BAS in Applied Accounting

Applied Accounting, bachelor of applied science

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About Us

The BAS in Applied Accounting brings together tools and techniques from business, communication, information technology, management, sustainability, and project management to assist in interpreting business and accounting information. This program is designed for individuals who wish to compete for jobs that require in-depth knowledge of accounting, and supervisory or management skills. This baccalaureate degree is an ideal path for Bellevue College graduates of the two-year technical degrees in accounting, transfer students from other state community and technical colleges with accounting-related associate degrees, and people currently in the field in need of advanced skills.

Diversity, Equity, and Inclusion

With 2021 marking the 100th anniversary of the first Black licensed CPA in the United States, a yearlong campaign kicked off to recognize the nation’s Black CPAs and encourage greater progress in diversity, inclusion, and equity in the CPA profession. Resources and information related to the Black CPA Centennial commemoration, including ways for individuals and organizations to participate, are available at The celebration is a collaborative effort of the American Institute of CPAs, Diverse Organization of Firms, Illinois CPA Society, National Association of Black Accountants, and National Society of Black CPAs.


All students must complete the following requirements in order to be eligible for the BAS in Applied Accounting: No entry codes will be given out to register for BAS courses before the completion of all prerequisites.

Prerequisites, 90 credits preferred, alternatively, 85 credits with 5 co-requisites

Associate degree in accounting and 85 to 90 equivalent credits that represent the combination of program admission required courses and other transferable college-level credits. A student admitted with only 85 credits (missing ACCT 285) would be allowed to take ACCT 285 concurrently with admission to the BAS Applied Accounting program. Must have a cumulative GPA of 2.0 in all college courses, and a C+ (2.3) in each individual course: ACCT 101ACCT 102ACCT 234ACCT 250, and ACCT 285. Student may substitute ACCT 201ACCT 202 and ACCT 203 for ACCT 101ACCT 102 and ACCT 234. Accounting classes must not be more than five years old.

Courses must include at least 25 credits of general education, including:

  • 10 credits of English Composition (ENGL 101 and ENGL 201ENGL 235 or ENGL 271)
  • 5 credits of college-level math
  • 10 credits of natural sciences, humanities or social sciences

Co-Requisites: 5 CR

Degree Requirements

Coursework in the program focuses on applying accounting standards to a broad range of business environments to including public, private, non-profit and government. The program also includes courses focused on project management and professional communication skills.

2021-2022 Degree Requirements

  • Current students: please see the Program Manager for questions about your specific degree requirements.

New Accounting Course

The Accounting Department is excited to offer a new course starting in Winter quarter, ACCT 294 Special Topics In Accountancy/Finance in cooperation with the Association of International Certified Professional Accountants (AICPA). We have a unique and highly valuable opportunity to provide you with data analytics knowledge and insights employers are expecting of today’s recruits. For a limited time, the AICPA will provide up to 30 students free access to the textbook (LMS), a $395 value.

Course Description
Learn the core concepts in data analytics brought to you by the worlds leading finance and accounting Association AICPA.

The AICPA Data Analytics Core Concepts course is provided as part of your ACCT 294 Special Topics in Accountancy/Finance course in an on-demand and highly engaging format. It covers basic and fundamental knowledge and understanding of key data concepts. The course covers from framing the problem and defining scope to understanding organizational requirements and gap analysis.

As a result, you will develop the right mindset to help identify problems and recommend data-driven solutions; understand the language of data analytics so you can communicate effectively about data analysis.

Course material has been developed by the Association of International Certified Professional Accountants and comes with an official digital badge that will be issued once you have completed the course. These badges are recognized by employers in 179 countries and can be shared with peers and relevant stakeholders.

Learning Outcomes

  • Recall the characteristics of an analytical and data-driven mindset.
  • Recognize how to establish objectives and desired outcomes of a data analytics project for a business or client.
  • Recognize ways data is described and interpreted.
  • Identify the types and categories of data.
  • Recognize how data science and data analytics are connected.
  • Recognize characteristics of the technology and data ecosystem for data analytics.

For more information please contact Professor Bill Vermie or Donald Rowe.

Application Deadlines

Starting QuarterApplication OpensPriority DeadlineFinal Deadline
Fall 2022January 17, 2022May 1, 2022September 5, 2022

How to Apply

Step 1: Apply to BC for General Admission & complete the Evaluation of Transfer Credit Form

First time BC students and previous BC students who are returning to the college after four or more quarters must apply to BC first. As a part of this process, students will need to submit Official Transcripts from all regionally accredited colleges attended, other than BC. Current BC students may skip Step 1 and start at Step 2. 

Complete Step 1 at least two weeks prior to the application deadline. Processing time for general BC admission is typically 1-3 business days.

Step 2: Complete and submit the BAS Applied Accounting application

Admission to this program is competitive. Meeting minimum requirements does not guarantee admission, as the number of qualified applicants may exceed the number of available enrollment spaces. If you have transfer credits, your application will be reviewed with unofficial transcripts, but your acceptance will not be determined until official transcripts have been received and evaluated through the above process in Step 1.

Please have the following items ready for submission with your application:

  • Unofficial transcripts from all regionally accredited colleges attended demonstrating completion of the prerequisite courses.
  • Application payment will be accepted at the time of completion. Please have your form of payment prior to beginning the application. The application fee for iBIT BAS programs is $75.
  • We admit new students only every Fall quarter.
Apply Now

For any questions related to the BAS application process please contact the Program Manager.

BAS Accounting Faculty

Tim Linnemann

Timothy Linnemann
Adjunct Instructor
Phone: (206) 919-6934
Office Location: R230


Tim Linnemann has been teaching philosophy at Bellevue College since Winter 2011 and has served as the faculty advisor for BC’s student Philosophy Club since Fall 2012. He is passionate about making the world of philosophy accessible to anyone unfamiliar with it and also with bridging the conceptual and cultural barriers that separate different philosophical paradigms, with the hope of enabling them to have critical, respectful, and productive conversations with each other. Examples include secular/religious, eastern/western, and analytic/continental systems of philosophy. In his free time he currently is enjoying growing into parenthood and is an avid board game enthusiast.

DEGREES: B.A. in Philosophy, University of Puget Sound; M.A. in Philosophy, Western Michigan University.

AREAS OF INTEREST: Ethical Theory/Moral Psychology, Philosophy of Mind/Cognitive Science, Eastern Philosophy.

Annette Image

Annette Moultrie-Ohens
Adjunct Instructor
Office Location: Online


Annette joined Bellevue College as an adjunct instructor teaching ACCT 360 online in fall 2017. She received her Bachelor of Science Degree in Business Education at South Carolina State University, Masters in Business Administration (Finance) at Webster University, and recently completed her Ph.D in Management/Accounting at Walden University. She has over five years experience teaching a variety of accounting, business, finance, and management courses to both undergraduate and graduate students. She is currently an accountant with the University of California, Berkeley.

Annette is CEO and Founder of Change Agent Management Services (CAMS). CAMS provide consulting services to individuals, public, and private organizations interested in providing strategic diversity-based culture, training, coaching, and mentoring in addressing all facets of diversity to meet the needs of the organization. Her first self-published book, “What are You Afraid of?” will be launched in fall 2018. It will be an inspirational book for empowering men and women to pursue their dreams and aspirations in spite of failures, discouragements, and their background. Annette is a member of Delta Sigma Theta Sorority, Inc.


Anne-Mary Nash-Haruna
Full-time Instructor
Phone: (425) 564-2052 |
Office Location: A254


Anne Mary joined Bellevue College as a tenure track instructor in 2011. Teaching a variety of classes in the two year degree and the BAS which was started in fall of 2015.  Anne Mary received her Bachelor of Science Degree in Accounting and Finance from her home country Nigeria in 1997, Masters in Professional Accounting with concentration in Controllership at Strayer University Columbia SC in 2007, and  completed her Ph.D in Management with concentration in Finance and Accounting at Walden University in June of 2019. Anne Mary has over ten years experience teaching a variety of accounting, business, finance, and management courses to both undergraduate and graduate students. Anne Mary is the program chair of the Accounting Program.

Apart from teaching, Anne Mary has worked in the field of Accounting for more than 19 years in different positions ranging from staff accountant, management, state auditor for the state of SC, corporate and public accounting, internal auditor, managed a credit union, finance, and a tax specialist to mention a few. During tax season, she volunteers to help prepare taxes with United Way.

Anne Mary is originally from Nigeria, and relocated to the United States with her family in 1999. She has three children: the oldest is 19 and goes to school in New York, and she also has a set of twins that are 16 and in high school. In her free time she loves to travel with her family and also to watch movies.


Donald Rowe
Full-time Instructor/ Program Chair
Phone: (425) 564-3338
Office Location: A254


I joined Bellevue College Fall quarter 2016. Primarily, I teach courses for students pursuing the BAS in Applied Accounting. I am a graduate of the University of Washington (Foster School of Business), having earned a Masters in Professional Accounting (Taxation). I hold the Quality Matters “Independent Applying the QM Rubric” and “Peer Reviewer Course (PRC) 2008-2013” Certificates. I am a Certified Public Accountant.

My classes are rigorous, and emphasize the development of critical thinking and problem-solving skills in applied accounting. You should expect a lecture for each chapter we cover in class. Students benefit from a variety of learning experiences designed for their engagement. For example, individual and group research projects and/or case studies. Students will complete their research and present their findings to their classmates. Since my areas of industry expertise include (but are not limited to) professional services, construction, hi-tech, and life science, I infuse real world applications into our classroom discussions.

I am happy to hear from my former students when they report they are awarded jobs in the industry, or get admitted to a University to pursue advanced education.

Contact Us

We are happy to answer questions about the BAS Applied Accounting program. Please feel free to contact the Program Manager for more information.

Picture of a woman named Ithzel Moreno

Ithzel Moreno

Program Manager


Selection of Student Capstone Projects, 2020

Melinda D. Leierzapf

The Dying Check: Exploring the role of check fraud in the check’s decline from 2015 to 2018

Melinda Leierzapf

This exhaustive quantitative research paper explored whether consumer experiences with check fraud influenced declined check use. Check usage in the U.S. peaked in 1995, steadily declining each year since. While only 5% of 2018 purchases were made by check, 78% of consumers owned checks (Foster et al., 2019). Longstanding trust of checks makes it susceptible to fraud. This original survey research built on findings that from 2015 to 2018 check usage declined by 24% but check fraud increased 6% (Foster et al., 2019; FTC, 2020), and Kahn & Liñares-Zegarra’s (2016) findings that certain types of identity theft decreased check usage.

Jessica Mbaz Mujing

The Factors and Motivations Leading to Fraud 

Jessica Mbaz Mujing

The United States of America has been several times experiencing upheavals caused by fraudulent actions in powerful companies. There are lots of raising questions about the reasons why would individuals commit fraud. There have been numerous researches on the subject, attempting to answer those questions. The need to find a more in-depth understanding of the fraudsters’ motivations has led to different studies. This paper provides an overview of the factors of fraud that has been studied by some authors. 

Last Updated June 16, 2022