Accounting

The accounting program 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 2.5 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 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 their elective 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.


The Core Curriculum of the School of Business Administration

School of Business Administration majors are required to complete the University core curriculum, detailed below, I-V, and the School of Business Administration core, which consists of 62 credits, identified in items VI-XXIII. Additionally, upper division requirements from the specific business major must be completed. General electives complete the 128 semester credit hours needed for a diploma. University and Business School core courses at the 100 and 200-level should be completed by the end of the sophomore year.

  1. Thought & Expression (7 credits): ENGL 101, SPCO 101, and PHIL 101 (preferably taken in the same semester).
  2. Philosophy (9 credits): PHIL 201, PHIL 301, and PHIL 400- level elective.
  3. Religious Studies (9 credits): RELI 100, RELI 200, and RELI 300 levels: one course from each level.
  4. Mathematics (3-4 credits): MATH 114, MATH 148, or MATH 157.
  5. English Literature (3 credits): ENGL 102, ENGL 103H, ENGL 105, or ENGL 106.
  6. Business Computing (2 credits): BUSN 111.
  7. Fine Arts (3 credits): any VART, MUSC, or THEA.
  8. History (3 credits): HIST 101, HIST 102 or HIST 112.
  9. Science (3 credits): any BIOL, CHEM, or PHYS.
  10. Social Sciences (3 credits): any CRIM, HIST, POLS, PSYC, or SOCI.
  11. Accounting (6 credits): ACCT 260 and ACCT 261.
  12. Economics (6 credits): ECON 201 and ECON 20
  13. Business Statistics (3 credits): BUSN 230.
  14. Information Systems (3 credits): BMIS 235.
  15. Business Composition (2 credits): BUSN 270.
  16. Business Law (3 credits): BUSN 283.
  17. Finance (3 credits): BFIN 320.
  18. Management (4 credits): MGMT 350 and MGMT 351.
  19. Marketing (3 credits): MKTG 310.
  20. Operations Management (3 credits): OPER 340.
  21. Strategy (3 credits) BUSN 481.
  22. Comprehensive Exam (0 credit): BUSN 499.
  23. Non-business electives (9 credits).

Students admitted with more than 45 semester credits may receive a waiver of one of the following School of Business core requirements: HIST 101, HIST 102, or HIST 112; social science elective; science elective; or fine arts elective.