Accounting
The accounting major is designed to enable students to develop an understanding of, and proficiency in, accounting concepts and techniques. Building on the principles of accounting, students study financial reporting, auditing, taxation, income determination, account valuation, accounting systems, and the role of accounting in the allocation and use of resources. The program offers several career options leading to employment in business, government, and public accounting.
CPA Certificate Track
To sit for the CPA examination, Washington State requires candidates to obtain 150 semester credit hours of acceptable educational preparation. Gonzaga offers a Masters of Accountancy (MAcc) degree tailored for students who desire to fulfill the 150-hour requirement and earn a graduate degree at the same time. A student pursuing this track will, during the junior, senior, and graduate years, acquire the technical competence in the 300-level and 400-level accounting courses, while more fully developing research, communication, and presentation skills offered in graduate classes. A student planning to obtain both undergraduate and graduate degrees should work closely with a faculty advisor for proper course sequencing.
Gonzaga’s accounting majors may apply for the MAcc program during the second semester of the junior year. If accepted into the program, nine credit hours of graduate-level courses may be taken during the senior year with the permission of the accounting program coordinator. Before applying for admission, a student should have completed 75 credit hours (including ACCT 360) with a cumulative GPA of 3.2 and a grade no lower than C+ in any upper division accounting courses. The student must be admitted to the MAcc program before enrolling in any graduate courses.
Non-CPA Track
A student who does not wish to obtain CPA certification can earn the B.B.A. degree in accounting. With this degree, a student might find employment opportunities in governmental agencies, financial institutions, and industrial firms such as Boeing or Avista. The student pursuing this track is encouraged to obtain an accounting major accompanied by elective course work in information systems. Both the Certified Internal Auditor (CIA) and Certified Managerial Accountant (CMA) designations are available to students with this degree.
B.B.A. Major in Accounting: 21 credits
| Upper Division | |
| ACCT 360 Intermediate Accounting I | 3 credits |
| ACCT 361 Intermediate Accounting II | 3 credits |
| ACCT 362 Accounting Information Systems | 3 credits |
| ACCT 363 Cost Accounting | 3 credits |
| ACCT 365 Federal Taxation | 3 credits |
| ACCT 464 Auditing | 3 credits |
| ACCT- - Electives** | 3 credits |
| ** Those choosing Accounting Integration as an elective course must take both ACCT 466 and ACCT 467 concurrently. | |
| ** Accounting internships may not be counted toward the required accounting elective. | |
| ** ACCT 367 is open only to finance majors and is not considered an accounting elective. | |