2024-2025 University of Wyoming Catalog
Department of Accounting and Finance
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252 East Business Building,
(307) 766‑3807
FAX: (307) 766-3802
Web site: www.uwyo.edu/acct-fin
Department Chair: Mitchell Oler
Professor:
ALI NEJADMALAYERI, B.Sc. University of Tehran 1993; M.B.A. Texas A&M University-Kingsville 1997; Ph.D. University of Arizona 2001; Professor of Finance 2018.
Associate Professors:
NICOLE CHOI, B.A. Chungbuk National University 2002; M.B.A. Washington State University 2004; Ph.D. 2009; Associate Professor of Finance 2015.
MITCHELL OLER, B. of Commerce, University of Alberta 1997; M.S. Brigham Young University 1998; Ph.D. University of Washington 2006. Associate Professor of Accounting 2019, 2015.
KENNETH ZHENG, B.A. Southwestern University of Finance and Economics, China; M.S. University of Texas at Dallas 2007; Ph.D. University of Texas at Dallas, 2011; Associate Professor of Accounting 2021, 2015.
Assistant Professors:
TA-TUNG (STEPHANIE) CHENG, B.S. National Chengchi University 2010; M.S. Michigan State University 2013; Ph.D. Georgia State University 2020; Assistant Professor of Accounting 2020.
MACKENZIE FESTA, B.S. West Virginia University 2010; M.P.A. 2013; Ph.D. 2017; Assistant Professor of Accounting 2017.
TREVOR SORENSEN, B.S. Brigham Young University 2010; M.S. Brigham Young University 2010; Ph.D. 2016; Assistant Professor of Accounting 2022.
PATRICK WITZ, B.B.A. University of Massachusetts at Amherst 2012; Ph.D. Cornell University 2020; Assistant Professor of Accounting 2020.
Academic Professionals:
JAMES GUNDERSON, B.A. University of Nebraska 1977; Ph.D. University of Minnesota 2004; Assistant Lecturer of Finance 2014.
JENNIFER A. KREISER, B.S. University of Alabama 2001; M.S. 2002; Senior Lecturer of Accounting 2019.
STEVEN LUPIEN, B.S. Sacred Heart University; M.A. Finance Fairfield University; Lecturer and Director of the Center for Blockchain and Digital Innovation; 2019.
ANDREW MCKAMEY, B.S. Colorado State University; M.S. Colorado State University; Assistant Lecturer of Accounting 2020.
PHILIP W. TREICK, B.S. University of South Florida 1987; Assistant Lecturer of Finance 2016.
Emeriti:
Penne L. Ainsworth
Richard G. Elmendorf
George R. McGrail
Suzanne S. Roe
Frederic P. Sterbenz
Kenton B. Walker
Stuart K. Webster
Accounting Major
The basic objectives of the accounting program are twofold: to provide students who do not intend to major in accounting with the basis for understanding the role accounting plays in business today and to provide those students who desire to major in accounting with the educational background necessary for lifelong learning and a rewarding career in the accounting profession. The curriculum offered by the department attempts to blend the conceptual with the practical. Exposure to the underlying conceptual framework of accounting provides a basis for dealing with emerging accounting and tax issues, while examination of technical pronouncements enables students to gain insight into practical issues encountered in an accounting environment.
Accounting majors may enter the professional world of accounting from a variety of directions. Choices available in the form of elective courses enable students to chart a course that leads them toward public accounting, private accounting, governmental or not-for-profit accounting, as well as other specialties that rely on a strong accounting background. Those students seeking professional certification, such as the CPA, CMA or CIA, are able to satisfy requirements to sit for these professional examinations by completing the undergraduate accounting degree.
All accounting majors must comply with requirements of the advanced business prerequisites for enrollment in upper-division courses and must complete the common body of knowledge courses as listed previously. All accounting courses for the major require a minimum grade of C.
A complete curriculum sheet is available from the College of Business Peter M. and Paula Green Johnson Student Success Center in the College of Business Building.
Please Note:
Students who anticipate taking the CPA examination should be aware of the Wyoming statute governing eligibility to sit for the exam. Please see the state board’s web site for information: cpaboard.state.wy.us. The current combined curricula (B.S. and M.S.) enable students to satisfy the educational requirements for a CPA licence in Wyoming and other jurisdictions.
Graduate Study
Accounting is an integral part of the College of Business degree programs. The department offers courses in support of college graduate degree programs, as well as a master of science in accounting (MS in Accounting) degree. The MS in Accounting degree was developed in response to emerging needs of the accounting profession. Those students who wish to become professional accountants, whether that be in a corporate setting, a not-for-profit setting, or public accounting, will find the MS in Accounting enables them to develop both the personal and professional skills needed to enjoy a productive career.
The MS in Accounting program, in addition to an undergraduate degree in accounting from the University of Wyoming, will satisfy the education requirements for the CPA license in Wyoming. The curriculum focuses on the two main areas of development: 1) advanced accounting and business education, and 2) professional skills development-including written, oral, interpersonal communciation, computer applications, critical thinking and adaptability.
The MS in Accounting degree is designed for students who have completed an undergraduate degree in accounting in the United States. However, it is possible to be admitted to the program once deficiency courses are successfully completed. Those holding a bachelor’s degree from within the U.S., but not in accounting, and international applicants can still apply for admission once the deficiency courses are successfully completed. We do not provisionally or conditionally admit students to our program.
Program Specific Admission Requirements
Admission to the Master of Science in Accounting program generally requires:
• Completed University of Wyoming Graduate Admissions Application and non-refundable application fee.
• Bachelor’s degree from a regionally accredited university or college. For more information on accredited institutions, please visit the U. S. Department of Education site.
• A cumulative undergraduate GPA of 3.0 or a 3.0 GPA in the last 60 credit hours of college or university coursework, preferred. If you do not meet this minimum preferred GPA, professional work experience in a related field may be considered on a case-by-case basis.
• GRE or GMAT optional. A strong GRE or GMAT score may be considered to offset deficiencies in other areas of your application (such as a GPA below 3.0, limited work experience, etc.).
• Official transcripts of all undergraduate and graduate coursework (post-secondary) must be sent directly from the issuing institution to the University of Wyoming Office of Admissions at 1000 E. University Ave., Laramie, WY 82071-2000. Official University of Wyoming transcripts do not need to be sent to the department Office of Admissions, but copies of all transcripts must also be uploaded into the UW Graduate Admissions Application.
• Letters of recommendation (min. of 1, max. of 3). Professional (i.e. supervisor, employer, team lead, etc.) or education-related (i.e. advisor, mentor, faculty member, program director, etc.) letter(s) of recommendation provided directly by the reference via the UW Graduate Admissions Application. a• Interview. You will be contacted by our program office to participate in a virtual interview that can be completed at your convenience.
NOTE: These are the minimum requirements and do not guarantee admisson or funding. The University of Wyoming MS in Accounting program does not provisionally or conditionally admit students.
*Please refer to the AICPA Site (www.aicpa.org) to check on the requirements you will need to fulfill in your state if you plan to sit for the CPA Exam.
Additional requirements for International Applicants:
• Provide proof of satisfactory English ability if native language is not English by completing the TOEFL or IELTS exam, or another approved English proficiency exam. The minimum acceptable TOEFL (Test of English as a Foreign Language) score is 540 on the paper-based test (TOEFL PBT) or a score of 76 on the internet-based test (TOEFL iBT). The minimum acceptable IELTS score is 6.5. Waivers for the English Language proficiency requirement may be granted according to the UW policy found on the admnissions website: https://www.uwyo.edu/admissions/international/english-alternatives.html.
Additionally, to be admitted to the Master of Science in Accounting program, a student demonstrate competency in the following subject matters/courses:
• ACCT 3230 Intermediate I & ACCT 3430 Intermediate II (External Financial Reporting)
• ACCT 3240 Cost I (Advanced Managerial Accounting)
• ACCT 3070 Tax I (Tax Accounting, must cover US income taxation for individuals)
• ACCT 4060 Audit I (must cover US Generally Accepted Auditing Standards and/or International Standards on Auditing)
*These courses may be completed through any regionally accredited university or college. A minimum grade of B (a 3.0 on a 4.0 scale) is considered evidence of proficiency.
*Evidence of proficiency in these areas can also be demonstrated by relevant professional experience on a case-by-case basis. Please contact the program office for additional information.
Each candidate who applies to the University of Wyoming Master of Science in Accounting program is evaluated individually by our faculty and program directors. We consider each part of the application in a holistic assessment, including the candidate’s reasons for pursuing the degree, interview responses, prior academic performance, work experience, and letters of recommendation.
Students are admitted on a rolling basis with applications evaluated as soon as they are completed. It typically takes no more than two weeks to receive an admission decision.
Application Deadlines
Fall Admission
- Block 1 Final Deadline: July 1
- Block 2 Final Deadline: September 15
Spring Admission
- Block 1 Final Deadline: December 1
- Block 2 Final Deadline: September 15
Summer Admission
International applicants: Please be advised that there are additional university requirements that may take additional processing time - you are encouraged to apply prior to the application deadline if possible to ensure that if admitted, all required documentation can be provided prior to the term of entry.
Program Specific Degree Requirements
Master of Science in Accounting
The objectives of the master of science in accounting degree program are:
- To provide students with an advanced understanding of the field and sub-topics within accounting,
- To provide students with professional skills that will enable them to enjoy productive and rewarding careers in accounting and other accounting-related areas.
The program consists of a minimum of 30 semester hours of graduate coursework. Students must complete coursework in accounting and elective business and/or non-business areas. Eighty percent of the student’s total coursework must consist of 5000-level courses; the remaining 20 percent may be 4000-level non-accounting courses (approximately six hours). Non-accounting courses should be selected in consultation with the student’s graduate adviser. Non-accounting courses at the 4000-level may be taken during the senior year of undergraduate study and applied to the master’s program, but they must be reserved for graduate credit and approved by the graduate program director, prior to the first day of such classes.
Students must take these 4 core accounting courses (minimum 12 credit hours):
ACCT 5030. Advanced Financial Accounting
ACCT 5040. Seminar in Managerial Accounting
ACCT 5060. Auditing II
ACCT 5070. Tax II
Any accounting course at the 5000+ level that has not been used to meet any other primary major requirement.
A maximum of six hours may come from 4000- level courses offered in the College of Business or in other colleges at the University of Wyoming.
NOTE: ACCT 4010, 4020, 4050, 4060, 4100, 4900, and 5000 are not applicable for M.S. accounting students’ programs of study.
The student must complete the required coursework (both graduate and prerequisite) with a minimum GPA of 3.000 (on a 4.000 scale).
Any student falling below a cumulative GPA of 3.000 is automatically placed on probation for the following semester and must raise their GPA to 3.000 to avoid dismissal.
Students must maintain good academic standing at the program and university level and receive no letter grade of D or F. If a letter grade of D or F is received, the student will be immediately dismissed from the program.
Finance Major
Modern business is characterized by its emphasis upon finance. The application of sound financial management principles often will be the difference between success and failure in business.
Courses prescribed for those who wish to major in finance are designed to provide a background for financial management of business concerns and, if students desire, to specialize in bank management, corporation finances and investment management. Since financial policies of business enterprises are subject to economic principles which make all businesses financially interdependent and sensitive to disturbances in the economic structure, students in this field should study the economic, as well as the technical, administrative aspects of finance and accounting.
All finance majors must comply with requirements of the advanced business prerequisites for enrollment in upper-division courses and must complete the common body of knowledge courses as listed previously. All finance courses for the major require a minimum grade of C.
A complete curriculum sheet is available from the Academic Advising unit of the GJSSC of the College of Business Building.
ProgramsMajorMinorGraduateCertificateCourses
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