • or other courses under department advisement

Diversity & Society (4 credits minimum)

• Choose one course from:
  • COMM 225 - Communication, Diversity and Controversy (4 credits)
  • COMM 240 - Media Studies (5 credits)
  • COMM 244 - Advocacy Through Media (5 credits)
  • COMM 260 - Communication, Identity and Difference (5 credits)
  • COMM 325 - Intercultural Communication (5 credits)
  • DIAD 205 - Disability, Diversity, and the Mass Media (4 credits)
  • JOUR 190 - Introduction to Mass Media (5 credits)
  • JOUR 340 - History of U.S. Journalism (4 credits)
  • MGMT 481 - Diversity, Equity & Inclusion at Work (4 credits)
  • PSY 116 - Human Sexuality (5 credits)
  • PSY 119 - Psychology of Gender (4 credits)
  • SOC 269 - Race and Ethnic Relations (5 credits)
  • or other courses under department advisement

Accounting Core (48 credits)

• ACCT 321 - Accounting Information Systems I (4 credits)
• ACCT 331 - Cost Management (4 credits)
• ACCT 341 - Intermediate Accounting Theory and Practice I (4 credits)
• ACCT 342 - Intermediate Accounting Theory and Practice II (4 credits)
• ACCT 343 - Intermediate Accounting Theory and Practice III (4 credits)
• ACCT 375 - Taxation and Business Decisions (4 credits)
• ACCT 441 - Advanced Financial Accounting (4 credits)
• ACCT 461 - Auditing Theory and Practice (4 credits)
• ACCT 470 - Law of Commercial Transactions (4 credits)
• ACCT 491 - Bachelor of Science in Accounting Internship (2-4 credits) (4 credits required)
• Two ACCT electives

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.

Management Information Systems Concentration (28 credits)

• MIS 321 - Systems Analysis and Design (4 credits)
• MIS 322 - Business Applications Development (4 credits)
• MIS 421 - Business Database Development (4 credits)
• MIS 495 - Corporate Information Systems Management (4 credits)
• Choose one course from:
  • MGMT 313 - Teamwork Basics (4 credits)
  • OPS 461 - Project Management (4 credits)
• Two MIS 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