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Des Moines

BS Accounting

The Department of Accounting helps our students learn foundation knowledge and skills in accounting that will aid them in private, government, or non-profit careers or prepare them for additional education for public accounting careers. The faculty at CWU places a great emphasis upon practical accounting as well as the underlying theoretical concepts. Most faculty members hold advanced degrees in business, CPA certificates, and have had practical experience in public and/or private accounting.

Major public accounting firms recruit at CWU. In recent years, CWU has placed many of its Accounting graduates with national CPA firms in the Northwest. Major industrial firms and government  agencies either recruit on our campuses or have contacts with the Accounting faculty. In addition, CWU graduates do well in passing the CPA examination.

Central Washington University Accounting students, within 120 days of obtaining a degree and 225 total credits, or completing the MPA at CWU, are qualified to sit for the CPA exam. Registration for the examination is made through the State Board of Accountancy, Olympia, Washington on the web site at

Application Process

Application for Admission to Central Washington University is available on our website at Submit official electronic transcripts to CWU-Ellensburg and a hard copy to CWU-Des Moines from any colleges or universities you have attended. Submit a final official transcript once your Direct Transfer Associate Degree (DTA) is posted or required preadmission coursework is complete.

Upon admission to Central Washington University, students must apply and be admitted to the major before enrolling in 300- and 400-level coursework in the College of Business (CB). Applicants must participate in a mandatory orientation activity as part of the application process. CB application forms are available at the mandatory orientation. The completed application must be accompanied by transcripts that reflect all prior college work. Applicant must also have completed all university general education requirements, or complete a DTA, or have post-baccalaureate status.

Admission Requirements

At the time of application to the Accounting major, the pre-admission coursework or their equivalents must be complete. A cumulative GPA of 2.5 in the pre-admission requirements must be achieved with a minimum grade of “C-” (1.7) in each course, along with a minimum cumulative GPA of 2.5 in all collegiate study.

Students who have met all of the admission requirements will be admitted unless the number of applicants exceeds available space. In that case, acceptance will be competitive, based on a selection index.

Graduation Requirements

A minimum of 180 quarter credits is required for a baccalaureate degree. Central allows a maximum of 135 quarter (90 semester) credits to transfer from regionally accredited four-year institutions, including no more than 105 quarter (70 semester) credits of lower-division (100-200 level) coursework from a regionally accredited community college. A minimum of 60 credits of upper-division study is required.

To graduate with an accounting degree, the department requires a cumulative GPA of at least 2.0 in upper-division accounting courses completed at CWU, in addition to the university GPA requirements that apply to all CWU major programs.


Preadmission CourseworkCredits
ENG 101Composition I5
ENG 102Composition II5
ACCT 251Financial Accounting5
ACCT 252Managerial Accounting (may require two courses to meet equivalent)5
BUS 221Introductory Business Statistics5
BUS 241Legal Environment of Business5
ECON 201Principles of Economics Micro5
ECON 202Principles of Economics Macro5
MATH 130Finite Mathematics (or other college level math course approved by the accounting department chair)5
MATH 153, 154, 170, 172, or 1735
Business Core
FIN 370Introductory Financial Management5
MGT 382Principles of Management5
MGT 489Strategic Management5
MKT 362Essential Marketing Concepts5
SCM 310Supply Chain Management5
Select one of the following:5
ACCT 455Accounting Information Systems 
MIS 386Management Information Systems 
Communication Requirement
Select one of the following:4-5
ADMG 385Business Communications and Report Writing (5) 
COM 345Business and Professional Speaking (4) 
ENG 310Technical Writing (4) 
Accounting Requirements
ACCT 305Cost Accounting5
ACCT 346Income Tax Accounting I5
ACCT 350Intermediate Accounting I5
ACCT 351Intermediate Accounting II5
ACCT 352Intermediate Accounting III5
ACCT 460Auditing5
Electives selected from the following:10
 ACCT 405, ACCT 430, ACCT 446, ACCT 450, ACCT 455*, ACCT 461, ACCT 484**, BUS 341 
*May not be used as an elective if taken in place of MIS 386.
**ACCT 484, if taken, should be completed no later than fall of senior year.


For more detailed information, visit the College of Business website.

Accounting Transfer Academic Program Plan (PDF)