Accounting

Locations
Ellensburg, Shaw-Smyser 340
CWU-Lynnwood

509-963-3340
Fax 509-963-2875
http://www.cwu.edu/~cob/acct
Please see the Web site for how this major could be used for educational and career purposes.

Faculty and Staff
Chair
Ronald R. Tidd

Program Director
Ronald Tidd

Professor
Ronald R. Tidd

Associate Professors
MaryAnne Atkinson
Benjamin Bae
Linda L. Larson

Assistant Professor
Carol Sullivan

Department Secretary
Sharon Damm

Master of Professional Accountancy

Overview
The Master of Professional Accountancy program at Central prepares students for careers as accounting professionals. The program’s objective is to impart essential skills in critical thinking, oral and written communications, teamwork, advanced accounting issues and the use of information technologies to perform research and solve business problems. Graduates will be able to identify and resolve accounting and business issues while serving as the trusted business advisers for their clients and employers.

Admission Requirements
In addition to general regulations for admission to master’s programs, admission to the Master of Professional Accountancy program requires the following:

1. Meet one of the following four degree requirements:

Bachelor’s degree in accounting from an accredited university; or
Bachelor’s degree in business administration from an accredited university may be provisionally accepted. Full acceptance for provisionally accepted students shall result upon completion of the core accounting courses listed below with a 2.7 grade point average.
ACCT 305, Cost Accounting
ACCT 346, Income Tax Accounting I
ACCT 350, Intermediate Accounting I
ACCT 351, Intermediate Accounting II
ACCT 460 shall be completed during the Master’s program as an elective.
Bachelor’s degree in managerial/business economics from an accredited university may be provisionally accepted. Full acceptance for provisionally accepted students shall result upon completion of the core business and accounting courses listed below with a 2.7 grade point average. BUS 241, Legal Environment of Business
ACCT 305, Cost Accounting
ACCT 346, Income Tax Accounting I
ACCT 350, Intermediate Accounting I
ACCT 351, Intermediate Accounting II
ACCT 460 and MGT 489 shall be completed during the master’s program as the electives.
Bachelor’s degree from an accredited university in an area other than accounting, business administration, or managerial/business economics may be provisionally accepted. Full acceptance for provisionally accepted students will result upon completion of the following core business courses with a 3.0 grade point average and the core accounting courses with a 2.7 grade point average.

ACCT 251, Accounting I
ACCT 252, Accounting II
BUS 221, Introductory Business Statistics
BUS 241, Legal Environment of Business
ECON 201, Principles of Economics Micro
ECON 202, Principles of Economics Macro
FIN 370, Introduction of Financial Management
MKT 360, Principles of Marketing
ACCT 305, Cost Accounting
ACCT 346, Income Tax Accounting I
ACCT 350, Intermediate Accounting I
ACCT 351, Intermediate Accounting II T

The following classes also shall be required to be completed during the master’s program as the two electives:
ACCT 460, Auditing
MGT 489, Business Policy

2. Applicants are required to submit a Test of English as a Foreign Language (TOEFL) computer-based score of 213 or above or paper-based score of 550 or above, if their native language is not English. A Test of Spoken English (TSE) score of 50 or above is also required. (communication generally effective-74th percentile.)

3. Applicants are required to submit Graduate Management Admission Test (GMAT) scores instead of Graduate Record Examination (GRE) scores. Admission to the program will be competitive based mainly on grade-point-average and scores on the Graduate Management Admission Test (GMAT) using the following formula:
(grade point average on a 4.0 scale X 200) = 800 points possible
+(GMAT) = 800 points possible
Total Score = 1,600 points possible

The factor will be used for the initial ranking of candidates for admission consideration. In addition to the factor rankings, the department may use other considerations to develop the final admissions list. Due to space considerations, a separate admissions list will be developed for each location. Students will be accepted into the program at a specific location and will be allowed to take classes only at that location. Students may not transfer to other locations without the permission of the department chair.

To graduate with the MPA degree, the office of Graduate Studies, Research and Continuing Education requires a cumulative grade-point average of at least 3.0 in the courses listed in the student’s course of study. In addition, the student must successfully pass the comprehensive exam (ACCT 700) in the last quarter of coursework and comply with the procedural requirements of the University and the office of Graduate Studies, Research and Continuing Education.

No more than 15 credit hours may be transferred toward meeting the requirements of the MPA program. Subject to the approval of the department chair and the college dean or designee, those courses can be earned in other accredited graduate programs or from the MPA program before being accepted for regular admission.

CWU accounting students, up to 120 days before completing their Master of Professional Accountancy program, are qualified to sit for the Uniform Certified Public Accountant examination. Washington law requires individuals wishing to sit for the CPA examination to have completed (1) a minimum of 36 quarter credits of study in accounting, and (2) a minimum of 36 quarter credits in related business courses. Registration for the examination is made through the State Board of Accountancy, Olympia, Washington. Graduates are also prepared to sit for the Certified Management Accounting examination and the Certified Internal Auditor examination. Students should consult with their major advisor for details.