Accounting

  • Bachelor of Arts in Accounting
    • Major
    • Minor

    Get Involved

    A college education is more than just taking courses. Meet new people, apply your skills and stretch beyond your comfort zone. Make your education an experience.

    • CPA Prep: Our auditing class is designed to prepare students for the CPA.
       
    • 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.

    Profiles

    Ouray Walker

    ~Student~

    Headshot of Ouray Walker on a staircase
    Headshot of Ouray Walker on a staircase

    Ouray Walker

    “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.”

    Ouray Walker is a senior at Western Colorado University, expecting to graduate December 2019. Ouray is from Denver and is an Accounting major. 

    When Ouray was in the eighth grade, he was assigned a project where students had to pick a college they would be interested in attending after finishing high school. Ouray’s grandfather attended Western, so he picked that as a school to look into. When high school graduation came around, Ouray was still interested in Western.  

    “Coming to Western, I had no idea what I wanted to do, but over the last four years I found that accounting has been that niche for me,” said Ouray. “The whole Accounting program here has helped me find what I was passionate about.” 

    Ouray thanks the Director of the Accounting program, Steve Crowley, for helping guide him through the process of finding something he enjoys studying. 

    On campus, Ouray was involved with the Mountain Sports program as an athlete his first three years. When one of the coaches stepped down, he was hired as one of the coaches for the Big Mountain Freeride Skiing team. He is also involved with the VITA program. The VITA program is the Volunteer Income Tax Assistant, where Ouray helps people in the community and students with their taxes.  

    On top of his academics, coaching and volunteering, Ouray also has a full-time job in downtown Gunnison at Gene Taylors Sporting Goods, where he says he gets all the good deals on gear he needs for any season. 

    “All of my friend groups come from skiing and Mountain Sports,” said Ouray. “We all share the same passion that most Western students have—skiing. The education has been the extra bonus. 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.” 

    Profile by Western junior Taya Olson.

    Doug Carlson

    ~Alumni~

    Doug Carlson stands in front of a painting
    Doug Carlson stands in front of a painting

    Doug Carlson

    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.

    Doug Carlson left Western with an accounting degree in 1981, but the world knows him as much more than a Certified Public Accountant.

    In 1996, he co-founded FIJI Water, where he served as chief executive officer until 2005, building the brand around the world—particularly in the United Kingdom, France, the Caribbean, Mexico, Canada and Australia. In 2004, the company received the U.S. Secretary of State’s Award for Corporate Excellence, dubbing it the top small business in America. That same year, Advertising Age named Carlson among the country’s top 50 marketers.

    These days, he serves on the boards of Napa, California-based Crimson Wine Group and The San Diego Museum of Art, and he is a managing partner of Rancho Valencia Resort and Spa, near his home in Rancho Santa Fe, California. He also spent more than five years as executive chairman of Zinio, which provides digital platforms and apps for some 5,500 magazines from a variety of publishers. His time there overlapped with his work as CEO, from 2007 to 2012, of VIV Publishing, a digital magazine aimed at women, and as CEO of the Wakaya Club & Spa, a luxury resort on a private island in Fiji.

    At Western, while studying accounting, economics and psychology, Carlson also competed with the ski team and coached women’s tennis. He continues to ski, play tennis, waterski, fly a private plane and travel to scratch his itch for art history.

    His early career included half-decade stints with the Aspen Club Family of Companies, where he rose to president and CEO, and as senior vice president and chief financial officer of Aspen Ski Co.

    Chance Chase

    ~Alumni~

    Chance Chase
    Chance Chase

    Chance Chase

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

    Chance Chase didn’t end up in Gunnison the way most Mountaineers do.

    It was 2008. Chance was living in Florida, wearing shorts and flip-flops. He’d just graduated from Rollins College in Winter Park with a degree in psychology.

    “That is, of course, when the economy tanked,” Chase says. “I quickly realized that it would take me another eight years to make a living, the family business was calling, and I decided to get serious about my career and my future. I needed a business degree.”

    Chase’s family business, where he is now a vice president after earning his degree in Business in 2010, is Mack Energy Corp., an oil and gas business based in Chase’s hometown of Artesia, N.M.

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

    Within months of applying, Chase had moved from Florida to Gunnison and started his first of two years in the PLRM program.

    “I wasn’t a traditional student at Western, but I quickly found that I fit in here better than I did in Florida. I developed amazing relationships with my professors, and I got along better with my fellow students,” he says.

    Chase grew up around the oil and gas industry. Mack Energy and its affiliates employ more than 900 people. The company’s portfolio of oil and gas properties covers West Texas, New Mexico and Wyoming. Mack’s affiliated companies do everything from providing services to the oil and gas industry to growing 3 percent of the world’s pecans.

    Chase says Western’s Professional Land & Resource Management Program prepared him for a career.

    “My professors were fantastic. We had guest speakers who helped us better understand the industry, and we were able to attend industry conferences that helped launched our professional lives. In my graduating PLRM class, every person who wanted a job had one, and the two who didn’t wanted to travel after they graduated.”

    But it wasn’t just the PLRM classes that helped prepare Chase for his career.

    “Having grown up around oil and gas, Western’s diverse student body provided my first real opportunity to more liberal thinking. I really enjoyed my environmental studies classes. I didn’t always agree with my professors or classmates, but they helped me see the world in a different way, and I really enjoyed the debates we had.”

    It was that diversity of thought that helped Chase bring new ideas to Mack Energy when he graduated in 2010. Chase has risen to the rank of vice president and says he works to educate people about how Mack Energy is working to protect the environment and its employees. Chase is also on the board of the Chase Foundation, which has donated more than $9 million to the Artesia community, where Mack Energy is based.

    Chase says Western is still an important part of his life. He’s played a role in the hiring of two other Western graduates at Mack Energy Corporation. Matt Buckles, a 2009 PLRM graduate, now works at Mack Energy, along with 2010 Business graduate Reid Edwards.

    “I travel all over the place for work, and the oil and gas industry is full of Western grads,” Chase says.

    Chase’s commitment to Western continues with his appointment to the Western Colorado University Foundation’s Board of Directors.

    “I love being a part of the Foundation, because we get to give kids the opportunity to go to college,” Chase says. “And a lot of those students wouldn’t have been able to go without the help of the Foundation.

    “It’s an honor to help create more future Mountaineers.”

    To learn more about Western's Professional Land & Resource Management program, click here.

     

    Scholarships

    Program-Based Scholarships

    Billmeyer, Matthew Memorial Scholarship

    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

    Binford, Harold E. Business Scholarship

    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

    Borick, Business Scholarship

    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.

    Cherry, Denver Memorial Accounting Scholarship

    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

    Cox, James H. Business Administration Scholarship

    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

    Depp, Stephen Paul Memorial Scholarship

    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

    Eastman, Donald S. Business Scholarship

    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

    Gunnison Savings and Loan Scholarship

    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

    Haverly, F. S. Academic Scholarship

    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

    Kregel, Kathleen Scholarship

    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

    Little, Robert and Gloria Memorial Business Scholarship

    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

    Mikesell Scholarship In Accounting

    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

     

    Miller, Marshall Business Scholarship

    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

    Porter, Ralph E. Business Administration Scholarship

    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

    Reed, J. Ralph Business Scholarship

    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

    Whiting, Vern Memorial Scholarship

    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

    Wilson, Roger E. Memorial Business Scholarship

    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

     

    Locke, Patty Accounting Scholarship for Women

    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. 

    Institutional Scholarships

    Common Scholarships

    Western offers approximately 70 common scholarships for which a wide variety of students are eligible (e.g., locals, veterans, transfers). Apply for any number of these common scholarships using Western’s Common Scholarship Application, which is due April 1. For more information, visit western.edu/scholarships.

    Early Action Credit

    If a student is accepted to Western by Nov. 1 and qualifies for a merit scholarship, the student will receive an additional $500 for the first year. Use our Net Price Calculator to determine whether you qualify for a merit scholarship.

    Mountaineer Alumni Recommendation Scholarship

    Western Colorado University alumni can nominate prospective students for a $500 scholarship ($250 per semester) for first year only. Application deadline is typically June 1. For more information, visit western.edu/mars.

    Neighboring States Program

    Students with a permanent address from one of the seven contiguous neighboring states to Colorado who have demonstrated financial need are automatically considered for a special $1,000 per year grant, totaling $4,000 over four years.

    The Western Neighboring States program can be added to WUE, CP or merit scholarships. So, if you are a permanent resident of one of those seven states—and show financial need—you are eligible.

    For more information about the Neighboring States program, visit Western’s Tuition Discount Programs Page.

    Presidential Promise

    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 western.edu/scholarships.

    Tuition Discount Programs

    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.

    Western Merit Scholarship

    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 western.edu/scholarships.

    Faculty & Staff

    Faculty

    Steve Crowley, Ph.D. headshot
    Associate Professor of Accounting
    Phone: 970.943.3055
    Office Location: Borick Business Building 247
    Michelle Shaffer, M.S. headshot
    Lecturer in Accounting, Certified Public Accountant
    Phone: 970.943.3089
    Office Location: Borick Business Building 254

    Courses

    FOR REQUIRED COURSES AND DEGREE PLANS, VISIT THE OFFICIAL UNIVERSITY CATALOG. This is a sample of courses offered by Western Colorado University. To ensure the courses you need are offered during the current semester, please visit the university course search.

     ACC 201 - Introduction to Financial Accounting (3 credits)

    An introduction to the field of accounting with emphasis on corporate financial statements. Financial statements are viewed as a communication device conveying the financial health of a business to interested parties. The objective of this first course is to teach students to read, analyze, and interpret these financial statements. The emphasis is on developing critical thinking and problem-solving skills using accounting concepts. Students are exposed to the steps used by accountants to record, measure, and process financial information. Cash flow analysis is contrasted with the accrual basis of accounting; the concepts of asset valuation and income measurement are discussed. Accounting majors must pass this class with a minimum grade of "C." Prerequisites: completion of the College Mathematics Course Requirement with minimum grade of "C-", or instructor permission.

     ACC 202 - Introduction to Managerial Accounting (3 credits)

    An introduction to the preparation, uses, and analysis of common management accounting information. Topics include cost-volume-profit analysis, capital budgeting and present value applications, cash budgets, financial statement analysis, taxes, and management decisions, plus a brief introduction to modern cost accounting, with emphasis on activity-based costing systems. The development of problem-solving and analytical abilities is given primary importance throughout the course. Accounting majors must pass this class with a minimum grade of "C". Prerequisites: MATH 140, MATH 141, or MATH 151 with a minimum grade of "C-"; and ACC 201 with a minimum grade of "C".

     ACC 301 - Intermediate Financial Accounting I (3 credits)

    Rigorous and comprehensive study of the means by which generally accepted accounting principles are used to generate the publicly-available information disseminated by modern U.S. corporations. Theoretical and practical criticisms and alternatives to current accounting practice are also considered, as is the idea of accounting as an information feedback system that allows individuals and organizations to reshape their environment. In addition, students are exposed to the realities of the economic and political climate surrounding the accounting standard-setting process. Accounting majors must pass this class with a minimum grade of "C." Prerequisites: MATH 140, MATH 141, or MATH 151 with a minimum grade of "C-"; and ACC 201 with a minimum grade of "C."

     ACC 302 - Intermediate Financial Accounting II (3 credits)

    Continuation of ACC 301. As the ACC 301-02 sequence progresses, increased emphasis is placed on the relationship of modern accounting and information theory to current accounting practice. In addition, students are expected to develop an insight into the behavioral and economic consequences of the financial reporting process. Accounting majors must pass this class with a minimum grade of "C." Prerequisite: ACC 301.

     ACC 320 - Advanced Management Accounting (3 credits)

    A study of the information needed by managers for planning, control and decision making. Both the tools needed to generate this information and the principles involved in evaluating the information are covered. Topics include: break even analysis; product and process costing, including activity-based costing,standard costing and joint costs; cash budgets and forecasting; relevant costs and non routine decisions; the direct vs. absorption costing trade off; and capital budgeting. The overall level of difficulty in this course is generally consistent with the level of difficulty encountered on typical management accounting problems found on the Uniform CPA Examination. Accounting majors must pass this class with a minimum grade of "C." Prerequisites: ACC 202 and ACC 301.

     ACC 340 - Accounting Information Systems (3 credits)

    A dual-purpose course which explores the theoretical view of information systems, while at the same time exposing the student to actual off-the-shelf accounting software. The course alternates between textbook readings and discussions and several case studies which require the student to create a computerized accounting system for a fictional client. After completing the course, the student is expected to possess the ability to computerize a manual accounting system, to understand system theory underpinnings of accounting information systems, and to have developed a view of the implications of expected technological advances on management information systems in general and accounting systems in particular. Prerequisite: BUAD 220 or CIS 120. Prerequisite or corequisite:ACC 301.

     ACC 350 - Income Tax (3 credits)

    An introduction to the federal income tax system. Emphasis is on the ways in which the U.S. income tax laws influence personal and business behavior and decision making, and how the tax laws can be used to accomplish various economic and social objectives. Topics covered include an introduction to tax research, principles of income and deduction, tax liability, and tax credits. Individual taxation is the primary focus, but the basic principles apply to most forms of business organization as well. Accounting majors must pass this class with a minimum grade of "C." Prerequisite: minimum sophomore standing.

     ACC 410 - Auditing (3 credits)

    An introduction to the field of auditing including an examination of the standards and methods used by certified professional accountants when attesting to the fairness of corporate financial statements. Specific topics include the accounting professional code of ethics, generally accepted auditing standards (GAAS), internal controls, sampling techniques, audit planning and specific audit procedures. Government policies concerning auditor's responsibilities for fraud detection are also discussed. Prerequisite: ACC 302.

     ACC 450 - Advanced Financial Accounting (3 credits)

    An overview of the financial accounting theory, practice, problems, and reporting requirements for various economic entities. These include partnerships, foreign branches and subsidiaries, state and local governments, colleges and universities, hospitals, voluntary organizations, and the modern parent/subsidiary corporate structure. The approach taken in this course is that there are common information needs which each of these entities must satisfy. While the specific approach used to satisfy this need is dependent on a variety of factors, the common thread is that useful information is being generated for the consumers of that information. Prerequisite: ACC 302.

     ACC 460 - Advanced Income Tax (3 credits)

    A continuation of federal income taxation, with emphasis on property transactions,corporations, partnerships, and fiduciaries. A primary objective is decision-making from an after-tax point of view, that is, how taxes affect behavior. Topics include the tax effects of organizing, operating, and liquidating partnerships and corporations. Tax research methodology and the federal estate and gift tax are also covered. Prerequisite: ACC 350.

     ACC 498 - Accounting Ethics (3 credits)

    Investigates and explores the ethical responsibilities faced by professional accountants in all fields. Students will read, discuss, and analyze case studies regarding ethical situations and issues confronted by the accounting profession. The AICPA Code of Professional Conduct will be studied, as well as foundational ethical theory and an approach for identifying and analyzing ethical issues, with a focus on current events. Students are expected to make significant written and oral contributions to the class. This is the capstone course for the Standard Accounting Major and the Professional Emphasis. Prerequisite: senior status.

     BUAD 210 - Legal Environment of Business (3 credits)

    Provides students an ability to sense the occasions when a lawyer should be consulted for guidance in avoiding legal mistakes. A study is made of the ordinary legal aspects of common business transactions, including the topics of social forces, contracts, personal property, and agency.

     BUAD 220 - Computer Applications in Business (3 credits)

    Designed to teach students to apply a variety of interdisciplinary computer applications in their business professions. Topics include integrating word processing, spreadsheets, databases, communications, and graphics on personal computers. A minimal skill in keyboarding is required.

     CS 120 - Professional Computer Skills (3 credits)

    A comprehensive study of the essentials of software used by professionals, emphasizing applications of spreadsheets to fundamental data organization, presentation, analysis and decision making applications.

     ECON 202 - Microeconomics (3 credits)

    The theory of microeconomics makes use of the tools of marginal cost-benefit analysis to provide a framework for the economic analysis of decision-making. The focus is on the choices of individual firms and consumers, and the resultant outcomes in individual markets. The social implications of the functioning of competitive markets are examined, as well as the causes of market failure and the potential roles of government in correcting them. Prerequisite: ACT math score of 19 or above; SAT math score of 500 or above; pass MATH 099; or Accuplacer Elementary Algebra test score of 85 or higher, or college-level math requirement with a minimum grade of "C-."

     ECON 216 - Statistics for Business and Economics (3 credits)

    An introduction to descriptive statistics and statistical inference, with application in business, including hypothesis testing, confidence intervals, and simple regression analysis. Prerequisite: MATH 140, MATH 141, or MATH 151 with a minimum grade of ÒC-.Ó

     MATH 140 - College Algebra (3 credits)

    An integration of the essential algebraic manipulations, solving equations and inequalities, polynomial functions, exponential and logarithmic functions, and techniques of graphing. Prerequisite: ACT math score of 21 or above; SAT math score of 540 or above; MATH 099; or Accuplacer Elementary Algebra test score of 106 or above; or co-requisite MATH 102 (SAI). GT-MA1

     MATH 141 - Precalculus (4 credits)

    This course explores the theory and applications of trigonometry, and includes an introduction to vector and matrix analysis. Topics may include the unit circle, triangle trigonometry, trigonometric functions, polar coordinates, complex numbers, vector geometry, and applied matrix techniques. Prerequisite: ACT math score of 23 or above; SAT math score of 560 or above; MATH 140 with a minimum grade of C-; or Accuplacer university- level mathematics test with a score of 65 or above.

     MATH 151 - Calculus I (4 credits)

    A study of differential calculus, including limits, continuous functions, Intermediate Value Theorem, tangents, linear approximation, inverse functions, implicit differentiation, extreme values and the Mean Value Theorem. This course also introduces Integral calculus including anti-derivatives, definite integrals, and the Fundamental Theorem of Calculus. Prerequisite: ACT math score of 27 or above; SAT math score of 630 or above; MATH 141 with a minimum grade of C-; or Accuplacer university-level mathematics test with a score of 95 or above. GT-MA1

     MATH 213 - Probability and Statistics (3 credits)

    A course in the use of statistical techniques to draw knowledge from data. Topics include exploratory data analysis, descriptive statistics, t-procedures, ANOVA, chi squared procedures, regression, and non-parametric tests. Statistical software is used extensively to analyze real data sets. Prerequisite: MATH 141 with a minimum grade of C-, or Accuplacer university-level mathematics test score of 85 or above; or instructor permission. GT-MA1

  • Bachelor of Arts in Accounting
    • Major
    • Minor

    Accounting is the language of business. Accounting majors master the technical skills in financial and managerial accounting, auditing and taxation needed to compete in the professional arena, whether it is a big accounting firm, small company or recent startup. Graduates enter in-demand careers with the ability to analyze, compare, interpret and communicate figures and make sound judgments based on their interpretation.

    The Program

    The Accounting program features a Standard Major and two comprehensive tracks: Financial Analysis and Professional Emphases.

    The Standard major is designed for students who have a strong interest in both accounting and another discipline.

    The Financial Analysis emphasis is designed for students who are interested in careers in accounting or finance but who do not intend to seek CPA certification. 

    The Professional emphasis is intended to provide the appropriate educational background for students interested in professional accountancy (CPA) as a career, or the pursuit of a graduate degree in accounting, business or law.

    Students interested in becoming a CPA should be aware that all states now require, or will soon require, 150 credits to be licensed as a CPA. The Professional Emphasis is designed to meet all the requirements for a Colorado CPA candidate to sit for the CPA exam. This can be done after graduation with the bachelor’s degree and a total of 120 credits. Before being certified as a CPA, however, the candidate must then complete a total of 150 credits, including additional accounting and business credits. This can be accomplished at Western by completing the Standard Emphasis in Economics, a major in Business Administration (standard or an emphasis in finance) and a second auditing course.

    Careers & Opportunities

    Professional Emphasis students are well prepared to accept entry-level staff positions in Public Accounting and continue pursuit of their CPA certification. Others choose to pursue a variety of graduate programs, including specialization in accountancy or tax, or combining their accounting degree with another discipline, such as law or an MBA. Several regional accounting firms return to Western every year to recruit graduates; once they hire one of our graduates, they come back to hire more.

    Students have successfully obtained jobs in government (City and County of Denver, the IRS, Gunnison County), in public accounting (Dalby, Wendland & Co., BiggsKofford) and in private industry. Western students have successfully completed graduate studies at the University of Denver and The College of William and Mary. These students have obtained employment at the world’s largest accounting firms.

    • Public Accounting

    • Governmental Accounting

    • Controller

    • Financial Services

    • Entrepreneurship

    • Tax advising and Preparation

    • Management Consulting

    Learn More

    Reach out to Steve Crowley, Ph.D. for more information.