Accounting

Locations
Ellensburg (E)
Shaw-Smyser Hall, Room 327
CWU-Des Moines (D)
CWU-Lynnwood (L)

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

Faculty and Staff
Chair
James A. Bailey, PhD, CPA (E)
Shaw-Smyser Hall, Room 340

Professors
James A. Bailey, PhD, CPA (E)
Norman J. Gierlasinski, DBA, CPA, CFE, CIA (D)
Gary W. Heesacker, MBA, CPA (E)
Robert E. Holtfreter, PhD (E)
Karen D. Martinis, MBA, CPA (E)
Ronald R. Tidd, PhD, CPA (E)

Associate Professors
MaryAnne Atkinson, PhD (L)
Linda Larson, DBA, CPA, CIA, CISA, CFE (L)
Michael Ruble, PhD, CPA (L)

Assistant Professors
Scott Leong, PhD (E)
Ke Zhong, PhD

Staff
Sharon Damm, Secretary

Master of Professional Accountancy
Overview
The accounting department offers a master of professional accountancy degree. We help our students enter the public accounting profession by developing the entry-level knowledge and skills expected by the profession in the areas of auditing and attestation, financial accounting and reporting, regulation, business environment and concepts, and writing.

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:

a. Bachelor’s degree in accounting from an accredited university; or

b. 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 Auditing

c. 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.
ACCT 305, Cost Accounting
ACCT 346, Income Tax Accounting I
ACCT 350, Intermediate Accounting I
ACCT 351, Intermediate Accounting II
ACCT 460, Auditing
MGT 489, Strategic Management
BUS 241, Legal Environment of Business

d. 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
ACCT 460, Auditing
MGT 489, Strategic Management

2. Applicants are required to submit a Test of English as a Foreign Language (TOEFL) Internet-based score of 79 or above or paper-based score of 550 or above, if their native language is not English. Student wishing to have credits from non-United States institutions considered for transfer into the College of Business for any major or minor must have their transcripts evaluated through outside credential evaluators who are members of the National Association of Credential Evaluation Services (NACES), such as Foundation for International Services (FIS), the World Education Services (WES), or Educational Perspectives.

3.    Applicants are required to submit Graduate Management Admission Test (GMAT) scores instead of Graduate Record Examination (GRE) scores. A minimum GMAT total score if 500 is desired for admission into the MPA Program. 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.

Program Requirements
To graduate with the MPA degree, the Office of Graduate Studies and Research 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 and Research.

No more than five elective 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 credits can be earned in other accredited graduate programs. MPA degree students must register for the Uniform CPA Examination during the first two weeks of fall quarter and take three sections of the examination and schedule the fourth section before graduation. Students must submit copies of their CPA examination scores to the MPA program director within 10 days of receiving the results for each section.