Jun 18, 2024  
2024-2025 Catalog 
2024-2025 Catalog

Accounting, B.S.

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The Accounting Department offers a Bachelor of Science in Accounting degree and supports accounting requirements for other degree and certificate programs offered at Heritage University. Heritage also provides the additional curricula to satisfy the Washington State Board of Accountancy 150-hour rule for those students wishing to pursue careers as Certified Public Accountants.

The accounting program curriculum at Heritage is consistent with the American Institute of Certified Public Accountants (AICPA) educational framework, called the AICPA Core Competency Framework for Entry into the Accounting Profession. This framework addresses personal competencies, functional competencies, and broad business perspective, which are considered vital for entry into the accounting profession.

Heritage University graduates will be qualified for successful entry into professional accountancy. Those students who wish to pursue the Certified Public Accountant designation will have their program individually tailored to satisfy the 150-hour rule of Washington State as well as the student’s needs. Additional coursework will be tailored to the needs of each student and will include a balance of communications and advanced accountancy, as well as leadership and effective team-building skills.

Learning outcomes for accounting graduates:

  1. Demonstrate knowledge of concepts, principles, standards and processes that are essential to the development and management of business.
  2. Demonstrate ability to analyze situations, identify opportunities, develop strategies, and solve problems to achieve management goals and optimize organizational effectiveness and performance.
  3. Demonstrate ability to use accounting and financial information and tools to assist in management planning, controlling, and decision-making.
  4. Demonstrate knowledge of the legal and ethical responsibilities of individuals and organizations to minimize their negative impact and maximize their positive impact on their stakeholders and society in general.
  5. Demonstrate proficiency in communication and interpersonal skills necessary in promoting inclusiveness and engaging diverse people in today’s dynamic and globally interdependent business environment.

This baccalaureate degree is designed to develop competencies as identified in the OBJECTIVES OF EDUCATION FOR ACCOUNTANTS. The four components are general education, general business education, general professional accounting education, and specialized accounting education.

General University Course Requirements: 36-39 credits

Click here to view General University Course Requirements .

Electives (as needed)

Minimum total credits 120, including 48 from the upper division

Course Guide for Accounting

All students are expected to meet regularly with their assigned advisor regarding their course of study and progress toward degree/program completion.

NOTE: 150 credits required to qualify for CPA exam

WA State Board of Accountancy

CPA Exam Requirements

The following link is to the Washington State Board of Accountancy with information about education requirements for sitting for the Certified Public Accountant (CPA) exam in Washington.



CMA Exam Requirements

The following link is to the Institute of Management Accountants website with information about the Certified Management Accountant (CMA) education and experience requirements and the material covered on the CMA exam.


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