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Accounting

Professor: Kuhn (coordinator), Robison

Associate Professor: Galley, Kinder

Accounting has been called "the language of business." As with any language, to comprehend its meaning one must not only read it, write it, and speak it but understand the context in which it is communicated as well. Students learn accounting in a liberal arts environment. Specifically, the accounting program develops students' technical competencies while stressing critical thinking and analytical abilities as well as written and oral communication skills. The importance of ethical considerations and the significance of the interdisciplinary nature of societal problems are emphasized as we help students prepare for careers in public accounting, private industry, government, and related executive and managerial opportunities.

MAJOR REQUIREMENTS: ACC 211 , 212 , 321 , 331 , 332 , 341 , 471 , BUS 302 , ECN 101 , 102 , BUS/MTH 131 or MTH 151 , and MTH 225 . Also one of the following courses: ACC 342 , 351  , 361  , or 431 .

The department requires that the following courses be completed at Washington & Jefferson College by all students majoring in accounting: ACC 211, 212, ECN 101, 102, BUS/MTH 131, and MTH 225.  When these courses are required as prerequisites for other departmental courses a grade of C or better is required to satisfy the prerequisite. A student admitted to the College after having completed these courses at another college or university must petition the chair of the department for special consideration in order to waive this requirement and transfer any of the required courses to his or her major at W&J.  While not required, the department encourages the students to complete an internship in accounting.

MINOR REQUIREMENTS: ACC 211 , 212 , 331 , 332 , ECN 101 , and one 300- or 400-level ACC course.  

The department requires that ACC 211, 212, and ECN 101 be completed at Washington & Jefferson College by all students who minor in accounting. A student admitted to the College after having completed these courses at another college or university must petition the chair of the department for special consideration in order to waive this requirement and transfer any of these required courses to his or her minor at W&J. While not required, the department encourages the student to complete an internship in accounting. 

NOTE: Students majoring or minoring in Accounting may not also major or minor in Business Administration. Students majoring in Accounting may obtain a minor in Economics, but not a double major in Economics or Financial Economics.

CPA EXAM AND LICENSURE REQUIREMENTS

Most states now require a baccalaureate degree and 150 semester hours of credit for licensure as a C.P.A. Additionally, within the 150 semester-hour requirement, many states require a specific number of semester hours in accounting and some require a specific number of semester hours in business (as distinct from accounting).  

Since the typical undergraduate degree requires the completion of 120 to 128 semester hours, the 150 hour requirement demands effectively, in many cases, an additional academic year of coursework. However, upon meeting W&J's graduation requirement of 32 semester and 2 Intersession courses, and the physical education/wellness requirement, students are awarded 140 semester hours of credit. Thus, W&J graduates need only 10 additional hours of credit to satisfy the requirement. These additional hours may be obtained through additional undergraduate courses at W&J or other institutions, or through courses taken as part of a graduate program. Subject to satisfying credit-hour requirements in accounting and business as mandated by some states, these additional hours do not necessarily need to be in accounting and business. 

The requirements of W&J's accounting major are designed to preserve the flexibility needed for students to avail themselves of the breadth of educational opportunities offered by the liberal arts. The requirements of the major are sufficient to provide a foundation for entry into the accounting profession.  

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