Accounting

Locations
Ellensburg (E), Shaw-Smyser 340
CWU-Des Moines (DM)
CWU-Lynnwood (L)

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

Chair
Ronald R. Tidd, Ellensburg
Shaw-Smyser 338

Professors
Jay D. Forsyth, (DM) financial and tax accounting
Norman J. Gierlasinski, (DM) auditing, fraud, financial accounting
Gary W. Heesacker, (E) financial accounting, professional communications
Robert E. Holtfreter, (E) cost and not-for-profit accounting, fraud
Linda L. Larson, (L) financial and cost accounting
Karen D. Martinis, (E) financial accounting
Ronald R. Tidd, (E) information security, tax accounting, professional communications
Allen C. Vautier, (L) financial and not-for-profit accounting, taxation

Associate Professors
MaryAnne Atkinson, (L) auditing, information systems,
Benjamin Baer, (L) financial statement analysis, information systems
Michael Ruble, (L) financial and cost accounting

Assistant Professors
Carol Sullivan, (E) financial accounting information systems

Lecturers
Alan Jorgensen, (E) financial accounting, auditing
John Lasik, (E) cost and financial accounting
Jay Law, (L) cost and financial accounting
Frederick McDonald, (E) tax accounting
Stuart Webber, (DM) cost and financial accounting, information systems

Staff
Sharon Damm, Secretary

Department Information

Overview
The accounting department helps students prepare for careers in the public, private and not-for-profit sectors. The program’s objective is to impart the skills, knowledge and professional orientation required of accounting professionals in a dynamic, global economy. The student-centered faculty fulfill this objective by first providing a flexible curriculum that can be tailored to meet the individual needs and interests of every accounting major, and then helping students secure employment upon graduation.

Department Standards
Students must apply and be admitted to the major before enrolling in 300-400 level courses in the College of Business (COB). At the time of application, all 200 level pre-admission requirements should be substantially completed. Equivalent lower division (100-200 level) courses may be transferred toward meeting the pre-admission requirements. Application forms are available in the department offices. 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.

Admission Requirements
A cumulative grade point average of 2.25 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 ENG 101/102. The applicant must have earned a minimum cumulative GPA of 2.0 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. Students who have not met all of the above requirements may be admitted provisionally by permission of the college dean (or designee).

Students majoring outside COB, 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.

To graduate with an accounting degree, the department requires a cumulative grade-point average of at least 2.0 in 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 must complete a minimum of 90 quarter credits of non-business courses, which may include up to 13.5 quarter credits of economics and nine (9) quarter credits of business statistics. For the remaining non-business credits, courses include all others EXCEPT for those with the prefixes of ACCT, BUS, ECON, FIN, HRM, MGT, MKT, MIS and OSC. Transfer students must complete at least 43 CWU business credits to be eligible for the accounting degree.

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.

Central accounting students, up to 120 days before obtaining a degree and at least 225 quarter credits, or 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. Registration for the examination is made through the State Board of Accountancy, Olympia, Wash. 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.