Accounting Department Graduate Information
College of Business
Ellensburg (E)
Shaw-Smyser Hall, room 327
CWU-Des Moines (D)
CWU-Lynnwood (L)
Mail Stop 7484
509-963-3340
Fax: 509-963-2875
www.cwu.edu/accounting
See the website for how these programs may be used for educational and career purposes.
Faculty and Staff
Chair
Marvin L. Bouillon, PhD, (E)
Shaw-Smyser Hall, room 340
Director, MPA Program
Marvin L. Bouillon, PhD, (E)
Professors
Marvin L. Bouillon, PhD, (E)
Robert E. Holtfreter, PhD (E)
Associate Professors
MaryAnne Atkinson, PhD (L)
Michael Ruble, PhD, CPA (L)
Kenneth A. Smith, PhD, CPA (D)
James H. Thompson, PhD, (D)
Ke Zhong, PhD (L)
Assistant Professor
Clemense E. Ehoff, Jr., PhD, CPA (E)
Senior Lecturers
Melissa Becker MBA (E)
Asher Wilson, MBA, JD, CPA (D)
Margaret A. Smith, MBA, CPA (E)
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 3.0 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 3.0 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 3.0 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 3.0 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.
College of Business Information
Administration and Organization
Dean
Kathryn Martell, PhD (Shaw-Smyser Hall, room 129)
Associate Dean
Jeffrey Stinson, PhD (Shaw-Smyser Hall,
room 126)
Mail Stop 7487
509-963-1955
Fax: 509-963-3042
www.cwu.edu/business
Vision
CWU’s College of Business will be recognized as a premier learning community creating an environment in which students, faculty, and staff reach their full potential.
Mission
CWU’s College of Business faculty and staff create value and opportunity for our students by focusing on quality in undergraduate education at the Ellensburg campus and university centers in the Puget Sound and central regions of Washington State. We accomplish this through emphasis on excellence in teaching, strengthened by faculty research and supported by professional service.
Our Shared Values
The faculty and staff of the CB share a set of core beliefs and commitments.
We believe in:
• Student success
• Lifelong learning
• Integrity and ethical behavior
• Excellence
We commit ourselves to:
• Prepare students for the future
• Impart knowledge on which students can build
• Treat everyone with respect and fairness
• Exemplify our values by serving as teachers and role models
• Maintain currency in our academic disciplines and professional fields
• Engage in scholarly activities that contribute to the body of knowledge in our disciplines
Statement of Conduct
The College of Business is a learning community committed to a set of core values based on integrity, respect, and responsibility that guide our interactions.
Integrity: The quality of possessing and steadfastly adhering to high moral principles or professional standards.
Respect: To show consideration or thoughtfulness in relation to others.
Responsibility: The state, fact, or position of being accountable and responsible.
Code of Honor
As College of Business students we pledge to uphold these standards of professionalism and conduct ourselves in accordance with them. We will not lie, cheat, or steal, and will not tolerate those who do. Our behavior defines who we are and what we will become.
Programs
The College of Business offers programs leading to the Bachelor of Science degree in the following areas:
• Bachelor of Science, Accounting
• Bachelor of Science, Business Administration with specializations in:
Finance
General Business
Human Resource Management
Leadership and Management
Marketing Management
Supply Chain Management
• Bachelor of Science, Economics with specializations in:
Economic and Business Forecasting
General Economics
Managerial Economics
The College of Business offers minors in:
Accounting
Business Administration
Finance
Human Resource Management
Sport Business
The College of Business offers certificate programs in:
Accounting
Sport Business
Supply Chain Management
The college also offers a Master of Professional Accountancy degree through the graduate school. Students may take their junior and senior years of the accounting and business administration programs at two Puget sound-area centers: Lynnwood and Des Moines.
Admission Requirements
Admission requirements to major programs within the College of Business are identical regardless of the location of the program. Students must first be accepted by the university and, if applicable, the university center which they plan to attend. Then, students must formally apply to the College of Business and be admitted to a College of Business Program prior to enrolling in 300- and 400-level courses within the college.
Students must attend a College of Business major orientation to be fully admitted to our majors. Applications are only accepted at new student orientations. The application form must be completed and returned to the appropriate office along with copies of current transcripts.
If a student has met the requirements of admission but has struggled to do so, the College of Business reserves the right to offer conditional admission status for up to 2 quarters and/or 30 credits in order for the student to demonstrate she/he will be successful. Final admission to the College of Business under these circumstances is not guaranteed.
Students must have the below requirements to be admitted to a College of Business major. Students seeking entry to the College without these requirements will be granted pre-major standing.
- Completion of 30 credits (If a student is a transfer student, credits must be transferable)
- The applicant must be in good academic standing
- 2.25 Collegiate GPA
- Completion of ENG 101 and ENG 102 with a C- or higher, or equivalent
- Attend a College of Business Orientation
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 (195 for computer based, 71 for internet based), 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 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 who have met all of the above requirements will be admitted unless the number of applicants exceeds available space. In that case, acceptance will be competitive, based on a selection index.
Previous or Transfer Coursework Policy
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.
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 Service (WES), or Educational Perspectives. Students who intend to pursue the CPA may instead decide to use the NABSA (National Association of State Boards of Accountancy) international evaluation services since it is a requirement of the CPA. Credits for current students participating in a CWU study abroad program will be evaluated by the Office of the Registrar.
Equivalent lower-division (100-200 level) courses may be transferred toward meeting the foundation course requirements for any BS degree in the college. 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).
Academic Jeopardy Policy
The College of Business is committed to the success of its students. If a student that has been admitted to the College of Business is deemed to be in academic jeopardy, the College of Business may place restrictions on the student. A student is considered in academic jeopardy for the following reasons:
- On academic warning or probation
- Frequently withdraws from class
- Repeating coursework to be successful
- Has less that a 2.5 (2.499 and below) in any of the required GPAs for graduation.
- CWU GPA
- Collegiate GPA (CWU and all transfer coursework combined)
- Major GPA
- Upper-division coursework in the major GPA
- Accounting majors: upper-division Accounting coursework GPA
The College of Business may do the following in response to an Academic Jeopardy situation:
- Limit College of Business coursework in future quarters
- Require academic advising with both faculty and/or professional advisors
- Require academic success plans
- Double majors or double specialization students may be limited to one major plan in the College of Business
If a student is unable to improve academically while receiving intensive advising and support or does not actively participate in required advising, the student may be subjected to the College of Business Separation Policy.
Separation Policy
If a student that has been admitted to the College of Business is placed on academic probation, suspension, received multiple academic warnings, has repeat academic course withdrawals, or whose academic performance is below the necessary grade point averages required to graduate, 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 at least 30 days prior to the start of the quarter in which readmission is desired. 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.
Service to Other Majors
Students majoring in programs 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. All students must have taken prerequisites for courses prior to enrollment.
Departments and Programs
Accounting: Marvin Bouillon (Shaw-Smyser Hall, room 340)
Economics: Carlo Smith (Des Moines Center, room 373)
Finance and SCM: Carlo Smith (Des Moines Center, room 373)
Management: Wendy Cook (Des Moines Center, room 370)