Undergraduate Major

Requirements for a major in accountancy 

All Western Michigan University accountancy majors are required to complete 30 hours of accountancy credits. Students should consult information about the accountancy major in the WMU catalog.

Undergraduate program flowchart

Flow chart of professional B.B.A. courses.

Additional requirements

All accountancy majors, beginning with students entering WMU under the 2012 catalog, must take one of the following three courses: PHIL 4100 Professional Ethics, MGMT 4040 Business and Society, or LAW 4870 Accounting Ethics and Legal Liability. Note: PHIL 4100 Professional Ethics is required for all accountancy majors beginning with students entering WMU under the 2005 catalog.

  • Effective with the 2008 catalog, a minimum GPA of 2.5 in ACTY 2100 and in ACTY 2110 is required for enrollment in ACTY 3100, ACTY 3220 and ACTY 3240.

  • Two 4000-level electives are required for all accountancy majors.

Certification requirements 

Graduates with a major in accountancy can take the following exams, among others:

  • Certified Public Accountant
  • Certified Management Accountant
  • Certified Internal Auditor

The requirements to sit for the various professional exams differ by exam and state. It is each student's responsibility to determine the requirements for a particular exam. The student should be aware that the exam requirements may change over time. 

Internships in accountancy 

Accountancy majors can apply for internships that provide practical experience in accountancy. Internship positions are available in public accounting firms, businesses and industry. The accountancy internship program is open to students who have completed at least six credit hours in accountancy. Participation is limited to the available internships and competitive selection. The internship can be taken for one, two or three credit hours, but the hours do not count as part of the accountancy major.

Student activities

Many accountancy students actively participate in a variety of honor societies and business clubs, such as Beta Alpha Psi, the student chapter of the Institute of Management Accountants and the National Association of Black Accountants. Some of the activities these organizations sponsor include tutoring introductory accounting students, preparing tax returns for low income taxpayers, visiting corporations and public accounting firms and meeting with representatives from business, industry, government and public accounting firms. Through these organizations, students establish professional contacts and participate in a wealth of career-enhancing programs.