Accounting Department

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

509-963-3340
Fax: 509-963-2875

www.cwu.edu/accounting
See the website for how this program may be used for educational and career purposes.

Faculty and Staff
Chair
Marvin Bouillon, PhD, (E)
Shaw-Smyser Hall, room 340

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

Professors
Marvin Bouillon, PhD, CPA (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, DBA, CPA, CIA, CISA, CFE (L)
Michael Ruble, PhD, CPA (L)
James Thompson, PhD (D)
Ke Zhong, PhD (D)

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

Staff
Lisa Woods, secretary

Master of Professional Accountancy

Overview
The Department of Accounting offers a master of professional accountancy degree. The program’s objective is to help students increase their knowledge about accounting and business, while developing skills in critical thinking, oral and written communications, teamwork, and the use of information technology to research and analyze accounting and business issues. MPA graduates will be able to identify and resolve such issues in a manner that complies with professional standards.

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 five degree requirements:

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

b. Bachelor’s degree in accounting from an accredited international university may be provisionally accepted. Full acceptance will be granted upon completion of the U.S. tax and business law courses listed below, with a 2.7 grade point average.

     ACCT 346, Income Tax Accounting
     BUS 241, Legal Environment of Business

c. 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 352, Intermediate Accounting III
     ACCT 460 Auditing

d. 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 352, Intermediate Accounting III
     ACCT 460, Auditing
     BUS 241, Legal Environment of Business
     MGT 489, Strategic Management

e. 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
     ACCT 305, Cost Accounting
     ACCT 346, Income Tax Accounting I
     ACCT 350, Intermediate Accounting I
     ACCT 351, Intermediate Accounting II
     ACCT 352, Intermediate Accounting III
     ACCT 455 Accounting Information Systems
     ACCT 460, Auditing
     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
     MGT 382, Principles of Management
     MGT 489, Strategic Management
     MKT 362, Essential Marketing Concepts

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 or an International English Language Testing System (IELTS) score of 6.5 or above, if their native language is not English. 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 approved by the National Association of State Boards of Accountancy (NASBA), such as Education Credential Evaluations, Inc. (ECE), Foreign Academic Credentials Services (FACS), Global Services Associates (GSA), or World Education Services, Inc.

3. Applicants must submit Graduate Management Admission Test (GMAT) scores instead of Graduate Record Examination (GRE) scores. (At the program director’s discretion, this requirement can be waived for applicants who request the waiver and have an undergraduate accounting degree from CWU and a GPA of 3.25 or higher in upper-division accounting courses). A minimum GMAT total score of 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.

Programs

Master of Professional Accountancy

Professional Accountancy, MPA