May 29, 2024  
2012-2013 Undergraduate Catalog 
2012-2013 Undergraduate Catalog [ARCHIVED CATALOG]

Accounting Department

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College of Business
Ellensburg (E)
Shaw-Smyser Hall, room 327
CWU-Des Moines (D)
CWU-Lynnwood (L)

Fax: 509-963-2875
    See the website for how these programs may be used for educational and career purposes.

Faculty and Staff

Marvin L. Bouillon, PhD, (E)
Shaw-Smyser Hall, room 340

Director, MPA Program
Ronald R. Tidd, PhD, CPA (E)

Marvin L. Bouillon, PhD, (E)
Norman J. Gierlasinski, DBA, CPA, CFE, CIA (D)
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, PhD, DBA, CPA, CIA, CISA, CFE (L)
Michael Ruble, PhD, CPA (L)
James H. Thompson, PhD, (D)
Ke Zhong, PhD (D)

Assistant Professors
William Bailey, JD, LLM,CPA (E)
Scott Leong, PhD (D)

Lisa Woods, secretary

Department Information
      We help our students learn foundation knowledge and skills in accounting and business that will aid them in private, government, or non-profit careers or prepare them for additional education for public accounting careers.

Bachelor of Science in Accounting Major

Admission Requirements

      Students must apply and be admitted to the major before enrolling in 300- and 400-level courses in the College of Business (CB). However, students may enroll in ACCT 305, ACCT 346, and/or ACCT 350 before being admitted to the major if they have completed ACCT 252. At the time of application, all 200-level, pre-admission requirements should be substantially completed. Equivalent lower-division (100- and 200-level) courses may be transferred toward meeting the pre-admission requirements. Application forms are available in the department offices. Applicants must participate in a mandatory orientation activity as part of the application process. The completed application must be accompanied by transcripts that reflect all prior college work. Admission shall be based on grades earned in the pre-admission requirements.

      Business courses taken to fulfill the requirements for an undergraduate or graduate degree from the CWU College of Business must have been taken within the last 10 years at the time of graduation. Exceptions may be made, but must be approved prior to acceptance into the College of Business by the department chair and dean or designee.

International students whose native language is not English must meet one of the following English proficiency requirements:

  • A score of 71 or above on the Internet-based TOEFL or 525 or above on the paper-based TOEFL, OR
  • A score of 6.0 or above on the International English Language Testing System (IELTS) exam, OR
  • A 3.0 (B grade) or above in each of two college-level English composition courses from an accredited United States college or university. Contact the Office of Admissions to find out what courses are acceptable.

      Students 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 the Foundation for International Services (FIS), the World Education Services (WES), or Educational Perspectives. Those endorsed by the Washington Society of CPAs are preferred.

       A cumulative grade point average of 2.5 in the pre-admission requirements courses must be achieved with a minimum grade of C- (1.7) in each course. The credit/no credit option will not be accepted for any of these courses and the department will strictly enforce the CWU policy on repeating classes. The applicant also must have completed all university general education requirements. The applicant must have earned a minimum cumulative GPA of 2.50 in all collegiate study. These criteria also apply to equivalent courses transferred from other institutions.

      Students who have met all the above requirements will be admitted unless the number of eligible applicants exceeds available space. In that case, acceptance will be competitive, based on a selection index. Post-baccalaureate CWU accounting graduates and accounting graduates from AACSB International-accredited schools may take upper-division accounting courses on a space-available basis.

      Students majoring outside CB, who are required to take courses in this college for either their major or minor, will be eligible to enroll on a space-available basis. These students will be given priority over other non-college majors wishing to enroll in courses.

      If a student that has been admitted to the College of Business is placed on academic probation, suspension, had repeated academic warnings, or has repeat academic course withdrawals, and then the student’s admission into the College of Business may be rescinded. Once rescinded, the student will be denied readmission to the College of Business for one year following which a written petition for readmission must be presented. The decision to readmit will be based on meeting current admission standards, analysis of the entire academic record, as well as any other sources of information deemed appropriate. Readmission is not guaranteed.

Graduation Requirements

To graduate with an accounting degree, the department requires a cumulative grade-point average of at least 2.0 in in-the-major upper-division accounting courses completed at CWU, in addition to the university grade-point average requirements that apply to all CWU major programs. Accounting majors cannot earn a business minor.

      NOTE: A student with a GPA less than 2.0 in their upper-level accounting classes will only be allowed to take one upper-level accounting class per quarter. This is also the case for students on academic warning, probation, or suspension.

      Upper-division (300-400 level) courses may be transferred toward meeting the major requirements only with the approval of the department chair and the college dean (or designee). Transfer students must earn at least 45 credits at CWU. Transfer students and post-baccalaureate students must complete at least 20 CWU in-the-major upper-division accounting credits to be eligible for the accounting degree. In addition to the 20 CWU in-the-major upper-division credits, transfer students and post-baccalaureate students must complete an additional 17 CWU in-the-major accounting major required course or elective credits to be eligible for the accounting degree. Lower-division (100-200 level) accounting or business courses cannot be transferred to meet upper-division (300-400 level) course requirements. No accounting courses are offered for challenge by examination. CWU students who desire to study abroad must have the department chair and dean pre-approve credits transferred back to the College of Business using the Credit Transfer Agreement.

      Central accounting students who are up to 180 days prior to obtaining a degree and at least 225 quarter credits, or who are completing the Master of Professional Accountancy Program, are qualified to sit for the Uniform Certified Public Accountant (CPA) examination. Washington law requires individuals wishing to sit for the CPA examination to have completed a minimum of 36 quarter credits of study in accounting and a minimum of 36 quarter credits in related business courses. See WAC4-25-710 for educational requirements). 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.


    Bachelor of ScienceMinor



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