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. The program 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

The 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 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.

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
• 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 149 credits, including:

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

Business Foundation

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

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

The Communication & Critical Thinking requirements include:

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

Accounting Core

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

Operations Concentration

The Operations Concentration requires:

• MGMT 313 - Teamwork Basics
• OPS 460 - Designing and Improving Lean Operations
• OPS 461 - Project Management
• OPS 468 - Global Supply Chain Strategy
• Choose one course from:
  • ACCT 421 - Accounting Analytics
  • ACCT 435 - Seminar in Cost Management
• Two OPS electives

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