WESTERN OREGON UNIVERSITY

DIVISION OF BUSINESS AND ECONOMICS

ACCOUNTING FOCUS PROGRAM

To focus in Accounting at Western Oregon University, 24 upper division credit hours in accounting are required. Completion of these courses will help qualify the student to sit for the Certified Public Accountant (CPA*) and/or Certified Management Accountant (CMA**) exams.

ACCOUNTING COURSES REQUIRED FOR ALL BUSINESS MAJORS:

BA 211       Financial Accounting                     4          Fall, Winter, Spring

BA 213       Managerial Accounting                  4          Fall, Winter, Spring        BA 211

ACCOUNTING FOCUS COURSES OFFERED:

COURSE NO.           COURSE TITLE         CR      TERM OFFERED AT WOU              PREREQUISITE

BA 317     Intermediate Accounting I             4          Fall                                           BA 213

BA 318     Intermediate Accounting II            4          Winter                                        BA 317

BA 319     Intermediate Accounting III           4          Spring                                        BA 318

BA 409     Accounting Internship                 1-12       All                                             Instructor consent

BA 421     Cost Accounting                        4          Winter                                         BA 213

BA 431     Federal Income Tax I                  4          Fall                                            BA 213

BA 432     Federal Income Tax II                 4          Winter                                        BA 431

BA 441     Advanced Accounting                 4          Fall                                            BA 319

BA 451     Auditing                                   4          Spring                                        BA 318

PLEASE NOTE:  Focus areas will not be shown on your diploma or transcripts.

* CPA see:   www.oregon.gov/BOA/

** CMA see:   www.imanet.org/ima_home.aspx