Jul 24, 2024  
2022-2023 Undergraduate Catalog 
2022-2023 Undergraduate Catalog [ARCHIVED CATALOG]


Return to {$returnto_text} Return to: Colleges & Departments

Accounting Department Image

323A Somsen Hall
Accounting website
Brian Winrow, Chairperson


Che-Wei (Scott) Chiu, Associate Professor; BA, MA, National Taiwan University (Taiwan); PhD, University of Texas-Dallas; 2014 -
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 -
Kimberly (Kimmie) Mungaray, Assistant Professor; BS, University of Phoenix; MAcc, University of North Florida; MA, Saint Mary’s University of Minnesota; PhD, Gonzaga University; Certified Public Accountant (CPA); 2019 -
Jodi Olson, Assistant Professor; BS, Winona State University; MBA, Southwest State University; DBA, Metropolitan State University; Certified Public Accountant (CPA), Certified Management Accountant (CMA); 2019 -
Joann Segovia, Professor; BS, Wayne State University; MBA, Creighton University; PhD, Texas Tech University; Certified Public Accountant (CPA); 2009 -
Brian Winrow, Professor; BA, Western New Mexico University; JD, MBA, University of South Dakota; DBA, Metropolitan State University; LLM, University of Alabama; 2008 -


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 all majors and minors in the departments of Accounting, Business Administration, Finance and Marketing is required before students may enroll in 300-400 level Accounting, Business Administration, Finance and Marketing classes.

College of Business Admission Requirements

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

Non College of Business majors and minors must have junior status and instructor’s permission to take COB 300 or 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 Requirements.

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.

Check the appropriate major to see what mathematics and statistics courses are required.

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 Ms. Kattie Sacia (KSacia@winona.edu) in 318 Somsen 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.

Application to the College of Business

Applications cannot be submitted until grades for all courses required for admission are recorded on the student’s Degree Audit. Then to begin the application process, students must first read the Academic Integrity Policy.

Applications for admission to the College of Business will be reviewed and processed by Kim Vogen after grades have been posted by the Registrar’s Office. Confirmation of admission will be sent using WSU e-mail addresses to each student majoring or minoring in the College of Business. After completing the form, please allow approximately two weeks processing time.

Once you have been admitted, your Degree Audit will switch from a pre-major to your major area of study.

If you have been admitted to the College of Business and are still having difficulties registering, please contact Kim Vogen at kvogen@winona.edu for assistance.

College of Business Common Core (33 credits)

Accounting (6 credits)
Business Administration (15 credits)
Economics (6 credits)
Finance (3 credits)
Marketing (3 credits)

Academic Integrity Policy

In complying with WSU’s academic integrity policy, the Accounting 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 Requirements

Students may use intensive courses to satisfy both General Education Program (GEP)  and major requirements. Intensive courses will usually be in the student’s major or minor program. The following are offered as GEP intensive courses in the Accounting Department:


Writing (△)

Intensive courses that can be used to satisfy major/minor requirements are identified in the lists of required courses and electives.


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


    Bachelor of ScienceMinor

    Return to {$returnto_text} Return to: Colleges & Departments