Mar 31, 2023  
2014-2015 Undergraduate Catalog 
2014-2015 Undergraduate Catalog [ARCHIVED CATALOG]


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323A Somsen Hall
Accounting website
Frederic Ihrke, Chairperson


J. Lawrence Bergin, Professor; BS, MBA, Northeastern University; 1981 -
Che-Wei (Scott) Chiu, Assistant Professor; BA, MA, National Taiwan University (Taiwan); PhD, University of Texas-Dallas; 2014 -
Frederic Ihrke, Professor; BS, Bemidji State University; MBT, University of Minnesota-Twin Cities; JD, William Mitchell College of Law; Certified Public Accountant (CPA) Minnesota; 1981 -
James Kroger, Assistant Professor; BA, University of Minnesota; JD, MBA, University of South Dakota; LLM, Georgetown University; 2014 -
Gloria McVay, Professor; BS, MBA, Minnesota State University-Mankato; PhD, University of Kentucky; 2000 -
John D. Morgan, Professor; BA, University of Iowa; MS, Arizona State University; PhD, University of Nebraska-Lincoln; Certified Public Accountant (CPA-Inactive); 2006 -
William Ortega, Professor; BBA, University of Iowa; MBA, Indiana University; PhD, Florida State University; Certified Fraud Examiner (CFE); Certified Public Accountant (CPA), Certified Management Accountant (CMA); 2003 -
Larry Sallee, Professor; BS, University of Wisconsin-Superior; MBA, University of Wisconsin-La Crosse; DBA, US International University; Certified Public Accountant (CPA); Certified Management Accountant (CMA); 1985 -
Joann Segovia, Professor; BS, Wayne State University; MBA, Creighton University; PhD, Texas Tech University; Certified Public Accountant (CPA); 2009 -


The purpose of the accounting program is to prepare students for careers in business and government, with emphasis on preparation for professional certification.

College of Business (COB) Admissions Policy

Admission to the College of Business (COB) for College of Business BS majors and minors is required before students may enroll in 300- and 400-level classes. †

College of Business Admission Requirements

  1. 30 or more earned credits at the time of application
  2. Cumulative GPA of 2.5 (includes transfer credits)
  3. Completion of the following courses with a minimum grade of “C” is required:

† Non-College of Business majors and minors must have junior status and instructor’s permission to take COB 300- and 400-level courses.

Math and Statistics Requirements for Minors with Non-COB Majors

  • Business Administration, Finance, Marketing and Professional Selling: refer to the math and statistics requirement listed under the COB Admission Requirement
  • Accounting, Business Law, International Business, Management and MIS minors: completion of math and statistics courses required by the major or if none required, any college-level math and statistics course

College of Business Application Process

The Application for Admission to the College of Business is available online at the College of Business home page.

Provisional Admission

A student may apply for provisional admission in order to pre-register for 300 or 400 level COB courses. In order to qualify for provisional admission, the student must be completing all of the requirements for admission in the current semester. To apply for provisional admission, contact the COB Dean’s Office in Somsen 309 prior to preregistration. Once the grades are in for the current semester, the student must immediately apply for admission. If not granted admission prior to the beginning of the next semester, the student will be dropped from the 300 or 400 level COB courses.

College of Business Common Core (33 S.H.)

Accounting (6 S.H.)

ACCT 211 - Financial Accounting Principles 
ACCT 212 - Managerial Accounting Principles  

Business Administration (15 S.H.)

BUSA 291 - Legal Environment of Business 

◎ MGMT 495 - Strategic Management 
MIS 362 - Management Information Systems  

Economics (6 S.H.)

ECON 201 - Principles of Microeconomics 
ECON 202 - Principles of Macroeconomics  

Finance (3 S.H.)

FIN 360 - Corporate Finance  

Marketing (3 S.H.)

MKTG 300 - Principles of Marketing  

Academic Integrity Policy

In complying with WSU’s academic integrity policy, the Marketing Department requires that students represent themselves and their work honestly. Violations of this policy, which include cheating, fabrication of information, multiple submissions and plagiarism, shall be sanctioned by the individual faculty member through the lowering of the student’s grade and/or failing the student in the course. Serious or second violations may carry the additional sanction of dismissal from the Marketing Program. This policy is enforced in accordance with “due process” as set forth in the Academic Policies & University Requirements  of this catalog.

Pass/No Credit (P/NC) Courses

Except for internships and practica, students must take all courses in the Accounting major and minor on a grade-only basis. The P/NC option is available to non-majors unless otherwise noted in the accounting course descriptions. Courses offered on a pass/no credit only or grade only basis are so designated in the course descriptions.

Graduation Requirements

For a checklist of the University’s graduation requirements, see Academic Policies & University Requirements .   Specific requirements for accounting majors/minors are as follows:

  1. Complete all coursework and satisfy all other WSU requirements for a BS major in Accounting.
  2. Complete a minimum of 15 credit hours of 300/400-level ACCT courses at WSU.
  3. Achieve a grade of “C” or better in each course listed under BS major-Accounting.
  4. Earn at least a 2.50 overall GPA and a 2.50 GPA in ACCT courses.
  5. Complete a minimum of 50% of the College of Business credits required for the accounting major at WSU.

General Education Intensive Courses Requirements (12 S.H.)

Students may use intensive  courses to satisfy both WSU General Education and major requirements; intensive courses will usually be in the student’s major or minor program. General Education Intensive course requirements are as follows: Writing (6 S.H.) Oral Communication (3 S.H.), Math/Stats or Critical Analysis (3 S.H.). The Department of Accounting offers the following intensive course in the General Education Program:

Writing Intensive: △ ACCT 471 - Auditing  (3 S.H.)

For accounting majors and minors, intensive  courses are identified in the lists of required courses and electives in this section.


The Accounting major is available through the Path to Purple Program at WSU-Rochester. See WSU-Rochester  for the articulation of this program.

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