Program Requirements
A minimum of 57 credits is required including 18 credits of Tool Courses, the 12-credit Accounting Nucleus:
| Code | Title | Credits |
|---|---|---|
| Tool Courses | ||
| ACC 201 | Introduction to Financial Accounting | 3 |
| ACC 202 | Introduction to Managerial Accounting | 3 |
| ECON 202 | Microeconomics | 3 |
| Select one of the following: | 3-4 | |
| College Algebra (GT-MA1) | ||
| Precalculus (GT-MA1) | ||
| Calculus I (GT-MA1) | ||
| One of the following: | 3 | |
| Statistics for Business and Economics | ||
| Probability and Statistics (GT-MA1) | ||
| One of the following: | 3 | |
| Spreadsheets and Analysis | ||
| Professional Computer Skills | ||
| Accounting Nucleus | ||
| ACC 301 | Intermediate Financial Accounting I | 3 |
| ACC 302 | Intermediate Financial Accounting II | 3 |
| ACC 320 | Advanced Management Accounting | 3 |
| ACC 350 | Income Tax | 3 |
| Total Credits | 30-31 | |
And the following:
| Code | Title | Credits |
|---|---|---|
| Major Requirements | ||
| ACC 340 | Accounting Information Systems | 3 |
| ACC 410 | Auditing | 3 |
| ACC 450 | Advanced Financial Accounting | 3 |
| ACC 498 | Accounting Ethics | 3 |
| BUAD 210 | Foundations of Business Law | 3 |
| BUAD 270 | Principles of Marketing | 3 |
| BUAD 315 | Advanced Business Law | 3 |
| BUAD 360 | Managerial Finance | 3 |
| One of the following: | 3 | |
| Organizational Behavior | ||
| Human Resource Management | ||
| Total Credits | 27 | |
Capstone Course Requirement
ACC 498 Accounting Ethics will fulfill the capstone requirement for the Accounting Comprehensive Major: Professional Emphasis.
Western Watershed General Education Requirements
Students must complete all Western Watershed General Education requirements to graduate.
Graduation Requirements
Undergraduate programs require a minimum of 120 semester credits for graduation. Of those 120 credits, 40 credits must be in upper-division courses (those marked 300 and above). Fifteen of these 40 upper-division credits must be earned in courses that are part of the standard or comprehensive major program being pursued.
Students are expected to review all graduation requirements, which can be found in the Western Undergraduate Catalog: Graduation Requirements.
Sample Plan
Degree Plans are for planning purposes. They reflect a suggested plan to complete the degree in a projected timeframe per program of study.
"Western Watershed Course(s)” refers to a course from the Tributaries area of the Western Watershed program. These courses should be chosen in consultation with the student’s advisor.
| Year One | ||
|---|---|---|
| Fall | Credits | |
| WWGE 101/102/103/104 | Headwaters (select one) | 2 |
| ENG 102 | Writing and Rhetoric I (GT-CO1) | 3 |
| MATH 140 | College Algebra (GT-MA1) | 3 |
| BUAD 101 | Business of Life | 3 |
| Western Watershed Course(s) | 3-4 | |
| Credits | 14-15 | |
| Spring | ||
| BUAD 220 | Spreadsheets and Analysis | 3 |
| ECON 202 | Microeconomics | 3 |
| ENG 103 | Writing and Rhetoric II (GT-CO2) | 3 |
| Western Watershed Course(s) | 6-7 | |
| Credits | 15-16 | |
| Year Two | ||
| Fall | ||
| ACC 201 | Introduction to Financial Accounting | 3 |
| ECON 216 | Statistics for Business and Economics | 3 |
| Western Watershed Course(s) | 6 | |
| ECON 201 | Macroeconomics (GT-SS1) | 3 |
| Credits | 15 | |
| Spring | ||
| ACC 202 | Introduction to Managerial Accounting | 3 |
| Western Watershed Course(s) | 9 | |
| Elective | 3 | |
| Credits | 15 | |
| Year Three | ||
| Fall | ||
| ACC 301 | Intermediate Financial Accounting I | 3 |
| ACC 340 | Accounting Information Systems | 3 |
| BUAD 210 | Foundations of Business Law | 3 |
| BUAD 360 | Managerial Finance | 3 |
| Western Watershed Course(s) | 3 | |
| Credits | 15 | |
| Spring | ||
| ACC 302 | Intermediate Financial Accounting II | 3 |
| ACC 320 | Advanced Management Accounting | 3 |
| BUAD 270 | Principles of Marketing | 3 |
| BUAD 315 | Advanced Business Law | 3 |
| WWGE 301/302/303/304 | Delta (select one) | 1 |
| Western Watershed Course(s) | 3 | |
| Credits | 16 | |
| Year Four | ||
| Fall | ||
| ACC 350 | Income Tax | 3 |
| ACC 410 | Auditing | 3 |
| ACC 450 | Advanced Financial Accounting | 3 |
| Elective | 6 | |
| Credits | 15 | |
| Spring | ||
| ACC 415 | Information Technology Auditing | 3 |
| ACC 498 | Accounting Ethics | 3 |
| BUAD 333 | Organizational Behavior | 3 |
| Electives | 6 | |
| Credits | 15 | |
| Total Credits | 120-122 | |
Western is committed to doing our part to provide each student a clear path to graduation. This four‐year degree plan is a sample map for fulfilling requirements in the major and General Education. The pathway that you take to your degree may differ somewhat from this illustration, depending on where you start and the detours and side trips you may take along the way. You are responsible for ensuring your overall, upper division, and major‐specific credits as well as GPA requirements are fulfilled for graduation.