May 25, 2024  
2022-2023 Undergraduate Catalog 
    
2022-2023 Undergraduate Catalog [ARCHIVED CATALOG]

Accounting Major, BS


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The B.S. in Accounting is designed for students who will begin their career with business, government, or not-for-profit organizations. Graduates with the B.S. and appropriate electives are prepared to sit for professional exams such as Certified Management Accounting (CMA), Certified Internal Auditor (CIA), Certified Fraud Examiner (CFE) and Certified Government Financial Manager (CGFM). Students should consult with their major advisor for details. 

NOTE: The B.S. degree is NOT sufficient by itself to enable students to pursue the CPA (Certified Public Accountant) license, see below on our Graduate Certificates.

Students wishing to begin their career with a professional accounting firm and pursuing their CPA (Certified Public Accountant) license, need to obtain the equivalent of a “5th year” of coursework. We recommend CPA-seeking students complete one or both of our Graduate Certificates to get the 225 total credits needed to sit for the CPA exam:

1) Our 24-credit Graduate Management Accounting Certificate provides accounting students with the advanced training, skills, and knowledge necessary to achieve the CMA designation and enter a career in managerial accounting. 

2) Our 24-credit Graduate Professional Tax Practice Certificate covers advanced skills and content that is tested on the Enrolled Agent (EA) Exam, which allows EA’s to legally represent their clients before the IRS (the only others who may do so are licensed CPA’s and Lawyers.)

CWU Accounting students who are up to 180 days prior to obtaining a degree and at least 225 quarter credits are eligible to sit for the Uniform Certified Public Accountant (CPA) examination. Washington law requires individuals wishing to sit for the CPA examination to have completed a minimum of 36 quarter credits of study in accounting and a minimum of 36 quarter credits in related business courses. (See WAC 4-30-060 for educational requirements). Registration for the examination is made through the State Board of Accountancy, Olympia, Washington www.cpaboard.wa.gov/.   

Students seeking the CPA license are encouraged to check annually with the State Board as the rules and procedures may change.

Graduation Requirements
To graduate with an accounting degree, the department requires a cumulative grade-point average of at least 2.0 for in-the-major upper-division accounting courses completed at CWU, in addition to the university grade-point average requirements that apply to all CWU major programs. Accounting majors cannot earn a business minor.

Upper-division (300-400 level) courses may be transferred toward meeting the major requirements only with the approval of the department chair and the college dean (or designee). Transfer students must earn at least 45 credits at CWU. Transfer students and post-baccalaureate students must complete at least 20 CWU in-the-major upper-division accounting credits to be eligible for the accounting degree. In addition to the 20 CWU in-the-major upper-division credits, transfer students and post-baccalaureate students must complete an additional 17 CWU in-the-major accounting major required course or elective credits to be eligible for the accounting degree. Lower-division (100-200 level) accounting or business courses cannot be transferred to meet upper-division (300-400 level) course requirements. No accounting courses are offered for challenge by examination. CWU students who desire to study abroad must have the department chair and dean pre-approve credits transferred back to the College of Business using the Credit Transfer Agreement.

Program Learner Outcomes
Upon successful completion of this program, the students will be able to:

  • Foundation knowledge and skill in the fundamental business disciplines.
  • Effective communication in written and oral business presentations.
  • Comprehension and application of ethical principles in business decisions.
  • Problems solving ability using integrative and critical assessment of business information and appropriate technical tools.
  • Career readiness through participation in co-curricular programs and activities.
  • Competency in their specialized field of study.

Select one from the following: (5 credits)


Department-Approved Electives Credits: 10


Select 10 credits from the following:

College of Business Capstone Credits: 7


Total Credits: 136


College and Department Information


Accounting Department  
College of Business  

College of Business Admission Requirements
For information on admission requirements, please go to: College of Business .

Program Codes
ACCT, ACCTP

Online Availability
The program does not have a designated online only option.

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