Accounting

Somsen Hall, Room 323A (507) 457-5860
Frederic Ihrke (Chairperson)

Faculty

J. Lawrence Bergin, Professor; BS, MBA, Northeastern University; 1981 –
James F. Hurley, Associate Professor; BS, MA, PhD, University of Nebraska; 1983 –
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 –
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); Certified Management Accountant (CMA); 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, U.S. International University; Certified Public Accountant (CPA); Certified Management Accountant (CMA); 1985 –
Joann Segovia, Associate Professor; BS, Wayne State University; MBA, Creighton University; PhD, Texas Tech University; Certified Public Accountant (CPA); 2009 –

Purpose

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 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.† Students must meet the following specific requirements:

30 or more earned credits at the time of application.
Cumulative GPA of 2.5.
Completion of the following courses with a minimum earned grade of - “C” s required:

ACCT 211 - Financial Accounting Principles (3 S.H.)
CMST 191 - Introduction to Public Speaking (3 S.H)
ECON 201 - Principles of Microeconomics (3 S.H.)
◆ ECON 222 - Statistics for Business and Economics (3 S.H.) or STAT 110 - Fundamentals of Statistics (3 S.H.) or STAT 210 - Statistics (3 S.H.) ‡
ENG 111 - College Reading and Writing (4 S.H.)
MATH 110 - Finite Mathematics (3 S.H.) or higher ‡

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

‡COB minors with Non-COB major: Completion of math and statistics courses required by their major or, if none are required, these students should take any college-level math and statistics courses.

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:

Complete all coursework and satisfy all other WSU requirements for a BS major in Accounting.
Complete a minimum of 15 credit hours of 300/400-level ACCT courses at WSU.
Achieve a grade of “C” or better in each course listed under BS major-Accounting.
Earn at least a 2.50 overall GPA and a 2.50 GPA in ACCT courses.
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.

WSU-Rochester

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