Plans of Study

The Department of Accounting offers at Bachelor of Arts in Accounting, a combined Bachelor of Arts degree in Accounting/Computer Science, and a combined Bachelor of Arts degree in Economics/Accounting. 
[Note that the combined majors are not the same as double majors.]

Major - Accounting:
100 credits 

• ACCT 240, 245, 321, 331, 341, 342, 343, 375, 461, 470
• 12 upper-division accounting credits under advisement
• DSCI 205
• ECON 206, 207, 309
• FIN 341
• MATH 157
• MGMT 271, 311, 482, 495 (or 491 and 492)
• MKTG 380
• OPS 360
• Take one communication focus (CF) course and complete the upper-division writing proficiency (WP) requirement. The CF and WP courses must be taken within CBE and can be completed as part of the required and elective courses.

Download the Accounting Planning Guide (2009-10 Catalog)

Download the Accounting Planning Guide (2008-09 Catalog)

Combined Major — Accounting/Computer Science
111 credits 

• ACCT 240, 245, 321, 331, 341, 342, 343, 461
• CSCI 141, 145, 211, 241, 245, 342, 351, 442
• DSCI 205
• ECON 206, 207, 309
• FIN 341
• MATH 157
• MGMT 271, 311, 482, 495 (or 491 and 492)
• MKTG 380
• OPS 360
• Take one communication focus (CF) course and complete the upper-division writing proficiency (WP) requirement. The CF and WP courses must be taken within CBE and can be completed as part of the required and elective courses.

Download the Accounting/Computer Science Planning Guide (2009-10 Catalog)

Download the Accounting/Computer Science Planning Guide (2008-09 Catalog)

Combined Major — Economics/Accounting 
100 credits 

Accounting Minor
24 credits 

• ACCT 240, 245, 331
• ACCT 341 or 375
• 8 additional credits in accounting under advisement

Order of Courses 

• ACCT 240 Financial Accounting
• ACCT 245 Managerial Accounting (Prerequisite: ACCT 240)
• DSCI 205 Business Statistics (Prerequisite: MATH 157 or equivalent)
• ECON 206 Introduction to Microeconomics
• ECON 207 Introduction to Macroeconomics (Prerequisite: ECON 206)
• MATH 157 Calculus with Applications to Business and Economics (Prerequisite: suitable score on the MATH placement test or at least C- in MATH 156, MATH 115, or MATH 118) [Although MATH 124 may be substituted for MATH 157, MATH 157 is recommended since it is specifically targeted at business and economics applications.]
• MGMT 271 Law and the Business Environment

There are also 7 required junior- and senior-level business core courses (28 credits):

• ECON 309 Managerial Economics (Prerequisites: ECON 206, and MATH 157 or ECON 208)
• FIN 341 Principles of Finance (Prerequisites: ACCT 245, DSCI 205, and MIS 220 or equivalent)
• MGMT 311 Introduction to Management and Organizational Behavior
• MGMT 482 Business and Its Environment (Prerequisites: MGMT 271 and senior status)
• MGMT 495 Business Policy (Prerequisites: MGMT 311, OPS 360, ACCT 321 (or MIS 320), FIN 341, and MKTG 380) [Note: MGMT 495 is a "capstone" course, and therefore should be taken as close to graduation as possible. MGMT 491 and 492 can substitute for MGMT 495.]
• MKTG 380 Principles of Marketing (Prerequisites: ACCT 240, ECON 206, and MIS 220 or equivalent)
• OPS 360 Operations Management (Prerequisites: ACCT 245, DSCI 205, and spreadsheet competence)

The 5 junior-level (300 level) courses listed above (ECON 309, FIN 341, MGMT 311, MKTG 380, and OPS 360) are open to all WWU students. Therefore, students who have the prerequisites for these courses may enroll, even if they are not yet provisional or full majors in business.

There are 6 required junior-level accounting courses (24 credits):

• ACCT 341 Intermediate Accounting Theory and Practice I (Prerequisite: ACCT 245)
• ACCT 321 Accounting Information Systems I (Prerequisites: ACCT 245 and MIS 220 or equivalent skills)

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• ACCT 342 Intermediate Accounting Theory and Practice II (Prerequisite: ACCT 341)
• ACCT 375 Income Taxation I (Prerequisite: ACCT 240) 

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• ACCT 343 Intermediate Accounting Theory (Prerequisite: ACCT 342)
• ACCT 331 Cost Management (Prerequisites: ACCT 245, DSCI 205, and MIS 220 or equivalent skills)

There are 2 required senior-level accounting courses (8 credits):

• ACCT 461 Auditing Theory and Practice (Prerequisites: ACCT 321 and ACCT 343)
• ACCT 470 Law of Commercial Transactions (Prerequisite: MGMT 271)

• ACCT 421 Accounting Information Systems II (Prerequisite: ACCT 321)
• ACCT 431 Topics in Management Accounting (Prerequisite: ACCT 331)
• ACCT 435 Seminar in Cost Management (Prerequisite: ACCT 331)
• ACCT 441 Advanced Accounting Theory and Practice (Prerequisite: ACCT 343)
• ACCT 447 Accounting in Not-For-Profit Organizations (Prerequisite: ACCT 343)
• ACCT 451 International Accounting (Prerequisite: ACCT 343)
• ACCT 462 Advanced Auditing (Prerequisite: ACCT 461)
• ACCT 475 Income Taxation II (Prerequisite: ACCT 375)
• ACCT 477 Tax Research and Planning (Prerequisite: ACCT 375)
• ACCT 484 Environmental Accounting (Prerequisite or concurrent: ACCT 331, 343, 375)

Course Registration

Registering for 300- and 400-level Classes

1. If you are currently enrolled or just finished the last of your seven business foundation courses, you may need to notify the CBE office (PH 419), so that they can remove restrictions from your registration.
2. If a class is full, go to the Department of Accounting on-line waiting list at: http://www.cbe.wwu.edu/WaitingList/ACCT/ACCT-Waiting-List.asp and request permission to enroll.
3. The registration system may be "acting up" - let us (in PH 451) know if what is happening "makes no sense" and we will try to help you.

If you have been admitted to the College of Business and Economics as a pre-major, but have not finished the seven foundation courses, registration for upper-level (300 & 400) accounting classes is not available to you.  If you feel that you have a special situation and have all of the prerequisites for the course, you may contact the Academic Department Manger (PH 451) to see if it is possible to get special permission to enroll in the class.  If you are approved to register for the course, you will be given an "override" to enable you to register.

Courses available to pre-majors

Many of the 300-level business core classes are open to all WWU students. These courses are: ECON 309, FIN 341, MGMT 311, MKTG 380, and OPS 360. You may register for these classes if you have taken any required prerequisites for them.

Space availability  

The heaviest demand for classes is during the hours from 10am to 2pm. Classes offered at other times often have space. Consider enrolling for an earlier or later class. If a class is full, please continue checking "ClassFinder" on the Web. Spaces may open up as students are continually changing schedules through Phase II of registration. Also, some professors maintain a waiting list for students who wish to get into the class. You may contact the professor to see if it is possible to get permission to enroll in the class. (This is not always possible.)

Registration Appointment

Your registration appointment is the earliest time you are allowed to register.  You can still register anytime after your appointment time as long as registration is still open to other students.

Useful Registration Links

• ClassFinder: search for all open classes WWU
• Online General Catalog
• Summer Session

Internships and Work Study

Internships offer an valuable way to gain work experience. You can sample potential careers, build your resume, and learn new skills during a well-chosen internship experience.

Academic credit may be available for a significant learning experience in the practical application of academic curriculum beyond that contained in normal undergraduate coursework. Internship credit is not available for routine work, such as bookkeeping, or for VITA. Internship credits may not replace the required upper-level accounting electives. Click here for information on ACCT 490 Internship in Accounting, including the Department's Internship Policy, Internship Agreement, and Important Dates.

Work-Study Positions

The Department of Accounting has positions available each year for students who have been awarded Work-Study funds through the Student Employment Center. Majors, as well as non-majors, may work in the Department of Accounting office and assist faculty in the preparation of teaching materials, or perform as research assistants for various projects. Work-study offers the opportunity to 1) gain work experience and improve marketable skills, and 2) meet a new set of contacts who may eventually become valuable references for future employment. For more information about eligibility for work-study funds, contact the Student Employment Center. To find out about positions available in the Department of Accounting, contact the Academic Department Manager.

Applying for Graduation

When to apply for graduation

The general rule is: apply for graduation at least two quarters prior to your final quarter. For example, if you're graduating at the end of Spring Quarter, you'll need to apply for graduation during Fall Quarter. Plan to request your major evaluation as early as possible during the quarter, well in advance of graduation. See information below about how to apply for graduation.

What if I'm not sure about the quarter I'll be graduating?

Follow the process described below for a major evaluation, "How do I apply for graduation?" We will evaluate your transcript(s) and determine the coursework you have remaining for completion of your degree. We'll then be able to help you determine your quarter of graduation. You may also wish to review Graduation Requirements for the Baccalaureate Degree.

Applying for Graduation

1. Complete a Planning Sheet/Advisement Form for the Bachelor of Arts in Accounting (available outside the door of Parks Hall 451) with the courses you have taken, and make a list of all of the courses you plan to take (and what quarter you plan to take them). Remember that you must have no grade lower than a C- in any course required for the accounting major.
2. Marty Hitchcock (Academic Department Manager, Department of Accounting) does all of the senior evaluations for Accounting. Deliver the following to Marty in Parks Hall 451:
   • the Planning Sheet and,
   • if you took any of the business courses listed on the Planning Sheet at colleges or universities other than Western, copies (Xerox copies are OK) of your transcripts showing these other business courses.
3. Allow two to three weeks for Marty to complete your major evaluation, then pick it up from Marty in Parks Hall 451.
4. Turn in your major evaluation, along with Degree Application packet, to the Registrar's Office. (The Degree Application form is available online at the Registrar's Office website at http://www.wwu.edu/depts/registrar/degree_application.shtml.)

Minor in Business Administration.

The coursework for an accounting major makes you eligible for a Minor in Business Administration. If you desire to have that minor shown on your transcript, you will need to submit an application for a minor evaluation, along with an unofficial copy of your transcripts, to one of the following Business Administration departments:  Management (PH-351), or Finance and Marketing (PH-415), or Decision Sciences (PH-343).

Assistance

If you need help or any other information, contact 

or any Accounting Faculty member.

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