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Accounting

Bachelor of Arts

Degree Type

Major, Minor

Department

School of Business

At its most basic level, accounting is recognizing, recording and analyzing the financial effects of business activities. In today’s technologically driven and complex world, this involves more than just a calculator. To understand and communicate the flow of financial information in an organization, accountants must not only understand business and accounting principles, they must also reckon with ethics, up-to-the-minute technologies and the global marketplace. Accounting is the “language of business,” making it one of the most versatile business majors.

Program Overview

Become fluent in the language of business and finance.

The comprehensive curriculum will prepare you for success in accounting-related fields by providing a strong foundation in the practices of accounting and a general understanding of how businesses operate. As one of the most versatile business majors, you’ll be prepared for a successful career as a chief financial officer, financial consultant or an independent certified public accountant.

A practical education

Former Western President, Dr. Greg Salsbury lectures students during a Behavioral Finance course.

Program Requirements

At Western, course rotations are crafted to encompass a variety of subject fields for a comprehensive education and versatile degree. For required courses and degree plans, visit the official University Catalog. Below is a general overview of courses at Western Colorado University related to this area of study.

Program Requirements

All standard majors require a minor in a second discipline or a second major.

A minimum of 42 credits is required including 18 credits of Tool Courses and the 12-credit Accounting Nucleus:

Tool Courses
ACC 201Introduction to Financial Accounting3
ACC 202Introduction to Managerial Accounting3
ECON 202Microeconomics3
Select one of the following:3-4
MATH 140
College Algebra (GT-MA1)
MATH 141
Precalculus (GT-MA1)
MATH 151
Calculus I (GT-MA1)
One of the following:3
ECON 216
Statistics for Business and Economics
MATH 213
Probability and Statistics
One of the following:3
BUAD 220
Spreadsheets and Analysis
CS 120
Professional Computer Skills
Accounting Nucleus
ACC 301Intermediate Financial Accounting I3
ACC 302Intermediate Financial Accounting II3
ACC 320Advanced Management Accounting3
ACC 350Income Tax3
Total Credits30-31

And the following:

Major Requirements
ACC 498Accounting Ethics (Capstone)3
BUAD 210Legal Environment of Business3
Select two of the following:6
ACC 340
Accounting Information Systems
ACC 410
Auditing
ACC 450
Advanced Financial Accounting
ACC 460
Advanced Income Tax
Total Credits12

Capstone Course Requirement

ACC 498 ACCOUNTING ETHICS will fulfill the capstone requirement for the Accounting Major: Standard Program.

Graduation Requirements

Undergraduate programs require a minimum of 120 semester credits for graduation.  Of those 120 credits, 40 credits must be in upper-division courses (those marked 300 and above).  Fifteen of these 40 upper-division credits must be earned in courses that are part of the standard or comprehensive major program being pursued.

Students are expected to review all graduation requirements, which can be found in the Western Undergraduate Catalog: Graduation Requirements.

Plan of Study Grid
Year One
FallCredits
BUAD 101Business of Life3
ENG 102Academic Writing (GT-CO1)3
Gen Ed Natural Sciences w/lab4
HWTR 100First Year Seminar1
MATH 140College Algebra (GT-MA1)3
Credits14
Spring
BUAD 220Spreadsheets and Analysis3
ECON 202Microeconomics3
Gen Ed Arts & Humanities3
Gen Ed Natural Sciences w/lab4
Elective Elective course3
Credits16
Year Two
Fall
ACC 201Introduction to Financial Accounting3
COM 202Academic Writing and Inquiry (GT-CO2)3
ECON 216Statistics for Business and Economics3
Gen Ed Arts & Humanities3
Gen Ed Social Sciences3
Credits15
Spring
ACC 202Introduction to Managerial Accounting3
Elective Minor course3
Gen Ed Arts & Humanities3
Gen Ed Natural Sciences3
Gen Ed Social Sciences3
Credits15
Year Three
Fall
ACC 301Intermediate Financial Accounting I3
ACC 340Accounting Information Systems3
BUAD 210Legal Environment of Business3
Elective Accounting Elective3
Elective Minor course3
Credits15
Spring
ACC 302Intermediate Financial Accounting II3
ACC 320Advanced Management Accounting3
Elective Accounting Elective3
Elective Minor course3
Elective Minor course3
Credits15
Year Four
Fall
Elective Elective course6
Elective Minor course6
Elective Elective OR Minor course3
Credits15
Spring
ACC 498Accounting Ethics3
Elective Elective course12
Credits15
Total Credits120

Spotlight

Accounting

Ouray Walker

Student

“I came in thinking, ‘I’m going to major as a ski bum,’ but Western opened my eyes to there is more in life than just skiing.”

Accounting

Doug Carlson

Alumni

"Since leaving Western, Doug has co-founded FIJI Water, served as senior vice president and chief financial officer of Aspen Ski Co., and run publishing and resort businesses."

Accounting

Chance Chase

Alumni

“Western’s Professional Land & Resource Management program was exactly what I needed, and I was thrilled to have found it."

Careers

Career preparation starts your first year at Western and is the primary focus of every degree.

Visit Career Services in Library 120 or online to discover your interests, define your goals, and land the career of your dreams.

The data below is automatically collected by Burning Glass Technologies, a firm that sources job market data and provides analytics. The statistics illustrate general trends in U.S. careers, but do not precisely represent every job and salary.

Scholarships

Eligibility

  • Full-time students of any class
  • 2.0 GPA or greater
  • Preference given to students majoring in Business, Accounting, or Economics

Description

This scholarship is provided by the Billmeyer family in memory of Matthew Billmeyer “79.”

Award depends on funds available.

Selected by: The School of Business

Application:

Contact The School of Business for scholarship application and deadline information.

970.943.2019 | Borick Business Building 213

Eligibility

  • Business or Accounting majors
  • Complete 60 credit hours of coursework (30 hours at Western)
  • Be among top five as ranked by overall GPA

Description

The scholarship is provided by friends to honor Dr. Binford when he retired from Western as Professor and Chairman of the Division of Business.
Amount will be determined based on funds available. Two awards annually.

Application:

Contact The School of Business for scholarship application and deadline information.
970.943.2019 | Borick Business Building 213

Selected by: The School of Bussines

Eligibility

  • Declared majors in Business, Accounting or Economics who are U.S. citizens
  • Full-time student
  • 3.4 GPA or higher
  • Must demonstrate academic promise and financial need
  • Preference given to students actively involved in The School of Busine

Description

This scholarship is provided by Steven Borick ’75.

Awards based on funds available

Selected by: The School of Business

Application:

Contact The School of Business for scholarship application and deadline information.

970.943.2019 | Borick Business Building 213.

Eligibility

  • Full-time junior or senior Accounting majors
  • 3.0 GPA or greater
  • Demonstrate academic promise

Description

This scholarship is provided by the family of Denver Cherry.

Award depends on funds available.

Selected By: The School of Business

Application:

Contact The School of Business for scholarship application and deadline information.

970.943.2019 | Borick Business Building 213

Eligibility

  • Declared majors in Business Administration
  • Full-time students
  • Junior or senior status
  • 2.0 – 2.5 GPA preferred
  • Students need to be recommended by one or more Western Business division faculty
  • Preference given to members of Delta Sigma Pi, New York Residents, and Community College Graduates

Description

This scholarship is provided by James H. Cox 1966 and 1968 graduate of Western.

Award depends on funds available.

Selected by: The School of Business

Application:

Contact The School of Business for scholarship application and deadline information.

970.943.2019 | Borick Business Building 213

Eligibility

  • Nontraditional students who are enrolled as a Business major
  • 3.0 GPA or higher

Description

This scholarship is provided by the Depp family (Paul and Roberta) and friends to honor the memory of Stephen Paul Depp.

Award depends on funds available.

Selected by: The School of Business.

Application:

Contact The School of Business for scholarship application and deadline information.

970.943.2019 | Borick Business Building 213

Eligibility

  • Students who are majoring in Accounting or Economics
  • Have earned at least 30 credit hours at Western

Description

This scholarship is provided by Don Eastman.

Award depends on funds available.

Selected by: The School of Business

Application:

Contact The School of Business for scholarship application and deadline information.

970.943.2019 | Borick Business Building 213

Eligibility

  • 3.0 GPA or higher
  • Must be a Business, Accounting or Economics major
  • Must be a member of GS&L

Description

This scholarship is provided by donation from Gunnison Savings & Loan.

Amount: $750 (pending funding)

Selected by:The School of Business

Application:

Contact the School of Business for scholarship application and deadline information.

970.943.2019 | Borick Business Building 213

Eligibility

  • Full-time Business, Accounting, or Economics majors
  • Recipients must maintain a GPA of 3.0 or higher
  • Must have completed 60 credit hours at Western by semester end in which the scholarship is awarded
  • Students must have financial need

Description

This scholarship is provided as a gift from F.S. Haverly who was an Accounting professor at Western for over 20 years.

One scholarship for $1000 or two scholarships for $500.

Selected by: The School of Business

Application:

Contact the School of Business for scholarship application and deadline information.

970.943.2019 | Borick Business Building 213

Eligibility

  • Full-time Female Business, Accounting or Economics majors
  • Colorado residents
  • Must maintain a GPA of 3.2 or higher
  • Recipient-year class standing of sophomore through senior
  • Students must have financial need

Description

This scholarship is provided by Kathleen M. Kregel (’87 MBA) & James R. Smith.

Award depends on funds available.

Selected by: The School of Business

Application:

Contact the School of Business for scholarship application and deadline information.

970.943.2019 | Borick Business Building 213

Eligibility

  • Declared Business Accounting or Economic Majors
  • Full-time student
  • 2.8 GPA or higher
  • Demonstrate both academic promise and financial need

Description

This scholarship is provided by Robert Little in memory of Gloria Little.

Fourteen awards of $500 each.

Selected by:The School of Business

Application:

Contact the School of Business for scholarship application and deadline information.

970.943.2019 | Borick Business Building 213

Eligibility

  • Excellent Female students in the Accounting program

Description

This scholarship is provided by Patty Locke.

Award depends on funds available

Selected by: The School of Business

Application:

Contact the School of Business for scholarship application and deadline information.

970.943.2019 | Borick Business Building 213

Learn more about Western’s Accounting program.

Eligibility

  • Students with a declared majors in Accounting
  • Colorado and U.S. citizens
  • Must have a cumulative GPA of 3.0 or greater
  • Demonstrate financial need
  • Preference placed on students who attended High School in communities with a population of less than 10,000
  • Scholarship may be renewable

Description

This scholarship is provided by Greg and Monica Mikesell.

Amount: One award for $1200.

Selected by: Accounting Faculty

Application: Contact the School of Business for scholarship application and deadline information.

970.943.2019 | Borick Business Building 213

Eligibility

  • Business majors who are graduates of a Colorado high school
  • Students must have junior/senior status
  • Minimum GPA of 2.25
  • Students must demonstrate financial need and high personal standards

Description

This scholarship is provided by Marshall Miller.

Depending on funds available.

Selected by: The School of Business

Application:

Contact The School of Business for scholarship application and deadline information.

970.943.2019 | Borick Business Building 213

Eligibility

Description

Ralph Porter who was associated with Western Colorado University for more than sixty years. He worked directly to serve the College as a student, Secretary to the President, Treasurer, and Business Manager.

Award depends on funds available.

Selected by: The School of Business

Application:

Contact the School of Business for scholarship application and deadline information.

970.943.2019 | Borick Business Building 213

Eligibility

  • Declared majors in Business, Accounting or Economics
  • Full-time student
  • 3.5 GPA or higher
  • Demonstrate academic promise
  • Demonstrate financial need
  • Student who have distinguished themselves as people of strong character and morals
  • Preference given to those actively involved in the department

Description

This scholarship is provided by the LIATIS Foundation.

Awards based on funds available.

Selected by: The School of Business

Application:

Contact The School of Business for scholarship application and deadline information.

970.943.2019 | Borick Business Building 213

Eligibility

  • Full-time students majoring in Business, Accounting or Economics
  • Must be junior or senior standing
  • Demonstrate financial need
  • Must have exhibited a work ethic that has assisted in financing their education
  • Preference given to non-traditional students

Description

This scholarship is provided by Vern’s wife, Nell, and family and friends.

Amount: $250

Selected By: Faculty of the Business, Accounting and Economics programs in consultation with the Financial Aid Office.

Application:

Contact The School of Business for scholarship application and deadline information.

970.943.2019 | Borick Business Building 213

Eligibility

  • Full-time Colorado residents
  • Demonstrate financial need
  • Must be majoring in Business, Accounting or Economics
  • 2.5 GPA or higher to maintain scholarship

Description

This scholarship is provided by Douglas A. Wilson to honor his brother.

Depending on funds available.

Selected by: The School of Business

Application:

Contact The School of Business for scholarship application and deadline information.

970.943.2019 | Borick Business Building 213

Alumni Association Future Alumni Scholarship

The Alumni Association Scholarship is a one-time scholarship of $1,000 and is applicable for the student’s junior or senior year at Western.

Any child or grandchild of an alumni is eligible to receive the Future Alumni Scholarship.

  • This is a one-time non-renewable scholarship of $1,000.
  • Only one Future Alumni Scholarship will be awarded per academic year.
  • GPA must be 3.2 or above (college).

Due date has been extended to April 15 for 2021. An Alumni selection committee, appointed by the Alumni Advisory Board, will review applicants and select awardee by June 1.

Apply

Alumni Legacy Scholarship

The Alumni Legacy Scholarship is a one-time non-renewable scholarship and is only applicable for the student’s first year at Western (incoming freshman or new transfer students are eligible).

Do you have a son or daughter looking at college? Have they considered attending Western? As an alumni, your son, daughter and/or grandchildren are eligible for certain benefits distributed through this scholarship, as follows:

  • This is a one-time scholarship of $1,000.
  • Nominee must be an incoming freshman or new transfer.
  • The cost of orientation is reduced by half (a $45 value).
  • The admission application fee is waived (a $30 value).
  • GPA must be 2.5 or above (high school or college of transfer).

The applicant must fill out the application form found here (click). Application forms are accepted year-round. If the applicant meets the GPA guidelines, the scholarship will be awarded.

Apply

Mountaineer Alumni Recommendation Scholarship

The Mountaineer Alumni Recommendation Scholarship is a one-time non-renewable scholarship and is only applicable for the student’s first year at Western. This scholarship is not available to midyear transfers or students beginning in the spring semester.

Are you an alumni or employee of Western and know a prospective (or incoming) student who would be a great fit at Western? A recommendation from alumni and employees can support any new student and provide them a $500 scholarship their first year. (Western employees may not recommend a spouse or dependent receiving tuition benefits).

  • Any Western alumni/employee may nominate only one student per academic year to receive the $500 scholarship (distributed $250 per semester).
  • The scholarship is good for the first year only and is non-renewable.
  • The recommended student must be a full-time undergraduate student, attending Western for the first time.

The applicant must fill out the application form found here. The nominating alumni/employee must fill out the application form and submit the required documents by June 1. The recommended student must meet university admissions acceptance standards and complete the Free Application for Federal Student Aid (FAFSA).

The Presidential Promise is guaranteed to students who have received a scholarship through the Denver Scholarship Foundation (DSF) and/or GearUp—and are eligible for a Pell Grant.

For students who meet these criteria, Western will cover the cost of tuition and fees through the combination of federal, state and institutional aid. For more information on the Presidential Promise, visit our scholarships page.

Description

The Western Presidential Honors Scholarships, established by the Jack and Marilyn MacAllister Foundation shall be an elite class of scholarships awarded to Western’s highest achieving and most deserving students, celebrating the ideals of academic excellence and service to the campus and community. Recipients of the Scholarships will be members of the Western Colorado University Honors Program.

There are eight Presidential Honors Scholarships of $2500 each. Each year two new Presidential Honors Scholarships will be awarded to two incoming freshmen.

Western Undergraduate Exchange (WUE) or Central Plains (CP) tuition represents a substantial savings relative to normal, out-of-state tuition. Students eligible for the WUE or CP program will be charged 150% of Western’s total in-state tuition. For 2018-19, total in-state tuition was $8,934. WUE/CP tuition was $13,401. The WUE/CP discount is valued at $4,695.

For more information about the WUE and CP geography-based programs, visit Western’s Tuition Discount Programs Page.

Immediately upon acceptance at Western, every student is considered for a merit scholarship worth between $2,500-$4,500 per year for in-state students and $8,000-$10,000 for out-of-state students. The amount is based on the student’s GPA and ACT/SAT scores. Visit our Net Price Calculator at western.edu/cost to determine whether you qualify for a merit scholarship.

For more information about merit scholarships at Western, visit our scholarships page.

Get Involved

Make your education a life changing experience.

A college education is so much more than just taking classes. Expand your community and network, while gaining hands-on experience in your field.

  • Certified Public Accountant (CPA) Prep: Our auditing class is designed to prepare students for the CPA exam.
  • Office of Career Success: Business students have a department-specific career services professional.
  • Study Abroad: Experience Harlaxton College in the English Midlands.
  • Volunteer Income Tax Assistance (VITA): IRS-certified students provide free basic tax return preparation to the campus and community.

Prepared for the workforce

An IRS-certified student works on tax returns as part of the Volunteer Income Tax Assistance (VITA) program, which provides free basic tax return preparation to the campus and community.

News & Research

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Department Information

School of Business

Dean

Peter Sherman, Ph.D.

Dean of School of Business

Executive Assistant

Christina Sorensen

Executive Assistant

Graduate Program Coordinator

Jordan L’Heureux

Program Coordinator, Outdoor Industry MBA

Contact Information

970.943.2231

Campus Location

Western Colorado University
Borick Business Building 223
1 Western Way
Gunnison, CO 81231

Take the Next Step

Apply to Western

Apply to Western

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Visit Western

Visit Western

The best way to find out what makes Western such a special place is to experience it for yourself. Our student-led tours give you an insider’s perspective on everything from academics to student life.

Alumni Community

Alumni Community

We keep the Mountaineer spirit going strong within our alumni community. Whether getting together with friends at an annual event, making a donation or mentoring a student, graduates continue to play an important role in the Western community.