Apr 23, 2024  
2023-2024 Undergraduate Catalog 
    
2023-2024 Undergraduate Catalog

Accounting Major, BS


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The bachelor of science in accounting is designed for students who will begin their careers with business, government, or not-for-profit organizations. Graduates with the bachelor of science 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 faculty mentor for details.

NOTE: The bachelor of science degree is NOT sufficient by itself to enable students to pursue the CPA (Certified Public Accountant) license, see below for our graduate certificates.

Students wishing to begin their career with a professional accounting firm and pursue their CPA (Certified Public Accountant) license, need to obtain the equivalent of a “5th year” of coursework. We recommend that CPA-seeking students complete the Master of Professional Accountancy (MPA) to get the 225 total credits needed to sit for the CPA exam:

  1. Our 45-credit Master of Professional Accountancy provides accounting students with the advanced training, skills, and knowledge necessary to achieve the CPA designation and enter a career in the financial sector.
  2. 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.
  3. Our 24-credit graduate professional tax practice certificate covers advanced skills and content that is tested on the Enrolled Agent (EA) Exam, which allows EAs to legally represent their clients before the IRS (the only others who may do so are licensed CPAs 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.

Admission Requirements
Students can apply to the major as part of their application to CWU, via their MyCWU account, or by emailing CBAdvising@cwu.edu and will be approved for entry to the major once they have completed the College of Business Agreement to Policies.

Program Requirements
To graduate with an accounting major, students must:

  • Earn at least 45 credits at CWU and meet all CWU graduation requirements, including grade point average requirements that apply to all CWU major programs.
  • Earn a minimum 2.0 grade point average in all upper-division accounting courses applied toward major requirements (accounting upper-division GPA requirement).
  • Take a minimum of 37 credits in courses applied toward major requirements at CWU, 17 of which must be upper-division accounting (ACCT) credits.
  • Earn a minimum grade of C (2.0) in ACCT 251 and ACCT 252 and a minimum grade of C- (1.7) in all other foundation and core courses.
  • Earn a minimum grade of C (2.0) in ACCT 350, ACCT 351, and ACCT 352 to progress in the course sequence.
  • Elective options may require higher minimum grades or different pre-requisites, please review course pre-requisites carefully when planning.
  • Accounting majors cannot minor in business.

When selecting a statistics (BUS 221 or MATH 211) option, students are strongly encouraged to select BUS 221 unless transferring a course to meet the requirement.

For policies that apply to all College of Business programs and requirements, as well as program learner outcomes, please see College of Business .

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: 126


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 will have both a designated online only option and an in-person or hybrid option.

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