Accounting, BA

Department of Accounting, College of Business and Economics

100 credits

Introduction

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).

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 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.

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: cbe.wwu.edu/apply-cbe.

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.