Accounting — Operations Concentration, BS

Department of Accounting, College of Business and Economics

149 credits (minimum)

Introduction

Accounting data and information are used by organizations to plan, monitor, control, and report financial activity. Knowledge of accounting is necessary to understand the operation and financial condition of any business, non-profit organization, or governmental agency. 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?

WWU’s 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. The BS in Accounting is unique in the blending of accounting with analysis-based business coursework, and an internship requirement. The students graduating from the program are uniquely prepared for successful careers in public and private accounting that increasingly require systems and financial analysis.

How to Declare (Admission and Declaration Process):

How to apply: 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.
• 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 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.

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.