WSU Tri-Cities

College of Business

CPA Exam Preparation

Students will be able to fulfill all requirements to sit for the CPA exam at WSU Tri-Cities. Degrees in Business Administration include two major options; Business Administration and Management and Operations. In addition to the major requirements, students can choose to complete accounting coursework to prepare them for the areas of the CPA exam.

CPA Education Requirements

To be eligible to take the CPA exam, you must have completed:

  • At least 150 semester credits of college education, including:
    • A baccalaureate degree or higher
  • 24 semester credits in accounting subjects, of which at least 15 semester hours are at the upper division or graduate level which may include one of each the following courses:
    • Introductory/Elementary Accounting
    • Intermediate Accounting
    • Advanced Accounting
    • Cost/Managerial Accounting
    • Audit
    • U.S. Federal Taxation/ Accounting law (this does not include business law)
    • Accounting Information Systems
  • 24 semester credits in business subjects at the undergraduate or graduate level in business and general education courses including:
    • Macro- and Micro-economics
    • Budgeting
    • Investments
    • Business law
    • Statistics (no more than 6 undergraduate semester hours)
    • Money & Banking
    • Finance courses
    • Management and administration
    • Accounting courses in excess of the required 24 semester hours

For more information about the application and CPA examination, visit:
www.nasba.org/files/2011/02/Info_ForApplicants_Washington.pdf

Accounting classes offered at WSU Tri-Cities

  • 230 Introduction to Financial Accounting 3cr
    Course Prerequisite: Sophomore standing. Introduction to corporate financial reporting via the preparation and interpretation of financial statements.
  • 231 Introduction to Managerial Accounting 3cr
    Course Prerequisite: ACCTG 230. Introduction to managerial accounting; generation and use of accounting data for planning and controlling business operations.
  • 330 Intermediate Accounting I 3cr
    Course Prerequisite: Certified major or minor in the College of Business. Theory underlying the determination of income; analysis of financial statements.
  • 331 Intermediate Accounting II 3cr
    Course Prerequisite: ACCTG 330; certified major or minor in the College of Business. Continuation of ACCTG 330.
  • 335 Introduction to Taxation 3cr
    Course Prerequisite: Certified major or minor in the College of Business. Fundamentals of tax information use in making sound business and financial decisions.
  • 338 Cost Accounting 3cr
    Course Prerequisite: ACCTG 231; certified major or minor in the College of Business. Management uses of cost information; cost systems and system design; cost analysis.
  • 433 [M] Accounting Systems and Auditing 3cr
    Course Prerequisite: ACCTG 330; certified major or minor in the College of Business. Accounting systems design; internal control and computerization.
  • 435 Individual Income Taxes 3cr
    Course Prerequisite: Certified major or minor in the College of Business. The study of individual income taxes from both compliance and planning perspectives. Credit not granted to those taking ACCTG 335 prior to Fall 1999. Recommended preparation: ACCTG 335.
  • 438 [M] Advanced Cost Accounting and Management 3cr
    Course Prerequisite: ACCTG 338; certified major or minor in the College of Business. Cost/managerial accounting as it is used for decision making and strategic planning; emphasis on budgeting, product cost, and performance measurement.
  • 439 [M] Auditing 3cr
    Course Prerequisite: ACCTG 330; certified major or minor in the College of Business. Nature of auditing, generally accepted auditing standards, and audit procedures as related to auditing of financial statements by independent accountants. Recommended preparation: ACCTG 433.
  • 533 Administrative Control 3cr
    Course Prerequisite: Admission to the MBA or Business PhD programs only. Managerial evaluation of budgeting, cost accounting, and financial analysis techniques; their utilization in control of operations.

Review the Three Year Course Plan for semesters offered.