Accounting, BA

College of Business and Economics

What is the Study of Accounting?

Accounting is an important tool used by managers of organizations to plan, control and report financial activity. A thorough knowledge of Accounting is necessary to understand the operation and financial condition of any business, non-profit organization or governmental agency. In addition, the Accounting curriculum provides a foundation for students who plan to take examinations to become a Certified Public Accountant (CPA) or Certified Management Accountant (CMA).

Why Should I Consider this 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, accounting systems, taxation or cash management.

How to Declare:

Pre-major: Status is granted to students who have confirmed admission to WWU, completed 45 credits, and earned a GPA of 2.5 overall or 2.75 in the foundation courses they have completed.

Full major: Students must have completed the following requirements:

  • Confirmed admission to WWU and have 45 credits or be in the CBE Distinguished Scholars program.
  • Be in good academic standing with the University and meet one of the following GPA requirements: Either: 1) a minimum GPA of 2.75 in the eight Foundation Courses listed below, including grades from transfer courses and Advanced Placement credit or 2) a cumulative GPA of at least 2.50 in all college-level course work including transfer work.
  • Foundation courses:
    • MATH 157 Calculus with Applications to Business and Economics
    • ACCT 240 Financial Accounting ECON 206 Introduction to Microeconomics
    • ACCT 245 Managerial Accounting ECON 207 Introduction to Macroeconomics
    • DSCI 205 Business Statistics MGMT 271 Law and the Business Environment
    • MIS 220 Intro: Business Computer Systems w/lab (or equivalent, or exam)

Provisional major: Major status is granted provisionally to students who are completing their last foundation course(s) and would be eligible for full major status upon successful completion of their current course work.

How to apply: For consideration as a pre-major, provisional major or full major, complete the online application form at: http://www.cbe.wwu.edu/College/Applications.asp.

Advising tips: 1) Complete MATH 157 and DSCI 205 requirements early; 2) For information regarding the MIS 220 Equivalency Exam see the Department of Decision Sciences website for test-out information: http://www.cbe.wwu.edu/dsci/MIS220Exam.asp 3) Meet with your faculty advisor (assigned following admission to the major).

Coursework

Foundation Courses:

  • 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 (or equivalent)

Accounting Core Courses:

  • 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 IncomeTaxation I
  • ACCT 461 Auditing Theory and Practice
  • ACCT 470 Law of Commercial Transactions

Advanced Business Core Courses:

  • One course from:
    • MGMT 492 - Entrepreneurial Problems
    • MGMT 495 - Strategic Management

12 upper-division Accounting credits under advisement

  • 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-. The CF and WP courses must be taken within CBE and can be completed as part of the above required and elective courses, prior to graduation. Consult the Timetable of Classes for the specific course sections that fulfill the CF and WP requirements
  • Accounting and Business majors must complete a minimum of 90 credits in areas other than accounting and business administration.

GURs:

These courses are offered within this major and may be used to satisfy GUR or Writing Proficiency Requirements.

  • QSR: MATH 157
  • SSC: ECON 206, 207; MGMT 271
“Western’s accounting program boasts many features that set it amongst some of the region’s most distinguished curriculums. Though, where its resources and reputation help it rival other programs, the caliber and accessibility of its faculty make it truly exceptional. Their interest in the success of their students goes beyond just meeting department expectations or furthering the legacy of the institution. Accounting professors and administrators alike have a demonstrated interest in helping students, as individuals, fulfill their own aspirations. This genuine care and availability liken Western’s accounting program more to a community than an assembly line.”

- Andrew Kangiser, Student

Sample Careers

  • Certified Public Accountant
  • Revenue Agent
  • Auditor
  • Fraud Examiner
  • Cost Analyst
  • Estate Planner
  • Controller
  • FBI Agent

Department

Contact

Scholarships

Dean’s Office
Parks Hall 419
360-650-3896
cbe@wwu.edu

Department Chair:

Professor George Sanders
PH 451A
360-650-4811
George.Sanders@wwu.edu

Academic Department Manager:

Marty Hitchcock
PH 451
360-650-3202
Marty.Hitchcock@wwu.edu

Related Majors

Economics/Accounting, BA