Professional Accounting Major, Bachelor of Science in Business Administration (BSB)
The Professional Accounting major is designed to rigorously prepare students for careers in public accounting (CPA) firms, industry, government, and not-for-profit organizations. Several professional certificates are available to professional accounting graduates who pass competitive examinations and meet certain other requirements. For example, the Certified Public Accountant certificate, Certified Management Accountant license, or Certified Internal Auditor certificate provide professional recognition to accountants who successfully complete a comprehensive professional examination and meet an experience requirement.
Requirements to sit for the Uniform Certified Public Accountant Examination vary from state to state. Experience requirements for the license also vary from state to state. Therefore, students must obtain current information from the Board of Accountancy within the state from which they seek licensure.
The undergraduate business policies can be found on the School of Business advising page.
- ECON 200 and ECON 201 are considered supporting courses and may be used to fulfill BACRs as well as requirements for the Business Administration degree; however, these courses are not counted twice toward the total of 180 credits for graduation.
Grade Requirements for Graduation: a minimum grade ≥C in each course required for the major and a minimum GPA ≥2.5 for all upper division Business Administration core courses as well as required and elective courses taken to fulfill requirements for the major area.
| Required Business Administration Core | ||
| Lower Division Courses | ||
| ACCT 251 | PRINCIPLES OF FINANCIAL ACCOUNTING | 5 |
| ACCT 252 | PRINCIPLES OF MANAGEMENT ACCOUNTING | 4 |
| ACCT 261 | BUSINESS LAW | 4 |
| DSCI 245 | BUSINESS STATISTICS 1 | 4 |
| ECON 200 | INTRODUCTION TO MICROECONOMICS | 5 |
| ECON 201 | INTRODUCTION TO MACROECONOMICS | 5 |
| ENGL 201 | COLLEGE COMPOSITION: ANALYSIS, RESEARCH AND DOCUMENTATION | 5 |
| MATH 200 | FINITE MATHEMATICS | 5 |
| or MATH 142 | PRECALCULUS MATH II | |
| or MATH 161 | CALCULUS I | |
| or HONS 161 | CALCULUS I | |
| Upper Division Courses | ||
| DSCI 346 | BUSINESS STATISTICS 2 | 4 |
| FINC 335 | FINANCIAL MANAGEMENT | 4 |
| MGMT 326 | ORGANIZATION THEORY AND BEHAVIOR | 4 |
| MKTG 310 | PRINCIPLES OF MARKETING | 4 |
| MISC 311 | INFORMATION TECHNOLOGY IN BUSINESS | 4 |
| OPSM 330 | OPERATIONS MANAGEMENT | 4 |
| Required Professional Accounting Courses | ||
| ACCT 351 | INTERMEDIATE ACCOUNTING I | 4 |
| ACCT 352 | INTERMEDIATE ACCOUNTING II | 4 |
| ACCT 353 | INTERMEDIATE ACCOUNTING III | 4 |
| ACCT 356 | COST ACCOUNTING | 4 |
| ACCT 359 | ACCOUNTING INFORMATION SYSTEMS | 4 |
| ACCT 450 | AUDITING | 4 |
| ACCT 454 | FEDERAL INCOME TAX | 4 |
| Electives–choose two courses from the following | 8 | |
| ACCOUNTING SOFTWARE AND CERTIFICATION | ||
| EXPERIENTIAL TAX PREPARATION | ||
| ACCOUNTING CAREER PREPARATION | ||
| ACCOUNTING FOR NON-PROFIT ENTITIES | ||
| DIRECTED STUDY | ||
| PROFESSIONAL INTERNSHIP | ||
| SEMINAR | ||
| SPREADSHEET MODELING FOR BUSINESS APPLICATIONS | ||
| Required Senior Capstone | ||
| MGMT 490 | DEPARTMENT SENIOR CAPSTONE | 4 |
| Total Credits | 101 | |
Plan of Study
The following plan of study is for a student with zero credits. Individual students may have different factors such as: credit through transfer work, Advanced Placement, Running Start, or any other type of college-level coursework that requires an individual plan.
Courses could be offered in different terms, checking the academic schedule is paramount in keeping an individual plan current. Students should connect with an advisor to ensure they are on track to graduate.
All Undergraduate students are required to meet the Undergraduate Degree Requirements.
| First Year | |||||
|---|---|---|---|---|---|
| Fall Quarter | Credits | Winter Quarter | Credits | Spring Quarter | Credits |
| ENGL 101 | 5 | ENGL 201 | 5 | ECON 200 (Social Science BACR 1) | 5 |
| Humanities & Arts BACR 11 | 5 | MATH 200 | 5 | Natural Science BACR 21 | 5 |
| Natural Science BACR 11 | 5 | Humanities & Arts BACR 21 | 5 | Diversity - graduation requirement 1 | 5 |
| 15 | 15 | 15 | |||
| Second Year | |||||
| Fall Quarter | Credits | Winter Quarter | Credits | Spring Quarter | Credits |
| ACCT 251 | 5 | ACCT 252 | 4 | ACCT 261 | 4 |
| DSCI 245 | 4 | DSCI 346 | 4 | FINC 335 | 4 |
| ECON 201 (Social Science BACR 2) | 5 | MGMT 326 | 4 | MISC 311 | 4 |
| Elective - 2nd major, minor, or general elective | 4-5 | Elective - 2nd major, minor, or general elective | 4-5 | ||
| 14 | 16-17 | 16-17 | |||
| Third Year | |||||
| Fall Quarter | Credits | Winter Quarter | Credits | Spring Quarter | Credits |
| ACCT 351 | 4 | ACCT 352 | 4 | ACCT 353 | 4 |
| ACCT 356 | 4 | MKTG 310 | 4 | ACCT 359 | 4 |
| Elective - 2nd major, minor, or general elective | 4-5 | Global Studies - graduation requirement1 | 5 | Accounting Elective2 | 4 |
| Elective - 2nd major, minor, or general elective | 4-5 | Elective - 2nd major, minor, or general elective 1 | 4-5 | Elective - 2nd major, minor, or general elective | 4-5 |
| 16-18 | 17-18 | 16-17 | |||
| Fourth Year | |||||
| Fall Quarter | Credits | Winter Quarter | Credits | Spring Quarter | Credits |
| ACCT 454 | 4 | ACCT 450 | 4 | MGMT 490 (Senior Capstone - graduation requirement) | 4 |
| OPSM 330 | 4 | ACCT 495 (Accounting Elective)2 | 4-8 | Elective - 2nd major, minor, or general elective | 4-5 |
| Accounting Elective2 | 4 | Elective - 2nd major, minor, or general elective | 4-5 | Elective - 2nd major, minor, or general elective | 4-5 |
| Elective - 2nd major, minor, or general elective | 4-5 | ||||
| 16-17 | 12-17 | 12-14 | |||
| Total Credits 180-194 | |||||
- 1
University Graduation Requirements (UGR) and Breadth Area Course Requirements (BACR) courses may be less than 5 credits and additional credits may be required to reach the required 180 total credits needed to graduate. Students should connect with an advisor to ensure they are on track to graduate.
- 2
Electives–choose two courses from the approved list.
University Competencies and Proficiencies
English
Quantitative and Symbolic Reasoning
Placement and Clearance
Prior Learning/Sources of Credit AP, CLEP, IB
General Education Requirements (GER)
- Minimum Credits—180 cumulative credit hours
- 60 upper-division credits (300 level or above)
- 45 credits in residence (attendance) at Eastern, with at least 15 upper-division credits in major in residence at Eastern
- Minimum Cumulative GPA ≥2.0
Breadth Area Core Requirements (BACR)
Humanities and Arts
Natural Sciences
Social Sciences
University Graduation Requirements (UGR)
Diversity Course List
World Language (for Bachelor of Arts)
Global Studies Course List
Minor or Certificate
Senior Capstone Course List
Application for Graduation (use EagleNET) must be made at least two terms in advance of the term expected to graduate (undergraduate and post-baccalaureate).
Use the Catalog Archives to determine two important catalog years.
- The catalog in effect at the student's first term of current matriculation is used to determine BACR (Breadth Area Core Requirements) and UGR (Undergraduate Graduation Requirements).
- The catalog in effect at the time the student declares a major or minor is used to determine the program requirements.
Students who earn a BSB in Professional Accounting from EWU should be able to:
- develop awareness of diverse perspectives and cultures and their impact on the communication of accounting information in the international arena;
- generate, interpret and communicate accounting information for use in decision making;
- identify ethical issues and apply personal values and professional codes of conduct to resolve ethical issues, including social responsibility and environmental reporting issues.