Dec 06, 2022  
2022-23 Western Washington University Catalog 
2022-23 Western Washington University Catalog

Accounting, BA

Department of Accounting, College of Business and Economics

100 credits


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).

The college’s expectation is that students will meet the following Learning Goals and Objectives through this degree program:

 Learning goals  Learning objectives
1. Understanding of business and economics Demonstrate breadth of knowledge and skills in general business and economics
  Demonstrate disciplinary knowledge and skills
2. Effective communication skills Produce quality business documents
  Deliver a professional quality presentation supported by appropriate technology
3. Ethical and legal perspective Analyze problems using an ethical perspective
  Analyze the legal implications of business decisions
4. Creative problem solving and
critical thinking
Critically analyze problems
  Generate multiple alternative solutions
  Defend resolutions to problems
5. Quantitative skills Solve business problems using quantitative techniques

Why Consider an Accounting 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, risk management, advisory services, accounting systems, taxation, or cash management.

 Contact Information

CBE Admissions & Scholarships
Dean’s Office
Parks Hall 419

Department Chair
Audrey Taylor
Parks Hall 451A

Major Information:
Academic Department Manager

Morgan Freed
Parks Hall 451

 Sample Careers

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

 Major/Career Resources

How to Declare (Admission and Declaration Process):

How to apply: Students who meet the requirements will be assured of admission if space is available in the department program of choice. For consideration as a pre-major, provisional major or full major, complete the online application form at:

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.

Students with pre-major status may only enroll for foundation or core courses listed. Their progress will be monitored by the College and they will attain full major status upon successfully completing the foundation courses and meeting the admission criteria above.

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.
  • Students must be in good academic standing with the University.

Students who meet the requirements will be assured of admission if space is available in the department program of choice. For economics and manufacturing and supply chain management admissions requirements, see the appropriate sections of this catalog.

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.


Advanced Business Core Courses

  • One course from:

  • Credits: 4
  • Credits: 4
  • 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.

  • Note: ACCT 490 may not be substituted for a required or elective Accounting course.