May 04, 2026  
2026-2027 Western Washington University Catalog 
    
2026-2027 Western Washington University Catalog

Accounting, BA

Location(s): WWU - Bellingham


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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 operations 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.

Student Resources

Department website: Accounting

Contact information: Harry Werber, Academic Department Manager, Parks Hall 451, 360-650-2195, werberh@wwu.edu

Degree Works: Current students should also log on to Degree Works to check student-specific program progress.

Career Services Center: Connect major to a career

Sample Careers: Certified Public Accountant, Certified Management Accountant, Revenue Agent, Auditor, Fraud Examiner, Cost Analyst, Estate Planner, State Auditor, Controller, FBI Agent

How to Declare (Admission and Declaration Process):

Category of Major : Major with minimum requirements

Open majors can be declared by new and continuing students in good standing without additional requirements. All students are eligible for Direct Admission to Major at the time of admission to the university, subject to space availability.

Students who began their studies at WWU before the 2026-2027 academic year may declare their major by completing the Student Academic Declaration & Change Form and meeting the major’s retention requirements (if applicable).

Retention Standards

To remain in good standing, students must meet the following academic requirements:

  • Maintain a minimum WWU cumulative GPA of 2.50.
    • Students whose cumulative GPA falls below 2.50 will receive an academic warning and have one quarter to raise their GPA to 2.50 or higher.
    • Students whose cumulative GPA remains below 2.50 for two or more consecutive quarters will be dropped from CBE and will not be readmitted until their cumulative WWU GPA is 2.50 or higher.
  • Students whose cumulative GPA fall below 2.00 will be dismissed immediately from CBE and will not be readmitted or permitted to register for CBE major restricted courses until their cumulative WWU GPA is 2.50 or higher.

Transfer students admitted without a WWU GPA (i.e., no graded coursework at WWU at the time of admission) are admitted to both WWU and CBE. They must maintain the GPA described in the retention standards above to remain in good standing.

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.

Requirements (100 credits)


Advanced Business Core Courses (4 credits)


  • One course from:

  • Credits: 4
  • Credits: 4
  • 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 Browse Classes for the specific course sections that fulfill the CF and WP requirements.

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

Upper-Division Electives (12 credits)


❑ 12 upper-division accounting credits under advisement.

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